Business Unit Managers Research Articles

Information System for Managing Village-Owned Enterprises (BUMDes) in Bogoharjo Village with DevOps Method

Purpose: The purpose of this research is to build a Bogoharjo Village-Owned Enterprises (BUMDes) Business Unit Management Information System to facilitate BUMDes managers in managing business units and providing available services to the community online. Methods: The method used in this research is the DevOps method with the stages of plan, code, build, test, release, deploy, operate, and monitor. System design uses UML (Unifed Modeling Language), namely flowchart, use case diagram, activity diagram, class diagram, and sequence diagram. System development using the Laravel framework. Results: The results showed that expert validation with an average percentage by content expert validation of 89% and media expert validation of 84% so that the BUMDes Management Information System (Village-Owned Enterprises) in Bogoharjo Village with the DevOps Method was very feasible to use. While the results of the practicality trial using 25 respondents produced an average percentage of 89% with a very practical category. Thus, the BUMDes Management Information System (Village-Owned Enterprises) in Bogoharjo Village with the DevOps Method is very practical to use. Novelty: The novelty of this research is used to assist BUMDes managers in managing data or providing information related to the BUMDes itself. In addition, BUMDes management becomes more organized and structured so that services to the community become more effective and well managed.

Proposed Business Strategic Improvement to Accelerate Waste Management Business Unit at Building Materials Company (Case Study at Cement Inc)

The rising environmental concerns and regulatory measures in Indonesia have created new opportunities for the expansion of waste management services in the cement sector, specifically by utilizing thermal technology. The Waste Management Unit (WMU) of Cement Company presents substantial strategic opportunities for expansion and development. After undergoing a merger and acquisition, Cement Inc experienced a transformation and has now become a state-owned firm. This change offers WMU Cement Inc further opportunities for growth and expansion. The objective of this research is to identify the most effective strategy for the Waste Management Business Unit within the Cement Company using the Analytical Hierarchy Process. The study explores three fundamental research question: (1) What is the current situation for WMU Cement Inc in terms of market, money, customer, and organization? (2) What are the obstacles inside the organization and in the external environment that hinder the acceleration of waste management services in Indonesia, resulting in limited value creation for the company? (3) What are the suggested recommendations and strategic choices for the company to enhance its value absorption? The study used the SWOT (Strengths, Weaknesses, Opportunities, and Threats) and AHP (Analytic Hierarchy Process) framework to perform a comprehensive evaluation and evaluate three strategic options for the waste management division: retaining it within the cement firm, expanding it to the cement group as a whole, or establishing it as an independent entity. The results of this study indicate that the most favorable choice (40.6%) is to establish WMU as a separate entity, which offers greater advantages compared to fully integrating with the parent company (30.9%) and keeping the current business operations (28.4%). By creating WMU as an independent organization, it may effectively avoid market and pricing cannibalization amongst its subsidiaries and optimize operations. WMU Cement Inc possesses the capacity to assume a leading role in waste management services by offering waste solutions to all SIG subsidiary plants and other cement makers, including ITP. The benefits of this method include autonomous operations, targeted management, rapid decision-making, and varied income streams achieved via the cultivation of specialized skills and expertise in waste management. This decision presents a chance to attract targeted investments and collaborations that promote innovation and expansion in waste management.

Job satisfaction of managers of small business units in the perspective of remote work - pilot research

Job satisfaction of managers of small business units in the perspective of remote work - pilot research

Islamic Economic System in Practice: Beyond Merely Islamic-based Transactions

Islamic economic system is well-known for its not-so-generally accepted concept, a gap between theory and reality, and paradigm disputes. Regarding the different thoughts and the need for economic, social, and moral values; this study intends to elaborate on the Islamic economic system practice at a mezzo level in Pondok Modern Darussalam Gontor (PMDG). This study presents the novelty of the Islamic economic system practice with authority protection and Islamic worldview. Data were collected through semi-structured interviews and interpreted narratively. This study finds that the Islamic economic system in PMDG comprises economic agents and Islamic institutions, transactions, worldviews, and behaviors with market protection to ensure efficient resource allocation and business units’ sustainability. Economic agents consist of a foundation, the chairman as an economic and religious-related decision maker, the management of business units, and the society surrounding PMDG. PMDG allocates resources and regulates market protection through Islamic institutions and transactions to prevent unhealthy competition. The Islamic worldview and behaviors are shown by the integration of modern knowledge and Islamic principles with cooperation and brotherhood. Eventually, the whole process of the Islamic economic system implies the social welfare of internal PMDG and the surrounding community, as well as the achievement of the objective of Sharia. Further research can investigate the more challenged implementation of Islamic economics in a macro-level system and diverse society.
 Keywords: Islamic economic system, Islamic transactions, protection, Islamic worldview, Islamic behaviors

