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All Journal Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Cendekia Ilmiah Jurnal Sipakatau
Samsinar Samsinar
Universitas Negeri Makassar, Indonesia
Religion Arts Humanities Computer Science & IT Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Improving Inventory Management Practices for Consumable Supplies in MSME Laundry Businesses Irma Juniarti; Asdaqul Qail Salam; Samsinar Samsinar; Chris Dayanti Br. Ginting S; Masnawaty Sangkala
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): june
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but often face challenges in managerial aspects, including managing consumables inventory. This study aims to analyze the consumables inventory control system at MSME Mapparennu Laundry and Dry Clean Makassar, identify the obstacles faced, and formulate effective improvement strategies. The study used a Participatory Action Research (PAR) approach which is collaborative and participatory, with data collection methods in the form of interviews, observations, documentation, and group discussions. The results of the study indicate that the control system implemented is still manual, not well documented, and not based on historical data, resulting in cost inefficiency, operational disruptions, and low accountability. Some of the main obstacles found include the lack of a recording system, the absence of SOPs, and low awareness and capacity of human resources. To overcome this, it is recommended to implement a simple digital recording system, prepare SOPs, data-based needs planning, periodic supervision, employee training, and optimize storage space. This strategy is expected to improve operational efficiency and the effectiveness of MSME internal control, as well as become a learning model for other similar businesses.
Analysis of Production Budget Formulation Using the Least Squares Method at CV. Amirah Ramadhani Cemara, Makassar Alda Hikmah Rhamadani Juyot Limpo; Idris Hariany; Samsinar Samsinar
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 5 No. 6 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4566

Abstract

This study investigates the application of the Least Squares method for production budget planning at CV. Amirah Ramadhani Cemara Kora, Makassar. Employing a quantitative descriptive approach, the research analyzes sales data from January to December 2024, beginning inventory data for January 2025, and 2024 production reports, substantiated by interview data. The findings indicate that the Least Squares method yields significantly more accurate and structured production forecasts compared to the company's previous conventional methods. Analysis using the trend equation Y = a + bX reveals a consistent upward trend from January to December 2025, thereby mitigating risks associated with overstocking or stockouts. The projected 2025 production budget estimates a total output of 6,808 short-sleeve shirts and 6,466 long-sleeve shirts. The total estimated production cost is IDR 749,205,900, comprising IDR 463,920,000 for raw materials, IDR 66,830,000 for direct labor, and IDR 218,455,900 for factory overhead. This approach enables the company to optimize raw material and labor allocation based on predictive trends, effectively preventing production inefficiencies such as the overproduction observed in April 2024. Conclusively, the implementation of the Least Squares method allows CV. Amirah Ramadhani Cemara to enhance operational efficiency, streamline resource management, and facilitate strategic data-driven decision-making.
Analisis Efektivitas Pengelolaan Anggaran : Studi Kasus pada Kantor DPRD Provinsi Sulawesi Selatan Nailatus'saadah Samsul; Azwar Anwar; Samsinar Samsinar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15945

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan anggaran pada DPRD Provinsi Sulawesi Selatan dengan fokus pada kinerja realisasi terhadap target anggaran. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui dokumentasi Laporan Realisasi Anggaran dan wawancara. Analisis dilakukan menggunakan rasio efektivitas pendapatan dan belanja serta evaluasi kondisi surplus atau defisit anggaran untuk menilai capaian target dan kinerja fiskal lembaga. Hasil penelitian menunjukkan bahwa efektivitas pendapatan berada pada kategori sangat efektif pada satu periode dan efektif pada periode berikutnya. Efektivitas belanja pada kedua periode juga berada dalam kategori efektif. Selain itu, terjadi penurunan defisit anggaran yang mencerminkan peningkatan disiplin fiskal, pengendalian belanja yang lebih baik, serta perencanaan anggaran yang semakin realistis. Secara keseluruhan, pengelolaan anggaran pada DPRD Provinsi Sulawesi Selatan tergolong efektif, yang menunjukkan kemampuan lembaga dalam mengelola sumber daya keuangan secara akuntabel, efisien, dan adaptif terhadap kebutuhan kelembagaan. Penelitian ini merekomendasikan penguatan perencanaan berbasis kinerja, optimalisasi aset produktif, serta peningkatan koordinasi internal guna meningkatkan kualitas tata kelola keuangan daerah di masa mendatang.
Co-Authors Alda Hikmah Rhamadani Juyot Limpo Asdaqul Qail Salam Azwar Anwar Chris Dayanti Br. Ginting Idris Hariany Irma Juniarti Masnawaty Sangkala Nailatus'saadah Samsul