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Showing 83 articles found for "Reducing"

PENDAMPINGAN DESAIN TATA LETAK GUDANG EFISIEN MENGGUNAKAN METODE ARC–ARD BERBASIS SIMULASI FLEXSIM DI PT MIKRON PRESISI INDONESIA

Raka Fahrezi Putrapriatna, Mariyadi, Budiyan, Inten Tejaasih
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.  

APPLYING THE 3R PRINCIPLES FOR SUSTAINABLE WASTE MANAGEMENT IN CIBODAS TOURISM VILLAGE

Kuswanto, Arif, Madiawati, Putu Nina, Nurnida, Ida
Abstract: The community service program implemented in Cibodas Tourism Village, Pasirjambu District, Bandung Regency, aimed at improving local waste management practices, reducing environmental impacts of tourism, and creating livelihood… elihood opportunities through circular-economy activities. The program combines participatory methods and workshops on waste management by applying the 3R principles (Reduce, Reuse, and Recycle). Measurable outcomes included improved source segregation accuracy, an operational community composting facility, and income streams from recyclable materials. The initiative, aligned with Sustainable Development Goals (SDG), demonstrates that integrated education and infrastructure interventions can produce environmental and socio-economic co-benefits in rural tourism settings.

INTEGRATION OF INTERNAL AUDIT, ELECTRONIC AUDIT, AND AUDIT GOVERNANCE IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL AND REDUCING THE RISK OF FRAUD

Ponelo, Marsanda, Nandiva, Mutiara, Podungge, Jasmine Nadia, Baode, Maimun, Noholo, Sahmin
Abstract: Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,… electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.

IMPLEMENTATION OF RESTORATIVE JUSTICE IN RESOLVING FAMILY CONFLICTS FROM THE PERSPECTIVE OF ISLAMIC FAMILY LAW

Subrata, Tedy, Hikmatullah, Hikmatullah
Abstract: This study aims to analyze the urgency and mechanisms of implementing Restorative Justice in resolving family conflicts from the perspective of Islamic Family Law. Amid the high rates of divorce and domestic violence, formal… rmal litigation approaches often fail to repair fractured relationships among family members. This research employed a qualitative method with a normative juridical approach. Data were collected through literature studies of Islamic legal texts, Indonesian statutory regulations, and related literature on Restorative Justice. The findings indicate that the concept of Restorative Justice has strong relevance to the principle of Ishlah (reconciliation) in Islamic Family Law. Unlike the retributive approach, which focuses on punishment, Restorative Justice prioritizes relationship recovery, forgiveness, and collective welfare. In practice, instruments such as mediation in Religious Courts and the role of Hakam (peace mediators) represent clear manifestations of these restorative values. The study concludes that integrating Restorative Justice into the family law system is not only effective in reducing divorce rates but also capable of preserving the psychological well-being of family members, especially children. The academic contribution of this study lies in providing a theoretical foundation for the development of positive law in Indonesia to become more accommodative toward non-litigation dispute resolution based on religious values and local wisdom. The researcher recommends strengthening technical mediation regulations so that they do not merely become procedural formalities in court.

THE INFLUENCE OF WORKLOAD, DUAL ROLE CONFLICT, AND STRESS ON JOB SATISFACTION AND ITS IMPACT ON THE PERFORMANCE OF FEMALE EMPLOYEES (NURSES) AT PERMATA PAMULANG HOSPITAL

Deanidia, Tiffany, Supratikta, Hadi, Abidin, Ali Zaenal
Abstract: This study aims to analyze the effect of workload, multiple role conflict, and work stress on job satisfaction and their impact on the performance of female employees (nurses) at Permata Pamulang Hospital. The background… of this research is based on the hospital’s unmet performance targets, high nursing workloads, the dominance of female employees, and the emergence of conflicts between work demands and family responsibilities that potentially increase stress and reduce job satisfaction. This research adopts a quantitative approach using a survey method. The population consists of all female employees (nurses) at Permata Pamulang Hospital, with a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that workload, multiple role conflict, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant effect on employee performance and acts as an intervening variable in the relationship between workload, multiple role conflict, and work stress on performance. These findings suggest that improving nurses’ performance can be achieved through proportional workload management, reducing multiple role conflicts, and controlling work stress to enhance job satisfaction. This study is expected to provide managerial insights for hospital management in formulating human resource policies that emphasize work-life balance and employee well- being.

THE PHENOMENON OF FOOD WASTE IN BREAKFAST BUFFET SERVICES FOR SUSTAINABLE TOURISM

Herryani , Herra, Sony Heru Priyanto, Nur Widiyanto, Yuliyanto Nugroho, Agung, Ristanti
Abstract: Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This… his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation. These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.

