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Closed Loop Supply Chain pada Industri Daur Ulang Plastik: Tantangan dan Tren Menuju Ekonomi Sirkular Syaifuddin Yana; Zulfan Yusuf; Mawardi; Susanti; Agustina; Ulil Amri
Jurnal Serambi Engineering Vol. 11 No. 3 (2026): Juli 2026
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

Penerapan Closed Loop Supply Chain (CLSC) pada industri daur ulang plastik semakin menjadi perhatian sebagai pendekatan strategis untuk meningkatkan efisiensi penggunaan sumber daya, mengurangi limbah, dan mendukung implementasi ekonomi sirkular. Namun, sebagian besar penelitian masih membahas aspek logistik, teknologi, maupun kebijakan secara terpisah sehingga belum memberikan sintesis yang komprehensif mengenai perkembangan CLSC. Penelitian ini bertujuan menganalisis konsep Closed Loop Supply Chain, mengidentifikasi tren implementasi, mengevaluasi berbagai tantangan, serta mengkaji peluang penelitian pada industri daur ulang plastik. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode narrative literature review melalui sintesis berbagai publikasi ilmiah bereputasi internasional yang diperoleh dari Scopus, ScienceDirect, SpringerLink, Wiley Online Library, Taylor & Francis Online, dan Google Scholar. Analisis dilakukan secara naratif dan tematik berdasarkan lima kelompok pembahasan utama. Hasil kajian menunjukkan bahwa perkembangan CLSC didukung oleh digitalisasi rantai pasok, penerapan Artificial Intelligence (AI), Internet of Things (IoT), blockchain, serta kebijakan Extended Producer Responsibility (EPR). Namun, implementasinya masih menghadapi tantangan teknis, ekonomi, kelembagaan, dan koordinasi antarpemangku kepentingan. Penelitian ini memberikan sintesis komprehensif mengenai perkembangan CLSC sekaligus mengidentifikasi peluang penelitian yang mendukung transformasi industri daur ulang plastik menuju sistem rantai pasok yang lebih sirkular, efisien, dan berkelanjutan.
IMPLEMENTATION OF VILLAGE FINANCIAL ADMINISTRATION: PROCEDURES IN THE MANAGEMENT OF VILLAGE FUNDS IN ACEH Cut Zira Miranda; Cut Intan Amalia; Agustina
Journal on Islamic Economics, Finance & Banking [Z-CONOMICS] Vol. 2 No. 2 (2026): Journal on Islamic Economics, Finance & Banking [Z-CONOMICS]
Publisher : Az-Zahra Media Society

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Abstract

This study aims to analyze the implementation of gampong financial administration procedures in the management of Village Funds in Aceh and to examine their impact on accountability and transparency. The management of Village Funds is an essential component of rural development that requires the application of good governance principles, namely transparency, accountability, participation, as well as orderliness and discipline in budgeting, as stipulated in the Regulation of the Minister of Home Affairs Number 20 of 2018. The implementation of financial administration procedures includes the stages of planning, implementation, administration, reporting,  and  accountability,  which  must  be  carried  out consistently by gampong officials.The results of the study indicate that the proper implementation of financial administration procedures has a positive effect on improving accountability and transparency. Therefore, it is necessary to enhance the capacity of gampong officials, as well as strengthen community participation and supervision systems in order to achieve more effective, transparent, and accountable village financial governance. However, several challenges are still encountered, including limited competence of officials, suboptimal utilization of the Village Financial System (SISKEUDES), and low levels of information transparency to the public.
ANALYSIS OF THE BUDGET SURPLUS (SiLPA) IN THE ACEH REVENUE AND EXPENDITURE BUDGET Agustina; Azlina; Mirnawati; Lisnawati; Yudiansyah Shaleh
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 3 No 3 (2026): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v3i3.134

Abstract

A form of accountability from the regional government for all implementation of programs and activities is by producing a calculation of the Regional Revenue and Expenditure Budget (APBD). Remaining Budget Estimates (SiLPA) is part of financing receipts to cover a deficit or to utilize a surplus. This research aims to determine SiLPA and the aspects that cause SiLPA. This research uses secondary data, namely documents obtained from the Directorate General of Financial Balance (DJPK) in the form of the Aceh Revenue and Expenditure Budget (APBA). The analytical method used is quantitative descriptive analysis. The results of the research show that there is a Remaining Budget Calculation (SiLPA) in the APBA during the 2018-2025 period with numbers that fluctuate. A large SiLPA value indicates low commitment and professionalism of public implementing officials. The largest SiLPA value in 2020 was IDR 3,969,617,354,782 followed by 2021, namely IDR 3,933,680,612,390. The lowest SiLPA value can be seen in 2024 at IDR 530,262,155,634 followed by 2021 at IDR 990,987,381,464. If we look at the growth of SiLPA, the largest growth will be in 2025 with a growth rate of 160% or almost 3 times greater than the previous year, namely 2024. Meanwhile, the smallest SiLPA growth will be in 2022 with a growth rate of -67% smaller than the previous year, namely 2021. The aspect that caused SiLPA to occur in Aceh during the 2018-2025 period was due to the excess of Regional Original Income (PAD) which exceeded the target. PAD that exceeds this target comes from regional taxes, the results of separated regional wealth management and other legitimate sources.
Analysis of the Financial Performance of the Aceh Besar Regency Government (2019–2024) Based on Local Government Financial Ratios Fairus Athirah; Agustina
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.893

Abstract

This study aims to analyze the financial performance of the Aceh Besar Regency Government for the period 2019–2024 based on local government financial ratios. The research employs a descriptive quantitative method using secondary data in the form of the Realization Report of the Government Budget (LRA) of Aceh Besar Regency, which was obtained through documentation techniques. The analysis utilizes ratios of independence, effectiveness, efficiency, growth, and activity. The research results indicate that the independence ratio is in the very low category, the effectiveness ratio is classified as sufficiently effective, the efficiency ratio falls into the inefficient category, the growth ratio shows fluctuating conditions, and the activity ratio indicates that the allocation of local spending is still dominated by operational expenditures compared to capital expenditures. Therefore, the financial performance of the Aceh Besar Regency Government during the 2019–2024 period is not optimal, particularly in enhancing fiscal independence, budget management efficiency, and balanced allocation of local spending.
Co-Authors Azlina Cut Intan Amalia Cut Zira Miranda Fairus Athirah Lisnawati Mawardi MIRNAWATI Susanti Syaifuddin Yana Ulil Amri Yudiansyah Shaleh Zulfan Yusuf