Impact of Strategic Change on Employee Performance: The Moderating Role of Organizational Learning

Organizations around the world are face with series of challenges in recent times and are forced to take on phases of strategic actions to change into flexible organizations that will be able to deliver quality service at low cost. Owning to inconclusive results of prior studies on the relationship between strategic change and employee performance in the context of Nigeria banking industry. It is this gap that this study aimed to achieve by investigating the impact of strategic change on employee performance in deposit money banks, Abuja, Nigeria. . The study adopted a quantitative cross-sectional survey research design using closed-ended questionnaire of 5-point Likert scale, collecting data from three levels of staff, the corporate managers, business unit managers and the frontline employees. The data collected yielded a 56.4% response rate. SPSS version 27 was utilized to analyze the data collected for descriptive statistics and multiple linear regression analysis was employed to test hypotheses for this study. The results from the testing of the hypotheses led to the rejection of all null hypotheses with p-value of 0.003 (Technology innovation), 0.007 (Organizational culture) and 0.019 (Organizational Learning) based on the significance level of 5% (0.05). Thus, it indicates that the impact of strategic change on employee performance is statistically significant. The result also revealed that organizational learning has a strong influence, as 99% changes in employee performance (adaptive performance) is caused by organizational learning. It is, therefore, recommended that future focus strategic changes should be discussed by professional bodies at every forum so the banks are proactively ready for any change in their business environment. Lastly, the management of deposit money banks should create a generative learning culture that will improve the adaptive capacity of employees to withstand the pervasiveness of the dynamic environment, improve performance and reduce the probability of strategic transformation failure.

Accounting Regulations in Poland: Do They Work or Should They Be Improved? A Survey Among Accountants and Other Professionals

The aim of the study was to find out the opinions of accountants, people professionally involved in finance, managers of business units and working in other departments of business units on the accounting regulations in force in Poland. A large part of the regulations governing broadly understood accounting is introduced at the international level, and those introduced at the national level are often inspired by international solutions. It is not possible to consult them widely with the community, so getting to know the opinions of the people they concern becomes particularly important. The study was conducted in the form of an anonymous survey. The results of the survey indicate that the majority of those involved directly or indirectly in accounting believe that accounting needs improvement. A very small proportion of respondents felt that accounting does not need improvement. Accounting regulations are perceived as ambiguous, allowing for arbitrary decisions, and unfortunately perceived as not good due to little convergence with tax regulations. Respondents also noted the problem of falsification of financial statements, indicating that they had encountered or heard of falsification of accounts. At the same time, an equally large group of respondents considers financial statements to be as reliable as necessary.

MANAGEMENT MODEL OF CORPORATE TRADE SYSTEM

The purpose of the article is to develop a model for managing a corporate trading system and define the principles that ensure its use. Methodology. The research methodology is based on the dialectical and systemic approach, i.e., the activities of the components of the business system are considered in their interconnection and interdependence. The methods of multidimensional logic, formalisation, structural synthesis, modelling and scientific generalisation are used to develop the management model of the business system. Results. The evolution of the business trading system reflects changes in space and time. It is impossible to change the scale of its activities without introducing managerial and organisational innovations. Corporate management is based on a three-level hierarchical structure: shareholders, board of directors and top management. The effectiveness of corporate management in commerce is determined by the degree of centralisation of management decisions. Corporate management and its senior executives ensure the achievement of the system's objectives, control and plan its development. A unified strategic management centre carries out strategic management of business units and internal coordination of actions, change management, while at the same time giving them the right to independent operational management. Separation of strategic and operational management subsystems allows to create a management system combining strategic objectives and performance parameters. Practical implications. The practical results can serve as a basis for further research on ways to improve the strategic and operational management of business units that are part of the corporate trading system, taking into account changes in the internal and external environment. Value/Originality. The proposed model of corporate trading system management allows to better understand the essence of the management process, provides strategic management of their activities from a single strategic management centre and gives the right to independent operational management.

