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PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

This research concludes that the Income Level (TPP) received by workers at retirement is only 10% of the last salary obtained from the mandatory pension program, a decrease in income of 90% of the last salary. The monthly living cost needs of retirees in retirement (food, monthly shopping, water costs - electricity, internet, lifestyle, health insurance, etc.) obtained data of IDR 5,600,000, - or equivalent to 56% of the last salary per month. So in actual terms, the level of retirement income (TPP) of retirees in Indonesia there is a gap of IDR 4,600,000, - or 46% less than the last salary per month. This condition causes retirees to fail to maintain their standard of living in old age, in addition to experiencing financial problems in retirement. Factors that affect the amount of a person's TPP consist of: 1) type of work, 2) pension program participated in, 3) length of service and salary amount, 4) investment return rate from the pension program, 5) government regulations, 6) macroeconomic factors and inflation, 7) health conditions of retirees, 8) family responsibilities, and 9) pension fund education determine the size of the level of retirement income. Optimizing private pension funds plays an important role in increasing TPP as a guarantee of income in retirement and creating financial independence in old age, in addition to improving quality of life. For this reason, private pension funds must be managed more optimally to achieve significant investment performance, improve pension fund literacy, target formal and informal workers, and diversify adequate products and services through digitalization of pension fund access and services to encourage significant growth in private pension fund participation.

The unhealthy financial condition of 7 state-owned construction companies in Indonesia has prompted the Indonesian government to pursue mergers through the Ministry of State-Owned Enterprises. This study analyzes the impact of these mergers on the 7 state-owned construction companies in Indonesia based on the synergy theory. This research is a literature study that uses previous research findings as a basis to reinforce the impact of mergers analyzed based on the synergy theory. According to the results of the literature analysis conducted, the synergy theory suggests that merging the 7 state-owned construction companies can be expected to increase profitability and improve financial health. This is because mergers can enhance efficiency, and market power, and strengthen the companies financial condition.

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.