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Implementasi Perbaikan Proses Spot Welding melalui Integrasi Teknologi Industri 4.0 dan Pokayoke untuk Meningkatkan Kualitas dan Stabilitas Produksi
No full textPT X faced quality challenges in its spot-welding process, resulting in a high product defect rate and reduced competitiveness. Reliance on manual processes led to inconsistencies, which impacted customer satisfaction and the company's reputation. To address this issue, researchers initiated an Industry 4.0 based transformation with a Six Sigma approach. Improvements were made by implementing servo robots to automate the spot-welding process. This step was accompanied by modifications to the jig, the use of Jundate pallets, and the adoption of Zirconium cup tips to overcome downtime due to sticking. As a result, the company succeeded in significantly reducing the DPMO from 255 to 12, increasing productivity by 16%, and generating significant annual cost savings. In addition to tangible benefits, these improvements also resulted in increased customer trust, the acquisition of new projects, and an improved corporate image.PT X menghadapi tantangan kualitas dalam proses spot welding, yang mengakibatkan tingginya tingkat defect produk dan menurunnya daya saing. Ketergantungan terhadap proses manual menimbulkan inkonsistensi, yang berdampak pada kepuasan pelanggan dan reputasi perusahaan. Untuk menjawab permasalahan ini, peneliti menginisiasi transformasi berbasis Industri 4.0 dengan pendekatan Six Sigma. Perbaikan dilakukan dengan menerapkan robot servo untuk otomatisasi proses spot welding. Langkah ini diiringi dengan modifikasi pada jig, penggunaan pallet Jundate, serta adopsi cup tip berbahan Zirkonium untuk mengatasi downtime akibat lengket. Hasilnya, perusahaan berhasil menurunkan DPMO secara signifikan dari 255 menjadi 12, meningkatkan produktivitas hingga 16%, dan menghasilkan penghematan biaya tahunan yang signifikan. Selain manfaat tangible, perbaikan ini juga berdampak pada meningkatnya kepercayaan pelanggan, perolehan proyek baru, serta peningkatan citra perusahaan
Beyond access: Islamic financial literacy and women’s empowerment
No full textPurpose – This study examines the effect of Islamic financial literacy on women’s empowerment using Islamic financial inclusion as a mediating variable. In addition, digital financial literacy was examined to capture its complementary role in expanding women’s financial participation.Methodology – Using data of 140 female who were or had been married, this group reflects household decision-making roles and provides valuable insights into women’s empowerment. The relationships among the variables were analyzed using structural equation modeling-partial least squares (SEM-PLS). Findings – The results show that both Islamic financial literacy and digital financial literacy significantly enhance Islamic financial inclusion and women’s empowerment. However, Islamic financial inclusion does not significantly mediate the relationship between literacy (Islamic and digital) and women’s empowerment. Implications – The findings emphasize the need to strengthen financial literacy programs, both digital and Islamic, as part of broader efforts to advance women's empowerment in OIC (Organization of Islamic Cooperation) member countries. Financial institutions and policymakers should integrate literacy initiatives with inclusion strategies to ensure that women fully benefit from Sharia-compliant financial services.Originality – This study provides new evidence linking Islamic financial literacy, digital financial literacy, and Islamic financial inclusion to explain women’s empowerment. This offers insights into the pathways through which literacy and inclusion interact, particularly in the context of Islamic finance
Audit dan Environmental, Social, and Governance (ESG): studi systematic literature review
No full textKinerja Environmental, Social, Governance (ESG) yang diwujudkan secara nyata dan dipertanggungjawabkan dalam sebuah pelaporan keberlanjutan yang berkualitas membutuhkan peran serta fungsi pengawasan dan penjaminan baik dari fungsi audit internal maupun auditor eksternal. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana hubungan antara audit dengan kinerja ESG. Dengan mendasarkan pada konteks studi sebelumnya, penelitian ini menunjukkan peran penting audit sebagai fungsi penjaminan hingga harapan stakeholder terhadap fungsi audit untuk meningkatkan kinerja ESG. Penelitian ini juga menunjukkan faktor-faktor lainnya yang mampu mempengaruhi hubungan ESG dan audit seperti liputan media, reputasi publik, dan kebijakan pemerintah. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan alat bantu software Publish or Perish. Dengan metode PRISMA, diperoleh sebanyak 38 artikel jurnal terpilih. Selanjutnya, pencarian literatur dilakukan pada beberapa basis data online kajian akademis yaitu Elsevier, Springer, Emerald, ScienceDirect, dan Google Scholar. Karena beberapa kriteria eksklusi yang ditetapkan, penelitian ini tidak mencakup pembahasan investasi teknologi pada audit ESG, maka penelitian selanjutnya dapat secara khusus mengkaji tema tersebut. Selain itu, para peneliti selanjutnya perlu memperbanyak studi kualitatif untuk memperdalam kajian mengenai peran dan fungsi audit dalam perannya terhadap kematangan ESG perusahaan. Maka, studi ini memberikan wawasan berharga dan pandangan yang lebih komprehensif bagi para para praktisi audit, manajer perusahaan, investor, dan akademisi mengenai pentingnya peran dan fungsi audit dalam kontribusinya terhadap peningkatan kinerja ESG dan selanjutnya berkontribusi terhadap tujuan pembangunan berkelanjutan
Pengaruh E-Commerce, akuntansi pertanggungjawaban, dan budaya organisasi terhadap kinerja UMKM industri kreatif
No full textUMKM mempunyai peran yang penting dalam mendorong pertumbuhan perekonomian Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh e-commerce, akuntansi pertanggungjawaban, dan budaya organisasi terhadap kinerja UMKM industri kreatif di Daerah Istimewa Yogyakarta dengan menggunakan teori agensi dan teori budaya organisasi sebagai landasan teori. Populasi penelitian ini adalah pelaku UMKM industri kreatif di Daerah Istimewa Yogyakarta. Sampling yang digunakan adalah purposive sampling dan menggunakan 122 sampel. Penelitian ini menggunakan metode survey dan penyebaran kuesioner dilakukan secara langsung maupun online. Data penelitian diolah menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa e-commerce, akuntansi pertanggungjawaban, dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja UMKM industri kreatif di Daerah Istimewa Yogyakarta
Model konseptual: pengaruh pemadanan NIK-NPWP dan faktor sosial terhadap kepatuhan pajak dengan moral identity sebagai variabel moderating
No full textPemadanan Nomor Induk kependudukan (NIK) menjadi Nomor Pokok wajib Pajak (NPWP) merupakan salah satu reformasi sistem perpajakan yang diatur dalam Undang-Undang Nomor 7 Tahun 2001 tentang Harmonisasi peraturan perpajakan (UU HPP). Kebijakan ini bertujuan untuk mewujudkan administrasi perpajakan yang lebih efektif, efisien, dan terintergrasi melalui sistem Single Identity Number (SIN). Meskipun demikian, keberhasilan implementasi reformasi sistem perpajakan sangat dipengaruhi oleh faktor sosial seperti sosialisasi perpajakan, pengetahuan perpajakan, kemudahan administrasi, serta kepercayaan masyarakat terhadap pemerintah. Tujuan dari paper ini aadalah mengususlkan model konseptual pengaruh pemadanan NIK-NPWP dan faktor-faktor sosial tersebut terhadap kepatuhan pajak dengan moral Identity sebagai variabel moderasi. Metode yang digunakan adalah metode penelitian konseptual, yaitu dengan menelaah, mengamati, dan menganalisis berbagai literatur serta hasil penelitian terdahulu terkait topik penelitian yang dapat memepengaruhi topik kepatuhan pajak dan moral identity
Penguatan Pembelajaran STEM melalui Gamifikasi Digital di Sanggar Bimbingan Sentul, Kuala Lumpur, Malaysia
No full textProgram pengabdian masyarakat ini dilaksanakan di Sanggar Bimbingan Sentul (SB Sentul), Kuala Lumpur, yang menampung anak-anak migran Indonesia dengan keterbatasan akses pendidikan formal. Kegiatan bertujuan untuk meningkatkan motivasi dan pemahaman siswa terhadap STEM (Science, Technology, Engineering, and Mathematics) melalui pendekatan gamifikasi digital yang mencakup level, poin, dan challenge dalam bentuk platformer game. Workshop dilaksanakan selama dua hari dengan topik Math & Science berbasis gim edukatif pada hari pertama dan Teknologi & Engineering melalui praktik pembuatan gerbang logika sederhana pada hari kedua. Metode pelaksanaan mencakup penyusunan modul interaktif, penggunaan gim edukatif Little Thinker, praktik langsung, serta evaluasi melalui pre-test dan post-test. Sebanyak 45 siswa sekolah dasar mengikuti kegiatan ini dengan antusias. Hasil menunjukkan adanya peningkatan signifikan pemahaman siswa. Rata-rata nilai pre-test sebesar 64,8 meningkat menjadi 89,16 pada post-test. Siswa terlihat lebih aktif dan berani dalam proses pembelajaran, sementara guru dan relawan memperoleh keterampilan baru dalam pemanfaatan media digital. Program ini berhasil menghadirkan pengalaman belajar yang menyenangkan sekaligus meningkatkan literasi STEM siswa. Selain itu, kegiatan ini memberikan alternatif metode pembelajaran berbasis teknologi yang relevan untuk pendidikan nonformal anak-anak migran. Ke depan, diperlukan pengembangan modul digital yang lebih komprehensif serta pelatihan intensif bagi guru untuk menjamin keberlanjutan program
Media richness as a strategy to enhance local tourism: Effects on tourist satisfaction and revisit intention