Empowerment of Village Owned Enterprises in Business Unit Management in Bangli Regency

Village-Owned Enterprise (BUMDES) is formed by the Village Government under Village Regulations to utilize all economic potential, institutions, as well as potential natural and human resources in order to improve the welfare of Village community. The problems studied in this research are related to the implementation of business unit management at Village -Owned Enterprises in Bangli Regency and efforts to empower it in Bangli Regency. This research is conducted to examine and analyze the implementation of the business unit management of Village BUM and efforts to empower Village BUM in Bangli Regency. This research is an empirical legal research using data collection techniques of observation, document studies, and interviews. The results of the research show that of the various types of Village BUM businesses, only savings and loan businesses are running effectively. Types of business that have not been running effectively/optimally are caused by several factors, namely limited capital, skillsskills of Human Resources (HR) are not yet in accordance with the business unit being managed, and determination of business units that are not accompanied by an in-depth analysis of village potential. A total of 22 (twenty-two) Village BUM encountered obstacles in the legal entity process due to problems in financial accountability report, the organizational structure of the Village BUM was not in accordance with regulations and was not equipped with personnel and filling Ledger. Efforts to empower Village BUM in Bangli Regency are carried out through fostering and developing Village BUM, by exploring and analyzing village potential, increasing human resource capacity in the form of financial management training, increasing capital through cooperation/business partners with other parties, and intensifying legal status of Village BUM.

Internal Organizational Communication in the Implementation of the Bumdes Program in Gandatapa Village, Sumbang District, Banyumas District

Village development can be achieved through community empowerment aimed at improving the welfare of its residents. This goal can be pursued through the Village-Owned Enterprises (BUMDes) as a driver of the village community's economy. Communication plays a crucial part in the process of implementing BUMDes programs. This is related to the planning, organizing, and managing of activities within BUMDes. Internal communication within BUMDes is important to create good coordination and orderliness within the organization. Therefore, this study seeks to explain the internal communication of BUMDes Gandatapa in running its programs. The research approach used is qualitative with descriptive qualitative methods. Data collection techniques include in-depth interviews, focus group discussions (FGD), and documentation. The research location is in Gandatapa Village, Sumbang, Banyumas, Central Java, Indonesia, with the research subjects being the core management and business unit management of BUMDes Gandatapa. This study shows that the group dynamics of BUMDes Ganda Kusuma can be said to be not fully active yet due to several internal issues. The internal communication within the Water Unit has shown good interaction between the administrators, good unit management, and appropriate problem-solving. Through the explanation above, it can be understood that organizational communication and the knowledge of the administrators about BUMDes are important to building a better BUMDes Ganda Kusuma.

MANAJEMEN UNIT USAHA PESANTREN BERBASIS EKOPROTEKSI

The aim of this research is to analyze the management of Islamic boarding school business units based on ecoprotection, a case study at the Wali Songo Ngabar Ponorogo Islamic Boarding School. The data collection method in this research uses interviews, direct observation and documentation. Ecoprotection-based business unit management as an effort to increase assets to realize economic independence. Management at Islamic boarding schools is a management program using bottom-up, namely the implementation of activities based on community initiative and inspiration. With the Bottom-Up theory in Islamic boarding schools, economic management at the Wali Songo Islamic Boarding School is starting to be realized in the practice of managing its business units, so that the daily needs of the students and the entire boarding school community can be met by all the business units owned, so that the Islamic boarding school's economic independence can be realized.

Effectiveness of Savings and Loans Business Unit Management by Village-Owned Enterprises (BUMDES) in Bubalango Village, East Sumalata District, North Gorontalo Regency

This research aims to determine the effectiveness of managing savings and loan business units by village-owned enterprises (BUMDES) in Bubalango Village, East Sumalata District, North Gorontalo Regency. The focus in this research is planning, knowledge, and capital. The research method uses a descriptive qualitative approach. Data collection techniques were carried out through in-depth interviews with a number of informants, observation and recording secondary data related to the research problem. The results of the research concluded that the management planning carried out by BUMDES administrators has not been implemented maximally, the knowledge possessed by BUMDES administrators is still lacking in terms of education and experience in managing village-owned enterprises and the capital obtained in managing BUMDES comes from Village Fund Allocations and government assistance. area to meet community needs in providing business capital in Bubalango Village, East Sumalata District.

