Abstract:Public procurement plays a pivotal role in driving economic development, particularly in developing nations like Ghana, where government spending accounts for a substantial 70% of the national budget, significantly impacting…
ting GDP. This study critically examines the impact of public procurement reforms, notably the Public Procurement Act of 2003 (Act 663) and its subsequent amendments, on Ghana's economic trajectory. These reforms were strategically implemented to enhance transparency, accountability, and efficiency in public resource management. Analysis of key indicators reveals a mixed landscape of outcomes. While the Act has demonstrably improved procurement processes, reduced instances of corruption by a significant 25%, and streamlined public spending efficiency by 15% over the past decade, persistent challenges remain. These include inadequate institutional capacity, inconsistent enforcement of legal frameworks, and limited stakeholder engagement, collectively hindering the full realization of the reforms' transformative potential. Employing a mixed-methods approach, including secondary data analysis and in-depth interviews with government officials, procurement professionals, and civil society representatives, this study provides critical insights. While procurement reforms have made tangible contributions to economic growth evident in an estimated 10% annual savings in government expenditure significant enhancements are imperative in areas such as capacity building, regulatory enforcement, and fostering robust public-private collaboration. The study concludes with a set of actionable recommendations for stakeholders, including the imperative to strengthen institutional frameworks, promote ethical procurement practices, and cultivate inclusive stakeholder engagement. These measures are crucial for maximizing the impact of procurement reforms and ensuring sustainable economic development in Ghana.
Abstract:This study aims to analyze how entrepreneurship education and training affect entrepreneurial motives in vocational school students in Mojokerto City. Using a qualitative approach with a case study method, this study explores…
lores students' experiences, perceptions, and views regarding the learning process and entrepreneurship training they receive. Data were obtained through in-depth interviews, participatory observations, and document analysis from several vocational schools that were the subject of the research. The results of the study show that entrepreneurship education has a significant influence on students' mindset and attitude towards entrepreneurship, especially in building confidence and courage to start a business. Meanwhile, entrepreneurship training provides students with hands-on experience in developing practical skills relevant to the business world. Supporting factors such as teacher involvement, training facilities, and school support play an important role in maximizing the impact of education and training. This study concludes that integrated entrepreneurship education and training can encourage students to have a stronger entrepreneurial motive. As a recommendation, it is necessary to develop a more applicable and local potential-based entrepreneurship learning model to increase its relevance and effectiveness.
Abstract:Strategy Analysis in Increasing Competitiveness at E11evenkick Academy in Makassar City. Thesis Faculty of Economics and Business, Makassar State University Supervised by Anwar and Muh. Ichwan Musa. This study aims to determine…
termine strategies for increasing competitiveness at E11evenkick Academy in Makassar City. The type of research used is descriptive qualitative. Descriptive, namely research that aims to describe the nature, circumstances, phenomena, of an individual or group that you want to study. Qualitative research emphasizes quality not quantity and the data collected does not come from questionnaires but comes from interviews, direct observation and other related documents, and in this study the respondents are known as resource persons. The findings of this study explain that E11evenkick Academy is being faced with threats from outside the company but currently these threats can be suppressed and minimized by maximizing and optimizing the internal strengths of E11evenkick Academy. Based on the SWOT analysis, E11 Evenkick Academy is in quadrant II of the SWOT diagram. The strategy that must be implemented is to use the company's strengths to take advantage of long-term opportunities by way of a diversification strategy. The diversification strategy in question is how E11evenkick Academy can increase growth, sales and profits through expanding its market sector. This strategy will serve as the basis for E11evenkick Academy to increase competitiveness, especially in Makassar City.
Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:Based on data from the HSE department at PT X, North Jakarta, from 2021 to 2024, the highest number of occupational accidents (KAK) occurred among grinding workers, totaling 12 cases. The types of accidents experienced by…
y workers included metal sparks in the eyes, cuts, lacerations, scratches, and first-aid injuries. The purpose of this study is to analyze the causes of occupational accidents among grinding workers at PT X using the Systematic Cause Analysis Technique (SCAT) method. This research is a descriptive-analytic study using observation, interviews, and documentation studies. The research was conducted between July and August 2025. The research population consisted of 32 people, including 30 grinding workers who had experienced accidents, 1 HSE manager, and 1 field coordinator. The sample for this study is the same as the population. Data analysis used univariate analysis and the SCAT method analysis. Based on the results, the most frequent accident experienced by grinding workers was metal sparks in the eyes, involving 30 respondents (100%). The direct causes of these accidents were the use of inadequate PPE by 15 respondents (50%) and the improper use of grinding tools by 11 respondents (36.7%). It is recommended that management commit to maximizing the implementation of established K3 (Occupational Health and Safety) programs and standards so that work-related accidents can be prevented and zero accidents can be achieved.
