Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh Daya Tarik Wisata (X1), Customer Experience (X2), dan Kualitas Layanan (X3) terhadap Minat Berkunjung Kembali (Y) wisatawan di Curug Sanghyang Kenit, baik secara parsial…
maupun simultan. Daya Tarik Wisata berpengaruh positif dan signifikan terhadap Minat Berkunjung Kembali wisatawan di Curug Sanghyang Kenit, dengan koefisien jalur sebesar 0,434 dan hubungan korelasi pada kategori kuat (r = 0,622). Variabel ini memberikan kontribusi pengaruh langsung terbesar di antara ketiga variabel bebas, yang menunjukkan bahwa keindahan alam, keunikan atraksi, aksesibilitas, dan fasilitas pendukung wisata merupakan faktor paling dominan dalam mendorong minat wisatawan untuk berkunjung kembali.Customer Experience berpengaruh positif dan signifikan terhadap Minat Berkunjung Kembali wisatawan di Curug Sanghyang Kenit, dengan koefisien jalur sebesar 0,348 dan hubungan korelasi pada kategori kuat (r = 0,602). Pengalaman sensorik, emosional, kognitif, dan sosial yang dirasakan wisatawan selama berkunjung terbukti turut menentukan besarnya minat mereka untuk berkunjung kembali. Kualitas Layanan berpengaruh positif dan signifikan terhadap Minat Berkunjung Kembali wisatawan di Curug Sanghyang Kenit, dengan koefisien jalur sebesar 0,291 dan hubungan korelasi pada kategori sedang (r = 0,456). Meskipun memberikan kontribusi pengaruh langsung yang relatif paling kecil dibandingkan dua variabel lainnya, kualitas layanan tetap merupakan faktor yang berperan penting, terutama pada dimensi empathy yang masih perlu ditingkatkan. Daya Tarik Wisata, Customer Experience, dan Kualitas Layanan secara simultan berpengaruh positif dan signifikan terhadap Minat Berkunjung Kembali wisatawan di Curug Sanghyang Kenit, dengan koefisien determinasi (R²) sebesar 0,612 atau 61,2%. Nilai ini menunjukkan bahwa ketiga variabel bebas mampu menjelaskan variasi Minat Berkunjung Kembali sebesar 61,2%, sedangkan sisanya sebesar 38,8% dipengaruhi oleh faktor-faktor lain di luar model penelitian ini, seperti harga, promosi, citra destinasi, dan kepuasan wisatawan.
Abstract:This study developed and evaluated a standalone, non-intrusive radio frequency identification (RFID)-based elevator access control system for a four-story residential building. The system used an Arduino Uno, an MFRC522…
RFID reader, and relay interfaces to regulate access to Floors 2, 3, and 4. Authorized card identifiers and floor permissions were stored locally, enabling offline operation without an external database or network connection. The relays interfaced only with the elevator push-button circuits and did not modify the original controller, motor drive, door mechanism, or safety system. Performance was evaluated using 47 registered cards and three unregistered cards, with each card tested 50 times, producing 2,500 authentication trials. Under the tested conditions, all registered cards were correctly authenticated according to their assigned floor permissions, while all unregistered cards were rejected. The system achieved 100% authentication accuracy, 100% correct relay activation, and 100% unauthorized-card rejection. Stable card detection was obtained at distances of up to approximately 1 cm. The first-floor button remained independent of the RFID module to preserve minimum accessibility during module failure. The proposed system provides a practical and low-cost retrofit solution for floor-specific elevator access control in small residential buildings.
Abstract:The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used…
sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.
Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Usaha Mikro Kecil Menengah (UMKM) keripik gadung di Desa Arjasa menghadapi tantangan serius dalam memanfaatkan teknologi digital untuk pemasaran produk. Penelitian ini bertujuan untuk mendeskripsikan secara mendalam strategi…
tegi pemasaran digital melalui WhatsApp Business yang diterapkan oleh pelaku UMKM keripik gadung serta mengidentifikasi secara komprehensif faktor-faktor pendukung dan penghambat penerapannya. Pendekatan kualitatif dengan jenis studi kasus instrumental digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui wawancara mendalam terhadap 12 informan, observasi partisipatif, dan dokumentasi terhadap lima UMKM keripik gadung di Desa Arjasa selama periode Maret hingga Mei 2026. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldana yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pemasaran digital yang diterapkan masih bersifat dasar dan belum terstruktur secara sistematis, dengan pemanfaatan fitur WhatsApp Business yang belum optimal. Hanya dua dari lima UMKM yang menggunakan WhatsApp Business, itupun dengan pemanfaatan fitur yang terbatas pada katalog produk. Faktor pendukung utama adalah kemudahan penggunaan aplikasi, biaya yang terjangkau, dan dukungan keluarga serta komunitas. Adapun faktor penghambat meliputi keterbatasan literasi digital, kekhawatiran akan penipuan, kendala infrastruktur internet, dan rendahnya tingkat pendidikan formal. Penelitian ini menyimpulkan bahwa diperlukan pendampingan dan pelatihan berkelanjutan yang disesuaikan dengan kapasitas dan karakteristik pelaku UMKM untuk mengoptimalkan penggunaan WhatsApp Business dalam meningkatkan daya saing UMKM keripik gadung.
Gadung chips Micro, Small, and Medium Enterprises (MSMEs) in Arjasa Village face serious challenges in utilizing digital technology for product marketing. This study aims to describe in depth the digital marketing strategies through WhatsApp Business implemented by gadung chips MSMEs and to comprehensively identify the supporting and inhibiting factors of its implementation. A qualitative approach with an instrumental case study type was used in this research. Data collection was conducted through in-depth interviews with 12 informants, participant observation, and documentation of five gadung chips MSMEs in Arjasa Village during the period March to May 2026. Data analysis used the interactive model of Miles, Huberman, and Saldana which includes data reduction, data presentation, and conclusion drawing. The results showed that the digital marketing strategies implemented were still basic and not systematically structured, with the utilization of WhatsApp Business features not yet optimal. Only two out of five MSMEs used WhatsApp Business, even then with limited utilization of features to product catalogs. The main supporting factors are the ease of use of the application, affordable costs, and support from family and community. Meanwhile, inhibiting factors include limited digital literacy, concerns about fraud, internet infrastructure constraints, and low levels of formal education. This study concludes that continuous assistance and training tailored to the capacity and characteristics of MSME actors are needed to optimize the use of WhatsApp Business in increasing the competitiveness of gadung chips MSMEs.
Abstract:Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous…
ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.
Abstract:This study aims to examine the influence of tourism commodities, tourism costs, tourism comfort, and tourism communication on domestic tourists' perceptions and their impact on revisit decisions at Palabuhanratu Beach, Sukabumi…
ukabumi Regency. This research employed a quantitative approach using an explanatory research design. The sample consisted of 150 domestic tourists selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling (SEM) with IBM SPSS Statistics 26 and IBM SPSS AMOS 24. The findings reveal that tourism commodities, tourism costs, and tourism comfort have a positive and significant effect on domestic tourists' perceptions, while tourism communication does not significantly affect domestic tourists' perceptions. Furthermore, domestic tourists' perceptions, tourism costs, and tourism communication have a positive and significant effect on revisit decisions. In contrast, tourism commodities and tourism comfort do not directly influence revisit decisions. The findings indicate that domestic tourists' perceptions play a crucial role in encouraging revisit decisions. Therefore, destination managers should improve the quality of tourism commodities, enhance tourist comfort, establish appropriate tourism pricing, and strengthen tourism communication strategies to build positive perceptions and increase tourist loyalty through revisit decisions.
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