Abstract:The fast food industry continues to grow as the public's need for practical products, including Kamumu Kimpul chips, increases. However, small business actors such as UD. Sona in Gunungsitoli Idanoi faces obstacles in production…
oduction due to the use of traditional methods, limited equipment, and lack of optimal management. This condition has an impact on delays in meeting demand, increasing production costs, and declining competitiveness. Therefore, a production optimization strategy is needed to improve product capacity, efficiency, and quality. This study aims to analyze the production optimization strategy implemented by UD. Sona, formulate a capacity building strategy, as well as identify obstacles and solutions that can be done. The results of the research are expected to be practically useful for business actors in production management, as well as make a theoretical contribution to the development of production management science in MSMEs. The research method uses a descriptive qualitative approach. Data was obtained through interviews with owners, employees, and customers, supplemented by observation and documentation. Data analysis is carried out through reduction, presentation, and inductive conclusions, so as to be able to describe the real conditions of the business and develop the right optimization strategy. The results of the study show that UD. Sona has made efforts such as setting up production flows and scheduling planning. However, limited machinery, unstable supply of raw materials, and marketing that has not been maximized are still obstacles. Consumers rate the product as good quality, but its availability has not been consistent. Suggested strategies include the implementation of lean production, improvement of inventory management, and the use of production technology
Abstract:The development of Islamic microfinance institutions requires the implementation of financing schemes that are not only compliant with Sharia principles but also capable of maintaining financing quality and sustainability.…
y. One of the most widely applied contracts is murabahah financing, particularly in supporting Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of murabahah financing and the risk mitigation strategies applied at BMT Alif Mandiri Makassar. This research employs a qualitative approach with a descriptive-analytical method. Data were collected through field observations, in-depth interviews with management and financing officers, and documentation studies. The findings indicate that murabahah financing at BMT Alif Mandiri Makassar is implemented regularly through several stages, including application submission, feasibility analysis, financing approval, contract realization, and post-disbursement monitoring. The financing analysis emphasizes repayment capacity, members' character, and the suitability of financed goods for productive business needs. Risk mitigation strategies are conducted through careful customer character assessment, direct business verification, proportional margin determination, the use of collateral as a financing safeguard, and continuous monitoring. This study concludes that productive murabahah financing supported by integrated risk management practices is an effective and sustainable financing instrument for the development of MSMEs within Islamic microfinance institutions
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:This study aims to analyze the influence of financial literacy on financial behavior and the influence of financial literacy on financial behavior with lifestyle as a moderating variable in generation Z in Makassar City…
in 2024. This research method uses a descriptive quantitative approach, which aims to analyze the influence of financial literacy and lifestyle on the financial behavior of generation Z in Makassar City in 2024. The variables analyzed are Financial Literacy, Lifestyle, and Financial Behavior. The data used in this study are primary data in the form of questionnaires and secondary data in the form of financial data. The population in this study is all generation Z in Makassar City. The sample of this study is generation Z in Makassar City with an age range of 18-27 years. The results of the study indicate that Financial Literacy has a significant influence on Financial Behavior in Generation Z in Makassar City. Thus, it is expected to provide practical recommendations for generation Z in managing finances and assist local government policies in improving financial literacy among youth. In addition, this research will be published in the form of a Sinta-accredited national journal to provide deeper insight into how financial literacy and lifestyle influence the financial behavior of Generation Z in Makassar.
Abstract:This study highlights the problem of managing teak wood raw materials in the form of boards at UD Gemilang, Gunungsitoli City. The company often experiences shortages or excess inventory due to a conventional ordering system…
stem that is not based on optimal demand calculations. This inefficiency causes wasteful costs and disrupts the smooth production process. The main objective of this study is to analyze current inventory management and apply the EOQ (Economic Order Quantity) method to determine the optimal order quantity, as well as evaluate its impact on cost efficiency and production operations. The EOQ method is expected to be a systematic and rational solution for managing inventory more efficiently. This study uses a descriptive quantitative approach. Data were collected through direct interviews with business owners and documentation of raw material purchasing and usage reports for 2024. The analysis was conducted using the EOQ formula to calculate the optimal order quantity, ordering costs, storage costs, safety stock, reorder point, and total inventory cost (TIC). The analysis results show that the optimal order quantity for teak wood raw materials is 282 boards, with an ordering frequency of 6 times a year. This number is more efficient than the actual ordering system which is carried out monthly without a fixed calculation. The recommended safety stock is 22 boards, with a Reorder Point (ROP) of 36 boards. The implementation of the EOQ method successfully reduced total inventory costs from Rp6,768,000 to Rp3,496,800.
Abstract:This study aims to analyze human resource policies to improve the quality of employee performance at the Population Control, Women's Empowerment, and Child Protection Service of Gunungsitoli City. The research focuses on…
three main objectives: (1) to determine the form of human resource policies implemented to improve performance quality, (2) to identify supporting and inhibiting factors in the implementation of these policies, and (3) to formulate appropriate strategies to improve employee performance. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The results show that the implemented human resource policies include training and competency development, performance assessment based on work indicators, and a reward system and work discipline. Supporting factors for the implementation of these policies include leadership support, active employee participation, and the availability of a training budget. However, there are also inhibiting factors such as a lack of professional human resources, limited supporting facilities and infrastructure, and low work motivation among some employees. The strategies implemented to improve performance quality include strengthening supervision, developing a collaborative work culture, improving the quality of training, and regular evaluation of policy implementation. This study concludes that appropriate and consistent human resource policies play a crucial role in building more optimal employee performance within the service environment.
Abstract:This research is motivated by the phenomenon of cafe business competition in Gunungsitoli City, which demands effective marketing strategies, particularly in the utilization of promotional mixes and business location selection.…
ection. The purpose of the study is to analyze how promotional mixes and location aspects play a role in increasing sales at Murai Coffee Gunungsitoli. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The research informants consisted of the owner, employees, and customers of Murai Coffee. Data were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that Murai Coffee has implemented promotional strategies such as simple advertising, sales promotions, personal selling, public relations, and direct marketing that gradually increase customer interest. Meanwhile, the location factor, although not located in the city center, still provides sales opportunities through a comfortable atmosphere and quality service. However, challenges are still found in the comfort aspect, such as noise from outside and hot room temperatures, so that improvements to supporting facilities are needed. This research is useful for Murai Coffee in designing more optimal promotional strategies and location arrangements, for Nias University as a contribution to the development of marketing science, and as a reference for future researchers who want to study marketing strategies in the culinary sector.
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:Production optimization is a key to increasing efficiency and profitability, especially in businesses such as UD. Tahu Nias in Hiligodu Ombolata Village, Gunungsitoli City, which operates in the tofu production sector. This…
his research is motivated by the production challenges faced by the company, such as limited equipment, late raw material supplies, and an unskilled workforce, which impact the inefficiency of the production process and decrease the level of profitability. The method used in this study is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production employees, and other support staff. The results of the study indicate that the production process at UD. Tahu Nias still has manual stages with limited use of machines, especially only at the soybean milling stage. The main obstacles in optimizing production include late raw material supplies, the lack of technology and training for employees. However, the company has made several efforts such as strategic raw material management and efficient division of labor among employees. The conclusion of this study is that production optimization at UD. Nias tofu can be improved through the use of advanced equipment in more modern production facilities, employee skills development through training, and improved production and distribution planning. By implementing these strategies, the company has the potential to sustainably increase operational efficiency and profitability.
Abstract:This study aims to improve the internal capacity of Malabar MSMEs in managing digital marketing through an internal training program designed based on the SMART Framework approach. The main problem faced by Malabar is the…
e lack of staff understanding in managing social media, especially Instagram, which impacts weak brand awareness and brand identity. This study uses a descriptive qualitative approach with a project-based learning method, in which researchers are actively involved in the planning, implementation, and evaluation of the training program. Data were collected through participant observation, semi-structured interviews, and documentation during the training process. The training objectives were formulated specifically, measurable, achievable, relevant, and time-limited, in accordance with the SMART principles. The results showed a significant increase in staff understanding of content planning, creating visual materials consistent with brand identity, and using Instagram analytics features. The post-test showed an increase in the average score of participants, and the MSMEs' digital activities became more structured. These findings indicate that internal training designed with the SMART approach is effective in building staff digital competencies and supporting brand image strengthening on social media. Overall, this study shows that improving internal digital literacy is a strategic step that can strengthen the competitiveness of MSMEs in the ever-evolving digital ecosystem