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Penelitian ini bertujuan untuk mengevaluasi implementasi Tingkat Komponen Dalam Negeri (TKDN) pada pekerjaan elektrikal proyek konstruksi bangunan gedung pemerintah di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif deskriptif–evaluatif melalui studi kasus pada delapan lokasi proyek pemerintah. Evaluasi dilakukan terhadap capaian TKDN pada pekerjaan MVMDP, LVMDP, pemasangan kabel, pencahayaan, genset, trafo distribusi, dan biaya transportasi berdasarkan dokumen kontrak dan ketentuan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa capaian TKDN antar proyek sangat bervariasi, dengan kecenderungan nilai TKDN rendah pada komponen berteknologi tinggi dan proyek di luar Pulau Jawa. Temuan ini mengindikasikan bahwa keterbatasan material lokal dan ketimpangan distribusi industri menjadi tantangan utama dalam implementasi TKDN. Penelitian ini memberikan kontribusi empiris dalam mengevaluasi kebijakan TKDN pada pekerjaan elektrikal serta menjadi dasar rekomendasi kebijakan peningkatan TKDN yang lebih terarah.

Because it is used to establish the product's selling price, the cost of manufacturing is a crucial figure. The cost of labor, raw materials, and manufacturing overhead must all be taken into account when compiling the cost of manufactured goods. Giving the wrong selling price is the issue Micro, Small, and Medium-Sized Businesses are facing. The full costing conduct is one of the techniques required to determine the cost of things produced in an accurate manner. Qualitative data is used in this kind of study. The cost of commodities produced at the Ayy Slime company in Kediri City is the focus of this study. The owner of the Ayy Slime company was directly interviewed for this study. According to the study's findings, the Ayy Slime company did not calculate the cost of goods produced correctly. Because of the presence of several factor, including fixed overhead costs that include uncalculated building and equipment depreciation costs, have an impact on the selling price calculation.

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.