Abstract:This study aims to evaluate the impact of incision depth in Sunnah cupping therapy on safety and therapeutic efficacy, with a focus on identifying the optimal incision depth that minimizes risks while maximizing therapeutic…
tic benefits. The method used is a literature review, gathering data from scientific databases such as PubMed, Scopus, and Google Scholar using keywords related to cupping therapy, incision depth, and dermatological aspects. The findings reveal that an incision depth of 0.5 mm to 1 mm in the dermis layer not only avoids damage to the deeper hypodermis but is also sufficient for the effective extraction of stagnant blood. This very light incision provides advantages in enhancing blood circulation and facilitating the extraction of stagnant blood necessary in cupping therapy. This approach, involving extremely light incisions, cannot be considered invasive and is highly suitable for enhancing therapy efficacy without compromising patient safety. Further discussion in the study highlights that with the correct incision technique, cupping therapy can become safer and more effective, encouraging significant improvements in immune response and tissue regeneration. The conclusion of this study underscores the importance of standardizing procedures and adequate training for cupping practitioners to ensure safe and effective practices. Further research is recommended to strengthen the evidence related to the effectiveness and safety of cupping therapy and to develop more detailed standard protocols.
Abstract:Marriage is a sunnatullah that occurs between living creatures, especially for humans in pairs. The Qur'an explains the concept of marriage quite specifically in the scope of Sakinah, Mawadah, and Rahmah. Deep meaning of…
these three concepts can be explored with the aim of maximizing the worship of marriage in it. In addition to the fulfillment of rights and obligations, the legal scope of marriage also has its own position as a discussion that is quite interesting to explore.
Abstract:Cooperatives are membership-based economic entities that play a vital role in driving the growth of the microeconomic sector and improving member welfare through the principles of economic democracy. The sustainability of…
f cooperative performance heavily depends on effective financial management, particularly in maximizing the utilization of cash, receivables, and assets to enhance profitability. This study aims to examine the influence of cash turnover, receivables turnover, and total asset turnover on the profitability of cooperatives, as measured by Return on Assets (ROA) as a financial performance indicator. The research employs a quantitative approach using multiple linear regression analysis, based on secondary data from cooperative financial statements covering the period from 2019 to 2024. The analysis results show that both simultaneously and partially, the three independent variables have a positive and significant effect on profitability. Cash turnover and total asset turnover are the primary determinants in improving ROA, reflecting the importance of efficiency in managing liquidity and productive assets. Meanwhile, although receivables turnover is also significant, it requires strict supervision in the implementation of credit policies to avoid an increase in non-performing receivables. These findings contribute empirical evidence to the literature on cooperative financial management and offer practical implications for cooperative managers in designing financial resource management strategies aimed at improving performance and business sustainability. Therefore, optimizing the management of cash, receivables, and assets should be a strategic priority within cooperative financial systems to withstand increasingly complex and competitive economic dynamics.
Abstract:Muhammadiyah University of Bengkulu (UMB) has great potential to develop into an environmentally friendly and sustainable Green Campus. This study aims to analyze the existing conditions of the campus, identify challenges…
s and opportunities, and formulate appropriate development strategies to create a greener campus. The research methods used include surveys, in-depth interviews, secondary data analysis, and field observations to gain a comprehensive understanding of the current situation. The findings of the study indicate that UMB faces several challenges, including the limited green open space, which only covers 15% of the total campus area, suboptimal waste management, and the low awareness of the academic community regarding environmental sustainability issues. However, there are several opportunities that can be leveraged, such as the utilization of renewable energy technologies, government policies that increasingly support environmentally friendly initiatives, and the potential for collaboration with external partners from both the private sector and government institutions. The proposed development strategy focuses on five main aspects. First, increasing the campus’s green open space to 30% of the total campus area. Second, the implementation of renewable energy, such as the installation of solar panels, to reduce dependence on fossil fuels. Third, waste management based on technology to effectively recycle waste. Fourth, the application of digital-based environmental education to raise awareness among the academic community. Fifth, maximizing student participation in sustainability activities. This strategy aims to reduce carbon footprints, improve resource efficiency, and create a campus ecosystem that supports the Sustainable Development Goals (SDGs).
Abstract:To maximize customer satisfaction through marketing strategies residential property companies must understand the dynamics of appropriate marketing strategies. One of them is by maximizing consumer satisfaction with several…
ral important factors such as product, price, promotion and place. The aim of this research is to analyze the influence of the marketing mix on consumer satisfaction at Astapada Indah III Jombang housing. This type of research uses quantitative research with a cross-sectional study approach. The population of all residents of the Astapada Indah III housing complex was 68 and the sample was 58 people using incidental sampling technique. The independent variables are product, price, promotion, place and the dependent variable is consumer satisfaction. The research instruments used questionnaires, data processing using multiple linear regression tests. The results of the research showed that product and location had a significant effect on housing consumer satisfaction, while price and promotion had no effect on consumer satisfaction. However, simultaneously product, price, promotion and location all influence consumer behavior simultaneously by 79.4%.