Abstract:constrained by limited buyer options, price-information gaps, high distribution costs, inadequate storage facilities, and fragmented product flows. This study examines the effects of market access and logistics efficiency…
y on the competitiveness of salt farmers. A quantitative explanatory survey was conducted with 100 active salt farmers. The three constructs were measured using a five-point Likert-scale questionnaire and analyzed through multiple linear regression. Market access had a positive and statistically significant effect on competitiveness (p < 0.05), indicating that broader buyer networks, timely price information, alternative marketing channels, and stronger negotiating opportunities improve farmers’ ability to reach markets and sustain sales. Logistics efficiency also had a positive and significant effect (p < 0.05); reliable transportation, lower distribution costs, appropriate storage, proper handling, and shorter delivery times help preserve quality and reduce avoidable losses. The simultaneous test confirmed that both variables jointly affected competitiveness (p < 0.05). These findings indicate that increasing production alone is insufficient when farmers cannot reach profitable markets through efficient product flows. Collective marketing, transparent market information, shared storage, coordinated transportation, and direct relationships with processing industries are therefore essential for strengthening farmers’ bargaining power and market performance
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:Mental health is a strategic issue in economics because it affects the quality of human resources and regional economic productivity. This study aims to analyze the impact of schizophrenia, depression, and suicidal ideation…
ion on economic losses across provinces in Indonesia and to examine the role of depression treatment as a mediating variable. The study employs a quantitative approach using explanatory research and a cross-sectional design based on secondary data from 2023. Data were obtained from the Indonesian Health Survey (SKI) by the Ministry of Health of the Republic of Indonesia and Regional Gross Domestic Product (PDRB) data from the Central Statistics Agency, with 38 provinces in Indonesia as the units of analysis. Data analysis was conducted using descriptive statistics, multiple linear regression, and causal mediation analysis. The results of the study indicate that schizophrenia, depression, and suicidal ideation have a significant negative effect on economic loss, as proxied by per capita GRDP. Depression is the variable with the greatest negative impact on regional economic productivity. Furthermore, treatment for depression was found to act as a significant mediator capable of mitigating the negative impact of depression on economic loss. These findings indicate that improved access to mental health services contributes to increased community economic productivity and a reduction in regional economic losses. This study makes a theoretical contribution to the development of development economics and health economics research through the integration of mental health variables and regional economic productivity. Practically, the research results underscore the importance of integrating mental health services into regional development policies to improve the quality of human resources and reduce economic loss in Indonesia.
Abstract:The rapid development of digital financial technology has significantly transformed investment activities by providing easier access to financial markets through digital investment applications. This study aims to explore…
e the perceptions and experiences of beginner investors in making investment decisions in the digital era. Using a qualitative research approach with a phenomenological perspective, data were collected through semi-structured interviews with beginner investors who actively use digital investment applications. The collected data were analyzed using thematic analysis to identify patterns and themes related to investors’ experiences and decision-making processes. The findings reveal that investment decision-making among beginner investors is influenced by several interconnected factors, including the accessibility and usability of digital investment platforms, the influence of social media and online communities, the development of financial literacy, and psychological experiences related to investment gains and losses. Digital investment applications play a crucial role in lowering barriers to market participation by providing user-friendly interfaces and accessible financial information. However, reliance on social media as a source of investment information may also expose investors to misinformation and speculative investment behavior. In addition, emotional responses such as confidence, fear, and uncertainty often influence investment decisions among beginner investors. Overall, the study highlights that investment decision-making in the digital era is a multidimensional process shaped by technological accessibility, social influence, financial knowledge, and psychological factors. These findings contribute to a deeper understanding of investor behavior in digital financial environments and emphasize the importance of financial education and responsible investment practices.
Abstract:This research is motivated by the consequences of the raw material ordering method which is still subjective, namely based on visual estimates without a structured system. This results in The coral experiencing a decrease…
e in revenue and losses. The purpose of this study is to find out how the inventory management system at The coral in Fodo Village, Gunungsitoli City, To find out the application of the Just-In-Time method in the potato raw material inventory management system increases the efficiency of producing French fries, To find out how the effectiveness of the Just-In-Time method in reducing raw material waste and ensuring optimal raw material availability for producing French fries at The coral. This study uses a quantitative research approach, namely a research method that emphasizes objective measurements and statistical analysis of numerical data to test the established hypothesis. This study uses a company method approach and a just-in-time method that aims to test the independent and dependent variables between the company method and the just-in-time method. Thus, from the comparison of the two methods above, it can be concluded that purchasing raw potato raw material inventory using the just-in-time method at The coral can minimize raw material inventory according to production needs, to avoid damage to raw material stocks that affect the quality of raw materials such as potatoes that are easily damaged.
