Android-Based ‘Tire-Math’ Application Development: Integration of Business Mathematics in Receivables Management in MSMEs Tire Recycling to Support SDG 12

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About This Article

This is an AI-generated summary of a research paper. The original authors did not write or review this article. See full disclosure ↓

Journal of Teaching and Learning Mathematics·2026-01-25·View original paper →

Overview

This research addresses receivables management deficiencies in tire recycling micro, small, and medium enterprises (MSMEs) in Surengrono through digital innovation. The study develops an Android-based application termed 'Tire-Math' that integrates formal business mathematics concepts into operational financial management. The research is framed within the context of SDG 12 (Responsible Consumption and Production) and responds to the absence of systematic receivables tracking mechanisms in the sector, which currently relies on manual recording practices.

Methods and approach

The research employs a Research and Development (R&D) methodology following the 4D model (Define, Design, Develop, Disseminate), with the study scope limited to the Define and Design phases. Data collection involves in-depth interviews conducted with business owners and systematic analysis of operational task workflows. Descriptive analysis of collected data informs the identification of requisite application features and functionality. Validation of the design prototype utilizes a wireframe validation instrument, with an interview guide serving as the primary data collection tool.

Results

The Define and Design phases produced an initial application prototype incorporating automated receivables balance calculation and digital repayment reminder functionality. The prototype architecture reflects identified user requirements derived from stakeholder interviews and operational task analysis. The design outputs establish a foundational framework for integrating business mathematics competencies into MSME financial management systems through a digital platform.

Implications

The integration of formalized business mathematics into digital financial management systems represents a critical innovation pathway for enhancing managerial capacity in environmentally-oriented MSMEs. The application framework enables more precise cash flow monitoring, which directly supports economic stability and financial sustainability in green entrepreneurship contexts. This digital infrastructure facilitates the transition from informal to systematized receivables management, addressing a systemic constraint in tire recycling sector operations.

Disclosure

  • Research title: Android-Based 'Tire-Math' Application Development: Integration of Business Mathematics in Receivables Management in MSMEs Tire Recycling to Support SDG 12
  • Authors: Qurrotu A'yunin, Rani Darmayanti
  • Publication date: 2026-01-25
  • DOI: https://doi.org/10.22219/jtlm.v3i2.42779
  • OpenAlex record: View
  • PDF: Download
  • Disclosure: This post is an AI-generated summary of a research work. It was prepared by an editor. The original authors did not write or review this post.