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Taufik Akbar
Universitas Brawijaya
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PENERAPAN METODE DISTRIBUTION REQUITMENT PLANNING (DRP) UNTUK DISTRIBUSI BARANG PADA CV. UTAMA PS KEDIRI Nur Azizah, Risma; Listyani, Indah; Akbar, Taufik
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i10.12824

Abstract

Abstract Risma Nur Azizah. This study aims to analyze the application of the Distribution Requirement Planning (DRP) method in the distribution of goods at CV Utama PS, with a focus on the problem of distribution delays caused by inconsistencies between scheduling and inaccuracy of customer demand data. This can affect the efficiency of distribution planning, resulting in excess or shortage of stock at distribution locations. The DRP method is applied to improve distribution efficiency and reduce related costs. The results of the study show that CV Utama PS previously used its own scheduling planning method, which resulted in a total distribution and storage cost of IDR 14,892,805,000 during the 2022-2023 period. After implementing the DRP method, the total costs incurred decreased to IDR 13,775,657,000 in the same period. Thus, there is a saving of IDR 1,117,148,000 or 7.50%. These results indicate that the implementation of DRP is effective in optimizing distribution planning and reducing the total cost of distributing goods at CV Utama PS. Keywords: Distribution Requirement Planning, goods distribution, scheduling planning, cost efficiency, CV Utama PS. Abstrak Risma Nur Azizah. Penelitian ini bertujuan untuk menganalisis penerapan metode Distribution Requirement Planning (DRP) dalam distribusi barang pada CV Utama PS, dengan fokus pada permasalahan keterlambatan pendistribusian yang disebabkan oleh ketidaksesuaian antara penjadwalan dan ketidakakuratan data permintaan pelanggan. Hal ini dapat mempengaruhi efisiensi perencanaan distribusi, sehingga terjadi kelebihan atau kekurangan stok di lokasi distribusi. Metode DRP diterapkan untuk meningkatkan efisiensi distribusi dan mengurangi biaya terkait. Hasil penelitian menunjukkan bahwa CV Utama PS sebelumnya menggunakan metode perencanaan penjadwalan sendiri, yang mengakibatkan total biaya distribusi dan penyimpanan sebesar Rp. 14.892.805.000 selama periode 2022-2023. Setelah menerapkan metode DRP, total biaya yang dikeluarkan menurun menjadi Rp. 13.775.657.000 pada periode yang sama. Dengan demikian, terdapat penghematan sebesar Rp. 1.117.148.000 atau 7,50%. Hasil ini menunjukkan bahwa penerapan DRP efektif dalam mengoptimalkan perencanaan distribusi dan mengurangi total biaya distribusi barang di CV Utama PS. Kata kunci: Distribution Requirement Planning, distribusi barang, perencanaan penjadwalan, efisiensi biaya, CV Utama PS.
The Influence of Lifestyle, Reference Group, and Electronic Word of Mouth on The Decision to Purchase Haircut Services Jack Barbershop City Kediri Oktavian, Iqbal; Akbar, Taufik; Prasasti, Karari Budi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1615

Abstract

This study aims to determine the effect of life style, reference group, and E-WOM on purchasing decisions. This study uses a quantitative approach with the multiple linear analysis method. The data were collected through questionnaires with a Likert scale and analyzed using SPSS software version 26. The results of this study indicate that both partially and simultaneously the variables of life style, reference group, and electronic word of mouth (E-WOM) have a significant effect on purchasing decisions. The coefficient of determination supports the results of this study by showing that 80.1% of the independent variable affects the dependent variable and the rest is influenced by other factors. The role of independent variables in this study as information and recommendations in shaping purchasing decisions consumers in using haircut services at Jack Babershop Kota Kediri.
Beyond Tangible Resources: Strategic Capabilities in Platform-Based Business Models Akbar, Taufik; Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan,; Agung Wahyu Handaru, Indra Pahala,
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9239

Abstract

The transition from traditional asset-heavy business models to platform-based businesses highlights the increasing importance of intangible resources in sustaining competitive advantage. This study critically examines the limitations of the classic Resource-Based View (RBV), which traditionally emphasizes owned assets, and explores its adaptation to digital platform firms that leverage data, network effects, and strategic orchestration. Using a systematic literature review approach, the study identifies five core capabilities—ecosystem coordination, scalable digital systems, data-driven decision-making, user trust-building, and fast innovation cycles—as fundamental to platform success. Findings suggest that competitive advantage in the digital economy stems from managing rather than owning resources. This research contributes to the strategic management discourse by extending the RBV to incorporate orchestration and relational assets as critical determinants of success in platform-based business models.Keywords: Resource-Based View (RBV); platform-based business models; digital capabilities; strategic orchestration; network effect.  
The Thoughts of West Kalimantan Scholars in Islamic Law: Contribution and Relevance in Islamic Religious Education Materials Ilmi, Syaiful; Akbar, Taufik
Tafkir: Interdisciplinary Journal of Islamic Education Vol. 6 No. 3 (2025): Integrative Islamic Education
Publisher : Pascasarjana Universitas KH. Abdul Chalim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/tijie.v6i3.1922

