The purpose of this study is to analyze and find out the influence of the Tudang Sipulung, public accountability and transparency on budget performance in the Regional Government of Parepare. Respondents in this study were 102 employees of the Regional Government of Parepare. The analytical model used to determine the effect between variables is a structural model with the Partial Least Square (PLS) approach. The results show that Tudang Sipulung had no significant effect on Budget Performance, Public Accountability had a significant effect on Budget Performance, and Transparency had no significant effect on the Budget Performance. This means that the implementation of the Tudang Sipulung and transparency has not been optimal in seeing the performance of the budget, in contrast to public accountability which is considered quite good. To improve the performance of the budget, it is good for the regional government to be open starting from the planning process to reporting, creating good management and open to all information.

This study aims to examine the effect of entrepreneurial strategy on organizational performance, the effect of social capital on organizational performance with sustainable supply chain management as a mediating variable. Sustainable supply chain management has an important influence on organizational measurement in various industries. It is used in considering environmental impacts and supplier responsibilities. The population in the current study were 390 logistics managers of companies in the manufacturing industry in Indonesia. The sample in this study was taken by purposive sampling, namely the sampling method based on certain criteria and considerations. In this study, hypothesis testing used the Partial Least Square (PLS) analysis technique with the SmartPLS 3.0 application. The data collection technique used is an online survey. The survey was carried out by distributing online questionnaires designed using the 1 to 7 Likert method to managers in the logistics section of the manufacturing industry. The stages of data analysis were to test convergent validity, discriminant validity test, goodness fit model test to meet the R-square value and test the hypothesis. The results show that entrepreneurial strategy and social capital had an influence on organizational performance and sustainable supply chain management. In addition, sustainable supply chain management mediates between organizational performance and entrepreneurial strategy, while social capital sustainable supply chain management does not mediate the organizational performance variables.

The increasing variety of types of food circulating in Bekasi, has both positive and negative impacts at the same time. The positive impact is the increasing variety of food choices owned by Bekasi residents. In addition, the negative impact is that there is often no guarantee of halalness for the foods offered, both in terms of raw materials, processes and presentations. This study aims to determine the effect of internal control of raw materials and production planning on the smooth process of SMEs, especially based on halal food in Bekasi. The study involved 49 SME entrepreneurs in Bekasi and processed data using the multivariate statistical method and path analysis. The results show that in very specific cases, namely halal food products, internal control and production process planning had a positive influence on the smoothness of the production process and business competitiveness.

The power-law memory effect is taken into consideration in a generalisation of the economic model of natural growth. The memory effect refers to a process's reliance on its current state and its history of previous changes. However, the study that focuses on natural growth in economics considering the memory effect with fractional order-linear differential equation model is still limited. The current investigation seeks to solve the natural growth with memory effect in the economics model and decide the best model using fractional differential equation (FDE), namely Adomian Decomposition and Variational Iteration Methods. Also, this study assumes the level of consumer loss memory during a certain time interval denoted by a parameter (α). This study showed the model of loss memory effect with 0 < α ≤ 1 given a slowdown in output growth compared to a model without memory effect. Besides that, this study also found that output Y(t) is growing faster with the Variational Iteration method compared to the Adomian decomposition method. Also, using graphical simulation, this study found the output Y(t) is closer to the exact solution with α=0.4 and α=0.9. In conclusion, this study successfully solved natural growth with memory effect in economics and decided the best model between FDE, namely Adomian decomposition and Variational iterative methods using numerical analysis.

The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

The Indonesian Navy is the spearhead in maintaining maritime security in Indonesian waters. In carrying out its main tasks, the Indonesian Navy has components of an Integrated Fleet Weapon System in which there are elements of Ships and Naval Bases. To ensure the effectiveness of carrying out operations by ship elements, ship operations are supported by the Naval Base as the organizer of the support function. Naval Base's carrying capacity consists of 5 (five) support functions, including: (1) support for anchoring facilities; (2) support for supply facilities; (3) support for maintenance and repair facilities; (4) support facility maintenance personnel; and (5) support for base development facilities. Naval Base does not yet have its dock to support anchoring facilities for ship operations. In addition to cooperation in the use of the Naval Base anchorage facility, there is also cooperation in port security, both in terms of land and port water aspects. As the number of ship visits at Naval Base Harbor increases, the dock utility increases. The increase in dock utility resulted in a decrease in port services which also resulted in a decrease in the Naval Base Carrying Capacity. To improve port services, Pelindo III implements the port development program contained in the Naval Base Port Master Plan in Permen KP number 792 of 2017. In this study, an analysis of the impact of the Naval Base Port development policy on the carrying capacity of the Naval Base was carried out. The data analysis uses System Dynamics modeling with a simulation period of 30 years in 3 development scenarios, namely short-term scenarios, medium-term scenarios, and long-term scenarios. From the simulation results, it is found that the construction of the Naval Base port affects the Naval Base Carrying Capacity with an average increase of 1.8% in each policy scenario. The increase in Naval Base Carrying Capacity has an effect on increasing Ship Operations by an average of 1.8% and also increasing the Security of Naval Base Harbor by an average of 0.14%. The results of the analysis of this study can be used as consideration for policymaking by the Navy.