Kontribusi Unit Usaha Pesantren dalam Meningkatkan Kemandirian Ekonomi Pesantren

Islamic boarding schools are one of the Islamic educational institutions. Initially, pesantren were traditional in nature to study Islamic religious knowledge as a way of life (Tafaqquh Fi Al-din) which emphasized the importance of morality in society, but were also institutions that created superior human resources and were able to create independence. In line with this, the Baitunnur Islamic Boarding School is a pesantren that not only provides education in the religious field, but also provides educational knowledge in the economic field by teaching entrepreneurship. The Baitunnur Islamic Boarding School has four business units, namely the santri convection, the santri cooperative, the gallon depot, and the santri barbershop. This type of research is field research (Field Research) conducted at the Baitunnur Tanggulangin Punggur Islamic Boarding School, Central Lampung. Sources of data in this study are primary data sources, namely from old foundations, business unit managers, students and alumni who participate in entrepreneurial activities and secondary data sources in the form of books, journals and documents relevant to research. Meanwhile, data collection techniques used observation, interviews, and documentation. The data validity guarantee technique uses the comfirmability method. The data analysis technique is through data reduction, data presentation, as well as verification and drawing conclusions. Based on the results of research conducted by researchers regarding the Role of Islamic Boarding School Business Units in Islamic Boarding School Economic Independence at Baitunnur Tanggulangin Punggur Central Lampung, it can be concluded that the role of business units in Islamic boarding schools' economic independence at Baitunnur Islamic Boarding School has been going well. This can be seen from the Islamic boarding schools that provide a forum for students to develop their skills to build a business or business, provide job opportunities through business unit activities and continue to fulfill and carry out Islamic boarding school activities even though they are not assisted by donors.

Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making: An Interpretive Case Study

The purpose of this qualitative case study was to explore perceptions of a management control system (MCS) in a post-acquisition integration context through sense-making using interpretive case study methodology. The study draws from the theories of the two types of bureaucratic formalization, sense-making in organizations and MCSs. The study material consists of semi-structured interviews with the managers at the corporate, divisional, and business unit levels. At the time of the study, the case company was growing through several acquisitions per year, which created constant challenges with post-acquisition integration and a need for more formal MCS. The article shows how the backgrounds of the acquired business units are related to the perceptions of the MCS. We found that the identity threat and retrospection were properties of sense-making that explained the business unit managers’ attitudes towards the corporate MCS. Particularly prior experiences of production-centred line-manager positions in small entrepreneurial firms seem to foster coercive perceptions of MCS. The results of this study contribute to MCS literature.

LITERASI KEUANGAN DIGITAL SEBAGAI UPAYA PENDUKUNG PEREKONOMIAN

Kurungan Nyawa Village in Pesawaran District shows signs of weakness in BUMDes management. The implementation of BUMDes in Kurungan Nyawa Village is constrained by three main problems, namely economic, social, and human potential issues. Academics who can help improve the management and administration of BUMDes business units that are not producing at peak production levels, even in a state of suspended animation, can help solve three problems faced by BUMDes in Kurungan Nyawa Village, Pesawaran Regency.

Cognitive Motivational Perspectives of Performance Measurement System and Organisational Commitment: Role Ambiguity as a Mediator

The use of Comprehensive Performance Measurement System (CPMS) in facilitating and influencing decisions has been predominant for such purposes. It is also a complex link of CPMS with individual performance which has been evidenced in the literature in recent years. Nonetheless, prior studies have shown inconsistent findings on CPMS informational characteristics and their behavioral implications. Therefore, by taking the cognitive motivational theory and role theory into account, the current study contends the usefulness of CPMS information in increasing role expectation and motivation. Accordingly, this study examines the influence of CPMS on the role ambiguity of managers and organizational commitment by collecting data from 120 business unit managers of manufacturing companies that are registered under the Federation of Malaysian Manufacturers (FMM). To further examine the mediating effect, the study employed Partial Least Squares and the Sobel test and found that the informational characteristics of CPMS enhance organizational commitment by reducing role ambiguity. Overall, CPMS may provide useful information or feedback to better understand the roles of managers to essentially enhance motivation and improve commitment.

Predicting Entrepreneurial Readiness at PTNBH Universities Based on Their Mindset and Motivation

This study aims to predict the entrepreneurial readiness of managers based on entrepreneurial motivation and mindset in entrepreneurship. This is necessary because the ratification of universities that previously had the status of PTN-BLU to become PTN-BH demands financial independence, with one of the sources of income being from the business unit sector. This research was carried out at Yogyakarta State University as a newly authorized PTN-BH with business unit managers as the population. The Issac and Michel sampling method determined the sample to be 55 people at random. Using a pragmatic paradigm with quantitative design. The technique used is multiple regression using PLS. The results showed that Entrepreneurial Mindset affects Entrepreneurial Readiness with a t-statistical value of 3,090 with significance levels of 0.002 (proven hypothesis). Entrepreneurial Motivation affects Entrepreneurial Readiness for a t-statistical value of 4,044 and a significance level of 0.000 (this hypothesis is confirmed). Every university that has just been legalized as a PTN-BH must pay attention to the motivation and mindset of its business unit managers, especially business unit managers, generally university staff, who are given additional tasks.