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:The Pajarakan District area is an agricultural area where 61% of the area is rice fields. Even though the Pajarakan Subdistrict area has large agricultural land, it does not make farmers feel benefited when the harvest season…
eason arrives, because many of the farmers feel at a loss because their crops are bought by collectors at low prices. The purpose of this research is to create a system for selling agricultural products to help farmers sell agricultural products directly to agents in order to get a higher price than the price of collectors. In this study, a system was successfully created with the name YUK TANI based on Android using Android Studio, and the CodeIgniter 4 framework for creating REST APIs, and MySQL as database storage. With this system of selling agricultural products, it is hoped that it can help farmers in the Pajarakan District area to improve their economy when post-harvest arrives.
Abstract:This study aims to analyze the Income Statement of the Room Department at Harper Perintis Makassar By Aston Hotel in the 2020-2022 time span. The hospitality industry plays an important role in the tourism industry and the…
he economy of a region. The existence of hotels not only provides a significant economic impact through income and employment for local communities, but also has a social impact by improving living standards and social conditions. The results of this study indicate that although Harper Perintis Makassar By Aston Hotel offers various additional facilities such as swimming pools, restaurants, massage services, and others, room types such as Superior Room and Deluxe Room continue to contribute significant departmental profits. However, there was a decrease in the Room Department's profit and loss at the end of 2017 due to room renovations and new facilities, as well as in 2019 due to the impact of the COVID-19 pandemic which resulted in a decrease in guest visits. This study uses quantitative research methods with a positivism approach. Primary data was obtained from the financial statements of the Rooms Department of Harper Perintis Makassar By Aston Hotel for 2020-2022. Data collection techniques involved field research with observation, direct interviews, and documentation.
Abstract:This research aims to determine the effect of cash flow on the level of liquidity at PT. Wijaya Karya (Persero) Tbk on the Indonesian Stock Exchange. The type of research used is descriptive quantitative. The research population…
pulation is the financial statements of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The samples for this research are the balance sheet, profit and loss report and cash flow report of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The data in this research is secondary data with data collection techniques using documentation methods for company financial reports. The data analysis technique uses multiple linear regression analysis.Partial research results (t test) state that partial operating cash flow does not have a significant effect on liquidity. Meanwhile, the investment cash flow variable partially has a significant effect on the level of liquidity. And the partial funding cash flow variable has no significant effect on liquidity. Simultaneous research results (F test) state that operating cash flow, investment cash flow and funding cash flow have a value of Fcount > Ftable (3.275 > 2.95) and a significance value of < 0.05 (0.003 < 0.05), So it can be concluded that the operating cash flow, investment cash flow and funding cash flow variables simultaneously have a significant effect on the level of liquidity.
Abstract:This study aims to determine differences in the soundness level of government owned Islamic banks before and after the merger using the Risk Profile, Good Corporate Governance, Earnings, and Capital methods. This study uses…
ses quantitative anda comparative methods with secondary data types in the form of quarterly financial reports obtained from the bank’s official website and www.ojk.co.id. The samples in this research are balance sheets and reports profit and loss of Bank Syariah Mandiri, BNI Syariah, BRI Syariah, and Bank Syariah Indonesia in the 2018-2022 period. Based on the results of research with bro using the RGEC method which consists of Risk Profle with a Non ratio Performing Financing (NPF), and Financing to Deposit Ratio (FDR), Good Corporate Governance with Net Open Position (PDN) ratio, Earnings with gan Return On Asset (ROA) and Capital ratio with the Capital Adequacy Ratio (CAR). The results of the NPF, PDN, ROA, and CAR ratio analysis provide result that there is a significant difference in this ratio before and after the merger. Meanwhile, the FDR ratio shows that there is no difference in the results significant before anda after the merger. Based on research has been carried out, it can be concluded tha Bank Syariah Indonesia is improving after the merger.