Proceeding of Research and Civil Society Desemination

Developing a Lean Engineering-Oriented Technopreneurship Framework for Improving Digital SME Competitiveness

Januar Kulsaputro — 2026-01-19

Abstract: This study aims to develop a Lean Engineering-Oriented Technopreneurship Framework to enhance the competitiveness of digital small and medium-sized enterprises (SMEs) in Indonesia. Using a mixed-method approach combining quantitative SEM-PLS analysis and Delphi expert validation, data were collected from 250 SMEs across five provinces. The results show that Lean Engineering Implementation (LEI) significantly influences Technopreneurial Capability (TEC) (β = 0.62, p < 0.001) and SME Competitiveness (SMEC) (β = 0.47, p < 0.01), while TEC also mediates the relationship between LEI and SMEC (β = 0.55, p < 0.001). Empirically, framework implementation improved process efficiency by 22%, reduced defect rates by 18%, and increased customer satisfaction by 15%. The study contributes to bridging industrial engineering and entrepreneurship literature by integrating lean principles with innovation-oriented digital practices. Furthermore, the proposed framework demonstrates strong construct validity (CR > 0.85; AVE > 0.60), ensuring robustness and practical applicability. The study recommends incorporating sustainability, resilience, and AI-driven process optimization in future research to extend the model’s relevance across industries and regions, promoting continuous innovation and competitiveness in the digital era.

Keywords:

Lean Engineering, Technopreneurship, SME Competitiveness, Digital Transformation, Innovation Framework.

Development of Point of Sale (POS) Applications using the INOBEL method

Agunawan Agunawan — 2025-12-01

This research aims to develop a Point of Sale (POS) application using the INOBEL (Integrative Outcome-Based Education for Learning Outcomes) Model development method at Na Store Makassar to improve operational efficiency and retail data accuracy. The INOBEL model is adapted as an outcome-based innovation approach with the integration of Supply Chain Management (SCM) and Customer Relationship Management (CRM) modules. Development is carried out through five stages: exploration, design, expert validation, implementation, and evaluation. The validation results showed an 86% feasibility rate, with a 40% increase in transaction efficiency, an 80% reduction in stock recording errors, and a 50% increase in user satisfaction. The system also makes it easier to report financial in real-time and improve customer service. In conclusion, the application of the INOBEL Model is effective in developing outcome-based POS applications for MSMEs. Although limited to a single location and a short time, the results show the potential for further adoption and development with e-payment features and AI-based analytics.

Study on the Influence of Investment on Economic Growth in Konawe Islands Regency

Muhammad Nur — 2025-12-01

This research aims to analyze the role of investment in economic growth in Konawe Islands Regency. Economic development is a continuous process to improve public welfare through the growth of Gross Regional Domestic Product (GRDP). According to data from the Central Statistics Agency (BPS), the Gross Fixed Capital Formation (GFCF) of Konawe Islands Regency for the period 2017–2021 averaged only 32.85 percent, lower than household consumption expenditure of 53.09 percent. This research uses descriptive and quantitative approaches to describe the allocation of investment activities, the rate of economic growth, the influence of investment on economic growth, and the potential utilization of natural resources in regional development. The results of the research show that the allocation of investment activities in Konawe Islands Regency tends to increase with the economic progress of the region. The region's economic growth fluctuates from year to year with the contribution of different economic sectors. Investment has proven to have a positive and significant effect on economic growth, where government capital expenditure through GFCF directly encourages an increase in real GRDP. However, the potential of the region's natural resources has not been optimally utilized, so it is necessary to increase the allocation of more directed investment to accelerate economic growth and regional independence

The Examining The Influence Of Fiscal Decentralization Components On Capital Expenditure: Evidence From Kendari City

Nita Hasnita — 2025-12-01

This study aims to examine the effects of Local Own-Source Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on capital expenditure (CE) in the Government of Kendari City. The research adopts a quantitative approach using secondary data obtained from the Kendari City Budget Realization Reports for the first to fourth quarters of 2013–2020. The data were analyzed using multiple linear regression with EViews statistical software to assess both the simultaneous and partial effects of the independent variables on capital expenditure. The results reveal that, collectively, PAD, DAU, and DAK have no significant effect on capital expenditure. However, the partial analysis shows that DAU and DAK have significant positive effects, while PAD has no significant impact. These findings indicate that the capital expenditure of the Kendari City Government remains heavily dependent on intergovernmental transfer funds rather than locally generated revenues. This suggests the need to enhance local fiscal capacity through more effective revenue mobilization strategies to strengthen regional financial independence.

Transforming Civil Servant Performance Through Accounting Information Systems and Competency Development: A Case Study at Bantimurung District Office

Putri Aulia Safitri — 2025-12-01

This study aims to analyze the implementation of accounting information systems and competency development as strategic factors in improving the performance of civil servants (ASN) at the Bantimurung District Office. A qualitative descriptive approach with a case study strategy was employed, involving interviews, direct observation, and documentation. The findings indicate that the accounting information system enhanced administrative efficiency, financial reporting accuracy, and transparency. Meanwhile, competency development through technical training and mentoring increased the readiness of civil servants to utilize digital systems effectively. The synergy between system implementation and employee competence was found to be crucial for sustainable performance transformation. These results underline the importance of employee engagement and technological acceptance as prerequisites for successful digital innovation in local bureaucracies

Analysis Of The Impact Of Mining Sector Companies’ CSR Programs On Community Welfare Levels In South Konawe Regency

Abdul Syaban — 2025-12-23

This study aims to analyze the influence of Corporate Social Responsibility (CSR) programs of mining companies on the level of community welfare in South Konawe Regency. The research method used is a mixed method (a combination of quantitative and qualitative) with a sequential explanatory design, namely the collection and analysis of quantitative data is carried out first, then continued with qualitative data to strengthen the research results. Data analysis was performed using simple linear regression using SPSS 26. The results showed that the CSR. variable has a positive but insignificant effect on community welfare, with a regression coefficient value of 0.131 and a significance of 0.192 (> 0.05). This indicates that the CSR program implemented by mining companies in South Konawe Regency has not had a significant impact on improving community welfare. The lack of transparency and community involvement are factors that hinder the effectiveness of the program. This research is expected to provide input for local governments and companies in improving the implementation of CSR that is more oriented towards sustainable development.

The Role Of Innovation In Mediating Entrepreneurship Learning And Motivation Towards Entrepreneurial Interest (Case Study Of Students Of The Nobel Indonesia Institute Of Technology And Business)

Nur Ainun Alwi — 2025-11-29

This research is a quantitative research with a sampling technique using a survey method. Data was obtained by distributing questionnaires using a Likert scale. This research aims to determine the Role of Innovation in Mediating Entrepreneurship Learning and Motivation towards Entrepreneurial Interest (Case Study on Students of the Nobel Institute of Technology and Business Indonesia). The population used in this study was 100 students from the Nobel Institute of Technology and Business Indonesia. A sample size of less than 50 cannot be factor analyzed; a sample size of 100 or more is required. The data analysis method used was Partial Least Squares using the Smart PLS application.

The Effect Of Digital Marketing, Service Quality And Customer Satisfaction On Customer Loyalty At PT. Arrafsyah Safari Haramain Tour & Travel

Ardiansyah Ardiansyah — 2025-11-29

This research aims to determine (a) The influence of digital marketing, service quality and customer satisfaction, partially on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel (b) The influence of digital marketing, service quality and customer satisfaction, simultaneously on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel (c) the most dominant variable among the influences of digital marketing, service quality and customer satisfaction, on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel.

