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: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:Halal certification has become an essential mechanism for ensuring that products meet Islamic requirements while also maintaining standards of safety, quality, and consumer protection. Despite its growing importance, awareness…
reness and understanding of halal certification remain relatively limited among community members, particularly women who play a central role in household purchasing decisions. This community engagement initiative was designed to enhance the knowledge and awareness of members of the Family Welfare Empowerment Organization (PKK) in Sidodadi Village, Kedaton District, Bandar Lampung City, regarding the significance of halal certification in consumer products. The program engaged 30 participants and applied a participatory educational approach consisting of counseling sessions, interactive discussions, lectures, and question-and-answer activities. Knowledge acquisition was evaluated through pre-test and post-test assessments. The findings demonstrated a marked improvement in participants’ understanding, with average scores increasing from 51.3% prior to the intervention to 94.0% afterward. The program not only strengthened participants’ awareness of halal-certified products but also encouraged more informed and responsible consumption practices. These results highlight the effectiveness of community-based halal literacy initiatives in fostering greater public understanding and supporting the development of a halal-conscious society.
Abstract:Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions…
s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.
Abstract:This study aims to determine the optimal strategy for managing the supply chain of Pangasius (catfish) in Saguling Village, West Bandung Regency. The study applies the Food Supply Chain Network (FSCN) approach and Cost Plus…
lus Pricing to evaluate supply chain effectiveness and determine appropriate product pricing. Data were collected through observation, interviews, and documentation involving 50 respondents, consisting of fish farmers, middlemen, wholesalers, and market traders. The results indicate that the Pangasius distribution system still involves multiple intermediaries, resulting in relatively weak bargaining power for fish farmers. The distribution process takes approximately 1–2 days and is constrained by limited cold storage facilities, which affects product quality. Cost analysis shows that the cost of production is IDR 20,239.15 per kg, while the ideal selling price is IDR 22,263.06 per kg, with a profit margin of 10%. Improvements in the distribution system, better access to market information, and enhanced logistical support are necessary to increase distribution efficiency and improve farmers’ profitability.
Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:This study aims to examine the role of resilience and mindset on adaptive behavior among MSME managers in facing digital transformation in the food business sector in Gorontalo City. This research uses a quantitative approach…
roach with a survey method. Data collection was conducted using a questionnaire, with a total sample of 54 respondents. The data analysis technique applied was multiple linear regression analysis. The results show that (1) resilience has a positive and significant effect on adaptive behavior, (2) mindset has a positive and significant effect on adaptive behavior, and (3) resilience and mindset simultaneously have a positive and significant effect on adaptive behavior. Descriptive findings based on business type indicate that the highest levels of resilience and adaptive behavior are found in restaurant businesses, while relatively lower levels are observed in bakery and pastry industries. Based on business duration, entrepreneurs who have operated longer tend to demonstrate better adaptive capabilities compared to newer businesses. This study recommends enhancing digital literacy training, strengthening entrepreneurial mindset, and providing business mentoring programs to improve the adaptive capacity of MSMEs in facing digital transformation.
Abstract:The problem in this research includes the still low level of ASN compliance in compiling and reporting Employee Performance Targets. The purpose of this study is to describe and analyze the performance measurement of civil…
il servants at the Education and Culture Office of West Kalimantan Province, seen from the aspects of: Accountability, Responsibility, and Responsiveness. The results of the study indicate that Accountability, Responsibility, and Responsiveness are key elements in reflecting the quality of civil servant performance at the Education and Culture Office of West Kalimantan Province. However, in its implementation, these three aspects have not been running optimally. ASN accountability is still hampered by a lack of discipline in reporting and minimal transparency of work results. Responsibility is also not fully reflected in ASN's commitment to carrying out duties and responsibilities professionally. On the other hand, responsiveness to community needs, especially in the fields of education and culture, is still relatively slow, which indicates a lack of active involvement of ASN in absorbing and responding to public aspirations quickly and appropriately. This research recommends strategic steps to strengthen accountability through a more structured and regularly monitored performance reporting system. Improving accountability can be achieved through ongoing development, professional ethics training, and consistent enforcement of work discipline. To enhance responsiveness, a more participatory and adaptive public service mechanism needs to be developed to meet community needs.