Abstract

The integration of local scholars (‘ūlama’) thoughts into Islamic Religious Education materials in schools has been little discussed in the academic realm. This article aims to reveal the thoughts of West Kalimantan scholars on Islamic law and its relevance to Islamic religious education materials in schools. This type of research uses a qualitative approach to library research and historical studies. The historical approach the author uses to trace the development of thought among West Kalimantan scholars, especially in the field of Islamic law. The findings of this study demonstrate that the thinking of West Kalimantan scholars in Islamic law is relevant to Islamic religious education materials at the high school level. The findings of this research are based on the thoughts of H. Ismail Mundu, as presented in his works, namely, Kitāb Jaduwal Nikah, which discusses marriage, and Kitāb Majmu’ al-Mirath fi hukm al-Faraid, which explores the science of inheritance law. This research has limitations because it only focuses on Ismail Mundu’s thoughts on Islamic Law. Further research can compare the thoughts of West Kalimantan scholars and their relevance in Islamic religious education materials.
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah, Srikalimah; Idris, Ahmad; Akbar, Taufik; Munawaroh, Nuril Aulia; Munir, Miftahul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
Rekonstruksi Timeline Aktivitas Smartphone untuk Investigasi Siber Ahmadi, Ahwan; Akbar, Taufik; Alimuddin, Alimuddin
Jurnal Ilmiah Komputasi Vol. 24 No. 3 (2025): Jurnal Ilmiah Komputasi : Vol. 24 No 3, September 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32409/jikstik.24.3.3828

Abstract

Kejahatan siber yang semakin kompleks menuntut dilakukannya investigasi digital secara efektif, terutama melalui rekonstruksi timeline aktivitas pada smartphone. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis jejak digital pengguna smartphone sebagai bukti dalam proses penyidikan. Metode yang digunakan mengacu pada standar NIST (National Institute of Standards and Technology) yang mencakup tahap Collection, Examination, Analysis, dan Reporting, serta pemanfaatan perangkat lunak Oxygen Forensik. Hasil penelitian menunjukkan bahwa dari file image smartphone Samsung GT-S5282 berhasil diperoleh 460 data yang mencakup akun, kontak, aktivitas browser, pesan, serta koneksi nirkabel. Data ini disusun dalam format timeline terstruktur berdasarkan variabel yang telah ditentukan. Temuan ini menunjukkan efektivitas metode NIST dan perangkat Oxygen Forensik dalam merekonstruksi aktivitas pengguna smartphone. Kesimpulannya, pendekatan ini dapat membantu investigator dalam mengungkap kejahatan digital secara lebih cepat, akurat, dan efisien.
Bentuk Palaminan Sebagai Interior Istano Basa Pagaruyung Septiani, Ilfa; Bahrudin, Ahmad; Akbar, Taufik
Corak Vol 13, No 1 (2024): Mei 2024
Publisher : Institut Seni Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24821/corak.v13i1.10645

Abstract

AbstractThis research is entitled "The Shape of Palaminan as the Interior of Istano Basa Pagaruyung". The purpose of this research is to describe the form of application and what elements are found in the palaminan at Istano Basa Pagaruyung in terms of motifs and colors. This research uses descriptive qualitative research method. The object of this research is Palaminan in Istano Basa Pagaruyung. Informants in this study were obtained by purposive sampling method. This palaminan research method was conducted through qualitative research to describe the palaminan found in Istano Basa Pagaruyung. Data collection was obtained through observation, interviews, documentation, and recording the results of interviews. The results of Palaminan research in Istano Basa Paguruyung consisting of : nine elements in their application, there are 5 motifs and colors that give the value of Minangkabau traditionalism, seen in terms of aspects of color psychology. Palaminan color has a meaning that is compatible with the function of space utilization that applies Palaminan to the building in Istano Basa Paguruyung.AbstrakPenelitian ini berjudul  “Bentuk Palaminan Sebagai  Interior Istano Basa Pagaruyung”. Tujuan penelitian ini adalah untuk mendeskripsikan bentuk penerapan dan elemen-elemen apa saja yang terdapat pada palaminan di Istano Basa Pagaruyung ditinjau melalui bentuk motif dan warna. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Objek dalam penelitian ini adalah  Palaminan  yang  ada  di  Istano  Basa  Pagaruyung.  Informan  dalam penelitian ini diperoleh dengan metode purposive sampling.Metode penelitian palaminan ini   dilakukan melalui penelitian kualitatif untuk mendeskripsikan palaminan yang terdapat di Istano Basa Pagaruyung. Pengumpulan data diperoleh melalui observasi, wawancara, dokumentasi, dan pencatatan hasil wawancara.Hasil dari penelitian Palaminan di Istano Basa Paguruyung berupa bentuk, yang terdiri dari : sembilan elemen dalam pengaplikasiannya,terdapat 5 Motif, dan warna yang memberi nilai ketradisian Minangkabau, dilihat dari segi aspek psikologi warna. Warna palaminan memiliki makna yang bersesuaian dengan fungsi pemanfaatan ruang yang menerapkan Palaminan pada bangunan di Istano Basa Paguruyung tersebut.
The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024) Perdana, Yoean Octarhaiezky; Akbar, Taufik
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.133