The sample in this research was the congregation at PT. Arrafsyah Safari Haramain Tour & Travel as many as 100, research using multiple linear regression analysis methods with data collection using a questionnaire with a Likert scale. The research results show that (a) digital marketing, service quality and customer satisfaction, partially have a positive and significant effect on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel (b) digital marketing, service quality and customer satisfaction, simultaneously have a positive and significant effect on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel (c) the variable that has the most dominant influence on customer loyalty at PT. Arrafsyah Safari Haramain Tour & Travel.

The Influence Of Brand Image, Promotions And Prices On Housing Purchase Decisions At Amalia Plains House Gowa

Iyan Pratama Putra — 2025-11-29

This research aims to determine (a) The influence of brand image, promotion and price, partially on housing purchase decisions at Amalia Plains House Gowa (b) The influence of brand image, promotion and price, simultaneously on housing purchase decisions at Amalia Plains House Gowa (c ) the most dominant variable among the influences of brand image, promotion and price on housing purchase decisions at Amalia Plains House Gowa. The sample in this research was all consumers at Amalia Hills Gowa Housing, namely 85, the research used multiple linear regression analysis methods with data collection using a questionnaire with a Likert scale. The results of the research show that (a) brand image, promotion and price, partially influence the decision to purchase housing at Amalia Plains House Gowa (b) brand image, promotion and price, simultaneously have a positive and significant influence on the decision to purchase housing at Amalia Plains House Gowa (c) The variable that has the most dominant influence on housing purchase decisions at Amalia Plains House Gowa is price.

The Effect Of Service Quality, Trust And Crm On Umrah Pilgrims' Loyalty In PT Atta Almukarramah Umroh & Haji Tourism I

Said Said — 2025-11-29

This research aims to determine (a) The influence of service quality, trust and CRM, partially on the loyalty of Umrah pilgrims to PT Atta Almukarramah Wisata Umrah & Hajj (b) The influence of service quality, trust and CRM, simultaneously on the loyalty of Umrah pilgrims to PT Atta Almukarramah Umrah & Hajj Tourism (c) the most dominant variable among the influences of service quality, trust and CRM, on customer loyalty at PT Atta Almukarramah Umrah & Hajj Tourism. The sample in this research was 85 pilgrims at PT Atta Almukarramah Wisata Umrah & Hajj. The research used multiple linear regression analysis methods with data collection using a questionnaire with a Likert scale. The results of the research show that (a) The influence of service quality, trust and CRM, partially has a positive and significant effect on the loyalty of Umrah pilgrims at PT Atta Almukarramah Wisata Umrah & Hajj (b) The influence of service quality, trust and CRM, simultaneously has a positive and significant effect towards the loyalty of Umrah pilgrims at PT Atta Almukarramah Wisata Umrah & Hajj (c) the variable that has the most dominant influence on the loyalty of pilgrims at PT Atta Almukarramah Umrah Tourism is quality service.

The Effect Of Emotional Intelligence And Work Loyalty On Employee Performance Through Work Life Balance At Class I Corrective Center In Makassar

Andi Sri Wahyuni — 2025-11-29

This study aims to analyze the influence of emotional intelligence and work loyalty on employee performance with work life balance as a mediating variable in the Class 1 Correctional Center (BAPAS). The background of this research is based on the importance of psychological aspects and work-life balance in supporting the optimal performance of employees, especially in a stressful work environment such as BAPAS. This study uses a quantitative approach with the Partial Least Square (PLS) analysis method. The research sample amounted to 90 respondents who were active employees of BAPAS Class I Makassar. The results of the study show that emotional intelligence and work loyalty have a positive and significant effect on employee performance. In addition, work-life balance has been shown to be a significant mediating variable in strengthening the influence of emotional intelligence and work loyalty on performance. These findings confirm that efforts to improve employee performance do not only depend on technical skills, but also on emotional management, loyalty, and work-life balance. This research provides practical implications for BAPAS management in designing a more holistic and sustainable human resource development strategy.