Reinforced concrete wall critical zones are the responsive areas of dissipated earthquake loads. They are formed in the connection of the wall panels and the fixed restraints. The longitudinal and transversal steel reinforcements with certain spacing are designed according to the required nominal strength at the connections. Under certain conditions, the reinforcement distance becomes very tight, making working on castings using normal concrete difficult. This condition also occurs in boundary elements consisting of longitudinal and transversal reinforcements in tight spaces. A concrete material that flows easily and solidifies itself is required to avoid segregation. One type of this material is Self-Compacting Concrete (SCC). The SCC performance as a wall panel material that withstands gravity and cyclic lateral loads still require further research. This study aimed to analyze the hysteretic performance of reinforced SCC wall panels with variations of shear reinforcement in resisting cyclic lateral loads. The analysis used software based on numerical analysis. The drift ratios, hysteretic curves, stress patterns, ductility, and stiffness of the wall panels were analyzed. The SCC wall panel with ordinary shear reinforcement resisted lateral positive and negative loads of 152.32 kN and 143.09 kN, respectively. In comparison, the wall panel with boundary elements and tighter shear reinforcements could withstand the positive and negative lateral loads of 187.62 kN and 145.98 kN, respectively. The SCC wall panel reached the best ductility of 21.38 with ordinary shear reinforcement because the yield occurred faster than in other wall panels. The results showed that the boundary elements and shear reinforcements of reinforced SCC wall panels affected the performance in resisting cyclic lateral loads.

The purpose of this study is to analyze the effects of entrepreneurial competence and competitiveness as mediating variable on the business success of apparel small- and medium-sized enterprises (SMEs) in Greater Bandung (five cities/regencies). To collect data, some questionnaires were used. Out of the 128 companies in the apparel SMEs population, 96 were selected as representative sample. The Partial Least Square Structural Equation Modeling (PLS-SEM) was used to test the hypotheses. The research outcomes revealed that entrepreneurial competence affected competitiveness, entrepreneurial competence affected business success directly and indirectly through competitiveness, and competitiveness affected business success. The managerial implication of this study is also discussed.

Medium and large industries are vital businesses that have an important role in economic development and growth in Indonesia, with abundant job opportunities available in these industrial sectors. This study aims to examine the effect of supplier integration, internal integration, and relationship management to customer relationships on operational performance and business performance, and the role of operational performance variables as a mediation. The data taken were 210 respondents involved in various industries in Central Java, Indonesia and then analyzed and processed using IBM SPSS Statistic software version 24 and Smart PLS 3.0 (Smart Partial Least Square). The sampling technique used in this study was purposive sampling. Data obtained directly from respondents who met the characteristics of the population determined by distributing questionnaires. Based on the test analysis results, it was found that the supplier integration, internal integration, and relationship management to customer variables had a significant positive relationship on operational performance and business performance. It was also observed that operational performance mediated the effect of supplier integration, internal integration, and relationship management to customer on business performance.

The speed of progress in information technology has evolved continuously and has changed the way entrepreneurship is carried out in running its business. The rapidity of internet users also influences economic development indicated by the shifting of the idea of buying and selling transactions which previously emphasized face to face, now it is more comfortable and done without face to face or known online. This study aims to provide an overview and examine the use of social commerce, the uniqueness of resource capabilities and competitive advantage in influencing the business performance of MSMEs in Jambi Province. The study also explores the competitive advantage of mediating social commerce and the uniqueness of resource capacity to the business performance of MSMEs in Jambi Province. This research was conducted in three districts in the Jambi Province, namely Jambi city, Tanjung Jabung Barat district, and Sungaipenuh city. The research method used is quantitative research and verification with Smart PLS application version 3.0. The unit of analysis of this study is MSMEs with an observation unit that is the manager of MSMEs businesses in the three locations of research objects. The number of respondents used was 150 selected MSMEs business units from two cities and one district, namely Jambi city, Sungai Penuh city, and Tanjung Jabung Barat District, representing Jambi Province. The results show that social commerce had a significant influence on competitive advantage. Still, on the other hand, it shows that the uniqueness of resource capabilities did not have any substantial impact on competitive advantage. Social commerce did not have any significant effect on the business performance of MSMEs in Jambi Province, as well as the uniqueness of resource capabilities, apparently not significantly influenced the business performance of MSMEs in Jambi Province. On the contrary, competitive advantage can control MSMEs Business performance in Jambi Province. However, the model of social commerce utilization and the uniqueness of resource capabilities affect the business performance of MSMEs in Jambi Province, mediated by competitive advantage.