Impact of Lean Management Implementation Practices on Operational Performance: An Empirical Study of the Pharmaceutical Industry in Sri Lanka

The purpose of this paper is to investigate and explore lean management implementation practices for operational performance in the pharmaceutical industry in Sri Lanka. The study investigates the impact of lean management implementation practices with the lean bundle on the operational performance of each business unit of the pharmaceutical industry. The methodology study has been conducted with 412 business unit managers of the pharmaceutical industry. SPSS has been used for descriptive statistics. The AMOS version has been used for structural equation modelling. SEM technique has been used to develop the measurement model. This study has investigated how lean management practices have an impact to gain operational performance in the pharmaceutical industry in Sri Lanka. Lean management practices have implemented the lean bundle TQM, HRM, JIT, and TPM to succuss the operational performance. This study has been limited only to the pharmaceutical industry in Sri Lanka and measured lean management with the lean bundle. Also, operational performance has been measured with seven dimensions. The findings of this study have given a high value to implementing lean management using the lean bundle. This lean bundle can be used to gain high operational performance in any industry.

Introducing digital technologies in person-related services—Support through Social Service Engineering

The trend towards digitalization has made its way into personal services, promising better service quality for customers and improved working conditions for service providers. However, the implementation of digital technologies remains a major challenge, especially for smaller companies. Building on the results of the SO-SERVE project, this paper presents the concept of Social Service Engineering and its practical application in introducing a digital tool in two daycare centers. The software provided to the employees on tablets was intended to support the information and documentation processes, as the design of internal and external information flows and documentation processes in the daycare centers proved to be particularly challenging. The paper presents two exemplary SO-SERVE tools used in the daycare centers: ‘Digitization Checklists’ provide company managers and business unit managers with an overview of the necessary steps for the standardized use of software and hardware within the company. ‘Digitization companions’ are employees who are readily available to their colleagues as contact persons for questions and concerns about working with the new digital tool. An initial online evaluation with 23 educators from the daycare centers reveals that the digital tool and supporting SO-SERVE tools have improved information and documentation processes, and the work situation of employees. Both educators and parents benefit from the improvements.

Curriculum Integration in Leadership and Entrepreneurship Development for Mosque Manager Education

This article focuses on implementing curriculum integration in developing leadership and entrepreneurship in mosque manager education at STIDKI Ar-Rahmah. The type of research used is qualitative with a case study approach. The data were collected using a qualitative approach using interviews with the Chairperson, Vice Chairperson, Head of Study Programmes, secretary of study programs, lecturers, students, and alumni of STIDKI Ar-Rahmah as well as observations of various related activities. Data analysis used Milles Hubberman interactive data analysis model: data reduction, data presentation, and drawing conclusions. The results of the analysis show that the development of leadership and entrepreneurship is carried out by instilling basic values through several related courses, developed with several student programs managed by BEM, involving students in the management of the foundation's business units, and providing direct experience of the mosque management process in courses held at the stakeholder mosque.

Roles and Responsibilities while Rethinking the Movement to Get Moving: Archives and Records in the Road Accident Fund

This paper reports on the findings of a Master of Information Science dissertation. The purpose of the study was to determine the Road Accident Fund’s readiness for electronic records. The study was qualitative, and a case study was used as the design for the investigation. Data were collected through document analysis. The findings revealed that two business units in the organisation have similar record-keeping mandates, which is confusing. Records Management forms part of the Information Governance unit at head office, while Correspondence and Document Management Services are responsible for performing records management functions in the regional offices. These business units do not form part of Information Governance, as is the case at head office, but are stand-alone regional units entrusted with records management. There is one such unit in every regional office across the country. The organisation has a central records manager who operates from the head office in Centurion. However, these regional records management business units exist and operate in isolation. As a result, there is dis-integration between paper records and the electronic processing of claims, which hinders the institution from providing timely services to motor vehicle accident victims. To improve its records management practices, the study recommended developing and implementing a records management programme, which will facilitate records management policy implementation and the development of standard processes and procedures within the organisation for managing paper and electronic records in an integrated manner.