The Influence Of Financial Literacy And E-Money Usage On The Financial Performance Of Culinary Msmes In Tamalate District, Makassar City

Nur Qalbi — 2025-11-29

This study aims to analyze the effect of financial literacy and the use of e-money on the financial performance of culinary MSMEs in Tamalate District, Makassar City. MSMEs play a crucial role in Indonesia's economy but often face challenges in financial management and the adoption of digital technologies. This quantitative research employs a causal design involving 92 culinary MSMEs selected through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression, including instrument tests and classical assumption tests. The findings reveal that both financial literacy and e-money usage significantly and positively impact MSME financial performance. Financial literacy enhances business owners' financial decision-making and recordkeeping capabilities, while e-money improves transaction efficiency and cash flow circulation. These results reinforce the applicability of the Technology Acceptance Model in informal sector settings and emphasize the importance of integrating financial knowledge with digital innovation. The study contributes to both theoretical frameworks and practical strategies for empowering local MSMEs through digital and financial literacy development.

The Influence Of Waste Utilization Effectiveness And Saving Cost Program On The Perception Of Financial Performance Through Budget Efficiency As An Intervening Variable At PT Sinergi Nusantara Unit Gula Takalar

Poerwanti Syam — 2025-12-02

This study is a quantitative research that aims to analyze the influence of Waste Utilization Effectiveness and the Saving Cost Program on the Perception of Financial Performance, both directly and indirectly through Budget Efficiency as an intervening variable. Data were collected using a Likert scale questionnaire (1–5), distributed via Google Forms. The results of the study indicate that: (1) Waste Utilization Effectiveness significantly affects Budget Efficiency; (2) The Saving Cost Program significantly affects Budget Efficiency; (3) Waste Utilization Effectiveness has no direct effect on Financial Performance Perception; (4) The Saving Cost Program has no direct effect on Financial Performance Perception; (5) Budget Efficiency significantly affects Financial Performance Perception; (6) Waste Utilization Effectiveness indirectly affects Financial Performance Perception through Budget Efficiency; (7) The Saving Cost Program indirectly affects Financial Performance Perception through Budget Efficiency.

The Effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in the Morowali Regency Government During 2016–2024

Ahmad Ahmad — 2025-12-06

This study examines the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on capital expenditure in the Morowali Regency Government from 2016 to 2024. Using a quantitative approach with multiple linear regression analysis, the research employs secondary time series data obtained from the Ministry of Finance of the Republic of Indonesia and the Morowali Regional Government. The findings indicate that PAD, DAU, and DAK each have a positive and significant impact on capital expenditure. The F-test result of 46.242 (greater than F-table 2.69) and an Adjusted R² value of 0.559 demonstrate that 55.9% of the variation in capital expenditure can be explained by the three independent variables. PAD exerts the strongest influence, implying that higher local revenue capacity enhances regional investment in infrastructure. The study concludes that optimizing local revenue sources and managing fiscal transfers effectively are essential to improving regional financial independence and sustainable development. Future research should include additional factors such as economic growth and governance transparency to provide a broader understanding of regional fiscal performance.

The Influence of Planning Quality, Effectiveness of Internal Control Systems, and Budget Availability on the Achievement of Regional Development Targets at BAPPEDA Makassar

Laode Muhammad Nuralam S — 2025-12-06

This study aims to analyze the influence of planning quality, the effectiveness of internal control systems, and budget availability on the achievement of regional development targets at BAPPEDA Makassar City. The analysis was conducted both partially and simultaneously to determine the extent to which each of these variables contributes to the achievement of development goals. In addition, the study seeks to identify the most dominant factor influencing the success of development target realization. This research is a quantitative study using an associative approach. The population consists of all employees of BAPPEDA Makassar, with a total of 67 respondents determined using the saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that: (1) Planning Quality, Effectiveness of Internal Control Systems, and Budget Availability partially have a positive and significant effect on the Achievement of Regional DevelopmentTargets; (2) Simultaneously, these three variables also have a positive and significant effect; (3) The most dominant variable influencing the Achievementof Regional Development Targets is Planning Quality (X1).

The Influence Of Employee Expenditure, Capital Expenditure, And Population On The Increase Of Regional Original Revenue (Pad) In Takalar Regency

Ratnasari Dewi — 2025-12-02

This study aims to analyze the effect of Employee Expenditure, Capital Expenditure, and Population on Regional Original Revenue (PAD) in Takalar Regency. The background of this research is based on the importance of the role of regional finance and demographic factors in improving regional fiscal capacity sustainably. The research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data from financial reports and statistical data of Takalar Regency for three years. Classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were performed to validate the model. The regression results show that simultaneously, Employee Expenditure, Capital Expenditure, and Population significantly affect PAD (p-value 0.000). Partially, Capital Expenditure and Population have a positive and significant effect on PAD, while Employee Expenditure does not. The most dominant variable affecting PAD is Capital Expenditure (Beta = 0.881). The study suggests that the local government should prioritize productive capital spending and utilize population potential as a basis for increasing PAD through economic empowerment and expansion of the local tax base.

The Influence Of Service Accessibility, Service Innovation, And Service Quality On Public Satisfaction At The Tamalate District Office, Makassar City

Mohammad Renal — 2025-12-02

This study aims to analyze the effect of service accessibility, service innovation, and service quality on public satisfaction at the Tamalate District Office in Makassar City. Public organizations play a vital role in providing effective governance and services to citizens. However, challenges such as delays, limited innovation, and inconsistent quality often affect service performance. The study employs an explanatory quantitative approach with a sample of 100 respondents selected using purposive sampling. Data were collected using a structured questionnaire and analyzed through multiple linear regression. The results show that service accessibility, service innovation, and service quality each have a positive and significant influence on public satisfaction, with service quality being the most dominant factor. The findings highlight the importance of enhancing service quality, adopting digital innovation, and improving accessibility to strengthen public trust and satisfaction.

The Influence Of Service Quality, Product Quality & Trust On Customer Satisfaction At PDAM Tirta Manakkara Mamuju West Sulawesi

Ika Triaprianti — 2025-12-05

This study aims to analyze the influence of service quality, product quality, and trust on customer satisfaction at PDAM Tirta Manakarra Mamuju. The method used was a quantitative approach with a survey, involving 99 customer respondents selected using the Slovin sampling technique. Data was collected through a Likert scale questionnaire that had been tested for validity and reliability, then analyzed using multiple linear regression with the help of SPSS version 24. The results of the partial t test showed that service quality (t = 2.164, p = 0.033), product quality (t = 5.333, p = 0.000), and trust (t = 4.674, p = 0.000) had a positive and significant effect on customer satisfaction. The simultaneous F test showed that the three variables together had a significant effect on customer satisfaction (F = 179.454, p = 0.000). The determination coefficient (Adjusted R²) of 0.845 indicates that 84.5% of the variation in customer satisfaction can be explained by the variables of service quality, product quality, and trust and the remaining 15.5 are explained by other variables outside of this study.

The Influence Of Recruitment, Training And Placement On Teacher Performance At Al Bayan Foundation Hidayatullah Makassar

Nasrullah Nasrullah — 2025-12-05

This study aims to analyze: The Effect of Recruitment on Teacher Performance at Al Bayan Hidayatullah Foundation Makassar, The Effect of Training on Teacher Performance at Al Bayan Hidayatullah Foundation Makassar, The Effect of Placement on Teacher Performance at Al Bayan Hidayatullah Foundation Makassar. This study uses a quantitative method. The study was conducted at Al Bayan Hidayatullah Foundation Makassar. This study distributed questionnaires to 56 respondents. The method used is a quantitative method by testing the hypothesis, namely Validity Test, Reliability Test, Classical Assumption Test, Multiple Regression Analysis, T Test, F Test, and Determination Coefficient. The results of the study indicate that recruitment has a positive and significant effect on teacher performance at Al Bayan Hidayatullah Foundation Makassar. In the second variable, training has a positive and significant effect on teacher performance at the Al Bayan Hidayatullah Foundation, Makassar. The third variable, placement, has a positive and significant effect on teachers at the Al Bayan Hidayatullah Foundation, Makassar. In the simultaneous test, the Recruitment, Training and Placement variables have a positive and significant effect on teacher performance at the Al Bayan Hidayatullah Foundation, Makassar, while the Determination test has a contribution to teacher performance of 61.3%, while the rest is influenced by other variables not included in the study.

Teacher Working Group Participation On Teacher Professionalism

Sulaeman Sulaeman — 2025-12-05

This study aims to determine the effect of supervision, education and training, and participation in working groups on the professionalism of public junior high school teachers in Lanrisang District, Pinrang Regency, both partially and simultaneously. This study uses a quantitative approach with multiple linear regression analysis methods. The research sample was 76 teachers selected from public junior high schools in Lanrisang District. The research instrument was tested using validity and reliability tests, as well as classical assumption analysis. The results showed that supervision, education and training, and participation in teachers' working groups partially and simultaneously had a positive and significant effect on teacher professionalism. The findings reinforce the importance of the role of school principals, training institutions, and teacher professional communities in improving the quality of teachers as professional educators.

The Effect Of Motivation, Work Environment, And Family Support System On Employee Performance At The Social Services Of Gowa District

Hijriah Y — 2025-12-05

This study aims to analyze (1) The partial influence of motivation variables, work environment, and family support system on employee performance at the Gowa Regency Social Service. (2) The simultaneous influence of motivation variables, work environment, and family support system on employee performance at the Gowa Regency Social Service. (3) The most dominant variables on employee performance at the Gowa Regency Social Service. The data collection technique used a questionnaire with a population of 72 employees. The number of samples was 72 respondents using the Saturated Sample technique (the entire population). The analysis method used multiple linear regression analysis. The research results show that (1) the work environment and family support system variables have a partial influence on employee performance, while the motivation variable does not have a partial influence on employee performance at the Gowa Regency Social Service (2) Simultaneously, the variables of motivation, work environment, and family support system influence employee performance at the Gowa Regency Social Service. (3) The most dominant variable influencing employee performance is the family support system variable.

Assessing the Profitability of Islamic Commercial Banks in Indonesia Through the Islamicity Show Index

Asbi Amin — 2025-12-19

Islamicity Show Index as a quantify in evaluating the show of Islamic banking. The Islamicity Show Index in this study includes looking at the Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) ratios.. Therefore, this study to evaluate the impact of Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) on Profitability. This type of research is a quantitative research. This research is based on the financial reports of all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for 2014-2023, totaling 14 BUS. Sampling in this research used purposive sampling so that a total sample of 5 Islamic banks for the 2014-2023 period, the total sample is 50 financial statements of Islamic banks.The results of the study found thatProfit Sharing Ratio (PSR) has a negative effect on profitability, while the Equitable Distribution Ratio (EDR) and Islamic Income Ratio (IsIR) have no effect on profitability.

Analysis of Company Performance Using the Balanced Scorecard Approach in Indonesian art production

Nasrullah Saeyni — 2025-12-29

This research aims to: (1) To determine the performance of CV. Art Production Indonesia using the Balanced Scorecard approach (2) This research is descriptive research with a quantitative and qualitative approach using calculations through the balanced scorecard concept for each Key performance indicators in the four business perspectives of the balanced scorecard by comparing targets and their achievements to produce the final balanced scorecard value achieved by the company. The results of this study show: (1) The achievement of the balanced scorecard in 2025 is 3,195. This value indicates that the target achievement achieved by the company is slightly higher than the target that has been set. (2) Key Performance Indicator (KPI) determined by CV. Art Production Indonesia is (a) Financial perspective which consists of Profitability index, Return on Capital Employed, Return on Investment, Current Ratio reaching a cumulative balanced Scorecard score of 1.475 (b) Customer Perspective which is implemented by analyzing customer satisfaction Customers consisting of physical evidence, reliability, responsiveness, assurance and concern achieved a cumulative BSC score of 0.75 (c) Process Perspective Business internal which consists of the innovation ratio and the compliance level ratio achieves a cumulative BSC score of 0.85 (c) Growth and learning perspective which consists of employee satisfaction, the number of employees who attend education and training, education and training costs, implementation time.

