Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:This study aims to design the warehouse tata letak at PT MIKRON PRESISI INDONESIA that experiences post-relocation irregularities in production facilities, along with adjustments to the area area and available rental costs.…
ts. The absence of a racking system and clear classification of goods has caused the storage, retrieval, and work safety processes to not run efficiently. The research approach uses a qualitative descriptive method by collecting data through field observations, interviews, and documentation. The tata letak design was carried out by implementing the Activity Relationship Chart (ARC) and Activity Relationship Diagram (ARD) methods, then tested through simulations using FlexSim software with two operator scenarios. The simulation results showed that the proposed alternative tata letak design was able to improve the workflow by grouping goods into seven categories and arranging shelves based on the level of proximity of activities. However, the utilization rate of operators is still relatively low, namely 17.65% and 19.78%, due to the periodic pattern of goods arrival and efficient search times due to a more structured storage system. These findings indicate opportunities for human resource optimization through reducing the number of operators or adjusting workloads. The resulting tata letak design makes a practical contribution to improving warehouse space efficiency and operations, and can be used as a reference for applications for companies with similar characteristics.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:This study describes the strategies and mentoring model implemented by HIMPAUDI in Krui, West Pesisir Regency, to improve the professionalism of early childhood education teachers. This research employed a descriptive qualitative…
alitative approach, with primary data collected through a structured interview with a HIMPAUDI board member in West Pesisir Regency. The findings show that HIMPAUDI mentoring is carried out through tiered training, curriculum and learning workshops, teacher working groups, seminars, mentoring, supervision, sharing of good practices, and socialization of professional ethics. The mentoring model is participatory, collaborative, continuous, needs-based, reflective, and ethical-professional. These activities strengthen teachers pedagogical, professional, social, and personal competencies, particularly in understanding child development, designing creative learning, developing learning media, adapting the curriculum, and maintaining professional responsibility. However, implementation is constrained by limited time, training costs, unequal access to information, varied teacher motivation, digital competence, and coastal geographical conditions. The study recommends strengthening local professional development through professional learning communities, mentoring cycles, digital support, and institutional collaboration among HIMPAUDI, local government, higher education institutions, and early childhood education providers.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs,…
s, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.
Abstract:The Chechen War represents a paradigmatic case of asymmetric warfare in which terrorism was employed as a strategic instrument by non-state actors. This article examines terrorism not merely as ideological extremism, but…
as a coercive strategy shaped by structural power asymmetries between Chechen separatist groups and the Russian state. Using a qualitative historical approach combined with literature review and critical discourse analysis, the study analyzes the role of Shamil Basayev through the Budennovsk hostage crisis (1995) and the Kizlyar–Pervomayskoye attack (1996) as key turning points in the Chechen conflict. The findings demonstrate that terrorism functioned as an effective short-term tactic by generating political pressure and public attention, while simultaneously producing long-term strategic costs in the form of international delegitimization and intensified state repression. This article concludes that terrorism in asymmetric warfare exhibits a strategic paradox: it may be rational and effective in specific contexts, yet ultimately counterproductive to long-term political objectives.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)…
UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.