1. **State the problem:** We need to calculate the division of 54 by 382, i.e., find the value of $\frac{54}{382}$.\n\n2. **Formula used:** Division of two numbers $a$ and $b$ is given by $\frac{a}{b}$. Here, $a=54$ and $b=382$.\n\n3. **Simplify the fraction:** Find the greatest common divisor (GCD) of 54 and 382 to simplify the fraction. The GCD of 54 and 382 is 2.\n\n4. **Divide numerator and denominator by the GCD:**\n$$\frac{54}{382} = \frac{\cancel{2}27}{\cancel{2}191}$$\n\n5. **Final simplified fraction:** $\frac{27}{191}$.\n\n6. **Convert to decimal (optional):**\n$$\frac{27}{191} \approx 0.14136$$\n\n**Answer:** $\frac{54}{382} = \frac{27}{191} \approx 0.14136$