Time Series Modeling for Unemployment Prediction in Indonesia Using ARIMA (Autoregressive Integrated Moving Average) Approach

Wahyuddin S — 2025-12-29

This study aims to develop an effective time series model for predicting the unemployment rate in Indonesia using the ARIMA (Autoregressive Integrated Moving Average) approach. The analysis was conducted using historical unemployment data from February 2010 to February 2020. After evaluating various ARIMA model configurations, the study identified the ARIMA (2,0,2) as the best-performing model. This model demonstrated superior forecasting accuracy, with an RMSE of 0.1629445, MAE of 0.1376129, and MAPE of 2.317308, along with a high R-squared value. The results of the ARIMA (2,0,2) model forecast for February 2021 indicate an unemployment rate of 5.070741, with a lower bound of 4.59359 and an upper bound of 5.547891. These findings provide valuable insights for policymakers and labor market stakeholders in Indonesia, enabling them to make informed decisions and implement targeted strategies to address unemployment challenges more effectively. The successful application of the ARIMA approach in this study highlights its potential as a robust and reliable tool for unemployment forecasting in the Indonesian context, contributing to the existing literature on time series modeling for labor market analysis.

A Design Thinking–Based Digital Marketing Model and Production Facility Optimization for Gula Aren Processing

Raden Wirawan — 2025-12-29

The development of Village-Owned Enterprises (BUMDes) plays a crucial role in enhancing the value-added of local commodities, including palm sugar (gula aren), which is a leading potential product in Tassese Village. However, several constraints hinder its competitiveness, namely traditional production processes, inconsistent product quality, and the absence of a digital marketing platform, which makes product information difficult to access. This study aims to design a digital marketing model and optimize production facility design using the Design Thinking approach at BUMDes Mangngallebaji. The research employs a qualitative method with descriptive analysis, following four stages: Empathize, Ideate, Prototype, and Test. Data were collected through observation, interviews, documentation, and pre-test and post-test assessments using a 20-item questionnaire. The results indicate a significant improvement in the artisans' understanding and skills, with the average score increasing from 2.76 to 4.41, a rise of 59.8%. Product innovations such as coin-shaped sugar, liquid sugar, and granulated sugar (gula semut) were successfully developed through hygienic production technology, along with optimized production facility designs, packaging designs, and marketing website designs. The study concludes that Design Thinking is an effective model for holistic innovation in BUMDes business development, particularly in enhancing production facilities and digital marketing

The Role of Good Corporate Governance in Mediating the Influence of Owner Factors and SME Characteristics on Accounting Information

Suriyadi Nur — 2026-02-02

One of the reasons small and medium enterprises (SMEs) in developing countries often experience failure is their limited use of accounting information. SMEs can benefit from implementing the principles and best practices of good corporate governance (GCG), which are expected to enhance managerial accountability and improve decision-making processes. This study to examine how owner education, business duration, and business scale influence the use of accounting information, with good corporate governance serving as a mediating variable among SMEs in Makassar City. Total of 111 SME owners were selected as respondents using a simple random sampling method. Data were collected through structured questionnaires distributed directly to respondents and analyzed using path analysis with AMOS 26 software. The results indicate that owner education and business duration have a positive and significant effect on good corporate governance, while business scale has a negative but significant effect. Furthermore, good corporate governance mediates the relationship between owner education, business duration, and business scale toward the use of accounting information. These findings emphasize the importance of implementing good corporate governance improve the effective utilization of accounting information and support sustainable business performance among SMEs in developing economies.