The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.
Published
2025-06-11
Articles
Proposed contract manufacturing strategy for Baby Food Industry using Kepner-Tregoe and Analytic Hierarchy Process (AHP) Approach
Purpose: The aim of this study is to select the best contract manufacturing strategy to ensure sustainable growth and fulfillment of MA baby food at PT. S.A.
Methods: This study used qualitative and quantitative research methods. The qualitative approach involves conducting interviews and forum group discussions (FGD) with Subject Matter Experts (SMEs) to determine the root cause of problems using Kapner Tragoe and Why Tree Diagram analysis and to determine the criteria and alternative solutions for this problem. The quantitative approach uses the Analytical Hierarchy Process (AHP) to select the best alternative solution.
Results: Using the AHP method, the most important criteria that could influence the decision-making process were schedule (32.95%), cost (30.31%), delivery (16.44%), capacity (8.66%), ability (6.79%), and quality (4.86%). The best alternative solution for the short term to resolve the business issue is “Produce in existing contract manufacturing and distribute using 3rd party trader (58,09%)”. This alternative solution will ensure fulfillment and prevent sales losses of 96 billion but with a trade-off of a 10% increase in costs. Meanwhile, the best alternative solutions for long term is “Terminate existing Manufacture & Produce in Alternative Local Contract Manufacture in Indonesia (31,55%)”. This alternative solution provides cost savings equivalent to 8.8% of the existing COGS and ensures sustainable growth and fulfillment of MA baby food at PT. S.A.
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Garuda
SintaEvaluation of the performance of crowdfunding sharinghappiness.org in mobilizing the active role of the community to achieve SDGS 1.1
Purpose: Indonesia grapples with significant social challenges, notably extreme poverty, which are a key concern in the Sustainable Development Goals (SDGs). Crowdfunding has emerged as an innovative approach to address this issue, empowering communities to contribute actively to social change. Sharinghappiness.org, a prominent Indonesian crowdfunding platform, plays a crucial role in mobilizing public participation to support poverty alleviation campaigns. However, its effectiveness in maximizing engagement and achieving fundraising goals requires further investigation.
Research Methodology: This study comprehensively evaluates the performance of Sharinghappiness.org in mobilizing active community participation, particularly in relation to SDG 1.1, which focuses on eradicating extreme poverty. This study analyzes factors influencing public participation, including donor trust, ease of access and transactions, transparency in fund management, influencer impact, brand awareness, and platform inclusivity. Employing a qualitative approach, data were gathered through in-depth interviews with five key informants possessing in-depth knowledge of the platform's operations and social campaigns and a perception survey involving 57 respondents to gain broader insights from platform users.
Results: The findings highlight the critical role of donor trust and ease of transaction in driving public participation. Transparency in fund management and clear reporting are vital for fostering donor loyalty. While the platform utilizes influencer marketing, further optimization is needed to expand reach and awareness, particularly by involving influencers with audiences relevant to the platform's mission. Inclusivity remains a challenge, requiring efforts to actively engage marginalized communities through tailored programs and campaigns.
Recommendation: This study offers strategic recommendations to enhance the effectiveness of crowdfunding platforms in mobilizing communities and achieving their social goals, particularly in alleviating extreme poverty (SDG 1.1). Key recommendations include improving user experience, adopting structured marketing strategies, expanding collaboration with influencers and organizations, and addressing inclusivity challenges. By implementing these recommendations, Sharinghappiness.org and similar platforms can strengthen public trust, boost community participation, and make a more substantial contribution towards achieving SDG 1.1 targets in Indonesia, serving as an example of other platforms seeking to maximize their social impact.