THE EFFECT OF CLASSICAL MUSIC THERAPY ON THE RISK OF VIOLENT BEHAVIOR IN RPK PATIENTS AT DR. ARIF ZAINUDIN RSJD

Adibatul Istiqomah, Didik Iman Margatot, Annisa Cinta Kalista, Meinisa Putri Prasetyo, Nia Meilani, Wahyu Putri Lestari
Abstract: Background: Risk of Violent Behavior (RVB) is a common mental health nursing problem among patients with severe mental disorders and may endanger both patients and others. One non-pharmacological intervention to reduce RVB… VB is Group Activity Therapy using classical music. Objective: This study aimed to analyze the effect of classical music group activity therapy on the risk of violent behavior in RVB patients. Methods: This study employed a pre-experimental design with a one group pretest–posttest approach. The subjects consisted of four RVB patients hospitalized in the Gatotkaca Ward of RSJD dr. Arif Zainuddin, Central Java Province. The intervention involved playing instrumental classical music with a slow tempo for approximately 10–20 minutes. The risk of violent behavior was measured before and after the intervention using the RUFA instrument through behavioral observation. Results: The results showed behavioral improvements in all patients, indicated by enhanced emotional control, reduced agitation, and increased social interaction. Three patients showed improvement in RUFA category, while one patient demonstrated an increased score within the same category. Conclusion: Classical music group activity therapy is effective in reducing the risk of violent behavior and can be recommended as a complementary intervention in mental health nursing care.

THE INFLUENCE OF FINANCIAL LITERACY, PERCEIVED EASE OF USE, PERCEIVED RISK, AND LIFESTYLE MODERATED BY GENDER ON THE ADOPTION OF QRIS AS A CASHLESS PAYMENT METHOD (A Case Study of Generation Z in Greater Bandung)

Fella Fitriani, Abdul Mukti Soma
Abstract: The growth of internet users in Indonesia has increased significantly from last year and penetration has reached 79.5% by the beginning of 2024. Reaching 13.66% of the Indonesian population has made payments.e-commerceregularly… gularly cashless with e-wallet or digital wallet. This reflects that Indonesian society is undergoing transformation by implementing digital wallet programs.cashless society or change of cash payment to non-cash. The use of QRIS is one of the instruments that support the BI program in creating cashless society. The existence of digital transformation is only supported by 6.84% of the Indonesian population who are digitally literate, which means that more than 90% of the people in Indonesia are not digitally literate in facing this digital transformation. The aim of the research is to determine the influence of digital transformation.financial literacy, perceived ease of use, perceived risk, And lifestyle moderated by the rolegender towards the adoption of the use of QRIS ascashless payment on Generation Z in Bandung Raya. The theory from this study uses Technology Acceptance Model 1 because the theory is relevant to the objectives of this research. The model focuses on the main factors affecting technology acceptance, one of which isperceived ease of usewhich is modified within the research framework. The research method used is quantitative with the aimcausal descriptive which is applied by usingTechnology Acceptance Model (TAM). The time for implementing the study iscross sectionaland the research backgroundnon-contrived. The analysis tool usesStructural Equation Model (SEM) basedPartial Least Square (PLS) to test the tentative hypothesis proposed to 30 Generation Z QRIS users in Greater Bandung. During the sampling process, 113 respondents were recruited. The preliminary findings indicate that all independent variables are valid, as all questionnaire items have r-values > 0.361 at a significance level of 0.05. The results of this study show that eachfinancial literacy, perceived ease of use, perceived risk, And lifestyle has a significant positive effect onbehavior intention on Generation Z in Bandung.Gender is known to moderate the influence of each independent variable in this study onbehavior intention on Generation Z in Greater Bandung. Academic suggestions from this study are intended to enable future research to explore the indicators of each independent variable in more depth and expand the sample size. Practical suggestions for service providerse-wallet to focus on reducing risks and increasing personal security and develop strategies to build user trust inlifestyle owned by the user.  

THE INFLUENCE OF DIGITAL LITERACY, FINANCIAL LITERACY, GENDER, AND FEAR OF MISSING OUT (FOMO) ON STOCK INVESTMENT DECISIONS WITH INFORMATION DISCLOSURE AS A MEDIATING VARIABLE AMONG GENERATIONS Y AND Z IN WEST JAVA

Rina Herlina, Erna Puji Hartanti
Abstract: The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%… % by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.

THE INFLUENCE OF ACCOUNTING PRINCIPLES ON THE TENDENCY OF FINANCIAL REPORT MANIPULATION: A BEHAVIORAL THEORY PERSPECTIVE

Rita J D Atawarman, Helita Resley, Vannia F Siahaya, Anita Ipa
Abstract: Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral… avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.