No full textTourist revisit intention is a key element of the success of the tourism industry. This study analyzes the relationship between media richness and revisit intention, with perceived enjoyment, perceived usefulness, perceived aesthetics, and satisfaction. A survey was conducted on 240 tourists at a local tourism destination themed “tourist village” using a bipolar adjective scale. Data were analyzed using structural equation modeling (SEM) with partial least square using SmartPLS 3.0. The findings indicate that media richness influenced perceived enjoyment, perceived usefulness, and perceived aesthetics. Perceived enjoyment and perceived aesthetics then influenced satisfaction. Meanwhile, perceived usefulness did not influence satisfaction. Tourist satisfaction ultimately influenced revisit intention. These findings highlight the importance of media richness in 2D visual media that can create positive tourist perceptions, increase satisfaction, and encourage repeat visits to local destinations. This study provides practical insights for tourism managers to utilize digital media by focusing on media richness, perceived enjoyment, perceived usefulness, perceived aesthetics, and satisfaction to improve destination competitiveness
Intercorporate loans and tunneling under uncertainty: Empirical evidence from Indonesia
No full textIntercorporate loans are often used in business groups, especially those with pyramidal ownership structure, which is a characteristic common among Indonesian companies. Intercorporate loans in business groups can be beneficial but also presents a number of risks on agency issues, such as in acquisition of rights of minority shareholders by tunneling. This study aimed to identify the factors influencing tunneling through intercorporate loans in public companies in Indonesia. The study was conducted on companies listed on the Indonesia Stock Exchange, excluding banks and financial institutions. A period of uncertainty was observed during the global financial crisis period of 2008. The data were analysed using logistic regression analysis. The results are as follows: A pyramidal ownership structure, family ultimate controller, and foreign ultimate controller had positive influence on intercorporate loans tunneling
The power of credibility: How influencer credibility impacts impulsive buying in live-streaming commerce
No full textLive-streaming commerce has grown increasingly popular in the last few years. It allows influencers to show and explain products in real-time while viewers can make purchases instantly. This study decisively examines the impact of people’s trust in influencers on their propensity to make impulse purchases. The researchers collected the information through an online questionnaire from 297 participants, who were selected using convenience sampling based on their availability and ease of access. The responses were then analyzed using the PLS-SEM method. The findings indicate that trust in influencers significantly influences consumers’ emotional reactions and impulsive purchasing decisions. Those who have doubts are reluctant to make purchases; those who think the influencer is trustworthy make rapid purchase decisions. A barrier, uncertainty leaves consumers to consider their options. This outcome underlines the need of companies and influencers to lower uncertainty during live-streaming events. They can fulfill this by providing honest, open information, proving the quality of the good, and quickly answering questions. By doing this, one promotes confidence and faster purchase decisions. According to this study, influencing impulse buying mostly depends on trust and clarity. Hence, organizations could boost their live-stream marketing campaigns and increase sales by utilizing these elements
Assessing the impact of service tariff system implementation on financial efficiency and institutional performance
No full textBackground: As a State University with Legal Entity (Perguruan Tinggi Negeri Badan Hukum – PTN-BH), Universitas Negeri Semarang (UNNES) is required to strengthen financial independence and institutional accountability through transparent and performance-based financial management. One strategic instrument to achieve this goal is the implementation of a service tariff system that aligns service quality with actual operational costs. However, the effectiveness of such a system in improving financial management and institutional performance remains empirically underexplored.
Purpose: This study aims to analyze the influence of the implementation of the service tariff system on budget management quality, Revenue Generating Activities (RGA) target achievement, and institutional performance at UNNES as a PTN-BH institution.
Methodology: A quantitative approach was employed using primary data collected from 15 respondents, including financial officers, service unit managers, lecturers, and administrative staff. Structural Equation Modeling – Partial Least Squares (SEM-PLS) was employed to investigate the relationships among the variables.
Results: The results show that the implementation of the service tariff system has a positive and significant effect on budget management quality, RGA target achievement, and institutional performance. These findings indicate that transparent and cost-based tariff mechanisms enhance financial discipline, optimize revenue generation through RGA activities, and strengthen institutional performance. The results also align with Public Value Theory and Stewardship Theory, demonstrating that accountable and cost-reflective tariff policies reinforce managerial responsibility and support the creation of public value