Abstract

This study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance.
Pemberdayaan Petani Jamur Tiram Putih melalui Optimalisasi Teknologi Produksi dan Strategi Pemasaran Digital di Desa Tanjung Sari, Serang-Banten Akbar, Taufik; Pranoto, Hadi; Sari, Alvita
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.981

Abstract

Agricultural development in Indonesia requires comprehensive approaches integrating farmer organizations, technological innovation, and marketing strategies to achieve food security and farmer welfare. The Kontak Tani Nelayan Andalan (KTNA) in Pabuaran Subdistrict, Serang Regency, has focused on oyster mushroom (Pleurotus ostreatus) cultivation as a strategic commodity. However, implementation faces significant challenges due to traditional methods, limited equipment, and inadequate marketing strategies. This community service program aims to support KTNA development through agribusiness-based economic empowerment in Tanjungsari Village by implementing appropriate technology and digital marketing capacity building. The program employed a participatory approach involving 38 KTNA members through five systematic stages: socialization, implementation, management, evaluation, and monitoring. Main interventions included introducing appropriate technology (media mixer and large-capacity steamer oven) and comprehensive digital marketing training. Implementation successfully transformed cultivation efficiency and productivity. The media mixer reduced mixing time by 50% (from over 3 hours to 1.5 hours for 100 bag logs) while improving media homogeneity. The steamer oven increased sterilization capacity to 400 bag logs per cycle, dramatically boosting productivity from 100 kg to 250-300 kg per cycle (150-200% improvement). Digital marketing training enhanced farmers' understanding of online marketing principles, social media utilization, marketplace platforms, and branding strategies. The program achieved 90% competency targets in production, business management, and marketing aspects. Results demonstrate that integrated appropriate technology and digital marketing training can significantly improve oyster mushroom cultivation sustainability, contributing to food security, farmer income enhancement, and agribusiness-based economic development.
MEMANFAATKAN KARUNGUT SEBAGAI SARANA MENUMBUHKEMBANGKAN NILAI-NILAI PANCASILA Basori, B; Akbar, Taufik
Jurnal Tradisi Lisan Nusantara Vol 4, No 2 (2024): Volume 4, Nomor 2, Agustus 2024
Publisher : ppjbsip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jtln.v2i1.156

Abstract

Karungut is a creation that the Dayak people uphold as a great classical literature and is a kind of pantun or gurindam. The singer of karungut tells poems by mixing various legends, advices, admonitions, and warnings about everyday life. Indonesian society faces serious challenges related to nationalism, diversity, and the diminution of Pancasila values in the life of nation and state. This paper seeks to explore the potential of karungut to be utilized as one of the tools to instill and nurture the values of Pancasila in the life of society.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Abo, Nekad Samudra Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Ahmadi, Ihwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Ariyani, Fitria Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Badawi, Muhammad abu Al Khoir Zaki Basori, B Bin Rahmad, Khozaeni Cahya, Auria Dianing Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Intan Komala Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Endang Suswati Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathurrahman, Imam Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Gultom, Gertha Maria Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Idris, Ahmad Ilmi, Syaiful Imron, Moh Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lawe Anasta, Lawe Lestari, Veronika Nugraheni Sri Lin Oktris Listyani, Indah Lusiana, Shelly Luthviana, Dewi Nurika Sari M Ikhsan M. Jamal Abdul Nasir Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Mukhtar Mukhtar Murdiyanto, Edi Muslim, Sabarudin Mustikasari, Galuh Ajeng N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nugraha, Gugun Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Paulus, Hendro Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pramestika, Wanda Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Rahmatiana, Mahira Sandria Rakhmini Juwita Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Santana, Sanny Saparuddin Mukhtar Sari, Alvita Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Shinta Melzatia Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Solihat, Iis Soni Agus Irwandi Sosilawati, Endang Sri Luayyi Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono, Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Ubaid, Ahmad Hasan Udi Yuliarto Ujang Syahrul Mubarrok Ulfa, Nofi Hidayati Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Wiwik Utami Wulandari, Linda Ayu yanti, Novia fitri Yeni Widiastuti Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif ZAKIYAH, Eneng Fitri Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan