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This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

This study aims to analyze the profitability ratios of PT Blue Bird Tbk during 2021-2024 to evaluate its financial performance. The method used is ratio analysis, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results of the analysis show that all profitability ratios have increased significantly. GPM increased from 22.24% in 2021 to 32.33% in 2024, indicating efficiency in managing production costs. NPM also increased from 0.39% to 11.8%, indicating the company's ability to maintain higher net income. In addition, ROA and ROE increased from 7.48% to 19.30% and from 9.59% to 29.12%, respectively. These findings indicate that PT Blue Bird Tbk has successfully recovered from the impact of the COVID-19 pandemic and has positive growth potential in the future

In rehandling activities In coal processing activities, mechanical tools such as crushers are needed to obtain production results in accordance with the company's desired targets according to the crusher target, therefore in processing it is necessary to carry out precise calculations, so that the ability of the tool (crusher) and know what things greatly affect the production processing process, so that it can be used optimally and has a high efficiency value for optimal production. Therefore, it is necessary to evaluate the results of the crusher production and the productivity of the support unit during rehandling activities in achieving the production target at ROM Port Area 2 in order to adjust the ability of the tool and other influencing factors with the crusher production target desired by the company. Actual rehandling productivity meets the crusher production plan target of 1100tph. Productivity in each zone with DT wheel 10, namely zone H there are 2 of 120,620 tph and 154,935 tph, zone L of 135,351 tph, zone M of 138,313 tph, zone I of 189,709 tph. And constraints on the crusher during a month that also affect obstacles in rehandling include schedule time with a total time of 176.72 hours, breakdown time with a total time of 4.84 hours, unscheduled time with a total time of 154.62 hours.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.  

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.  

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.

The property and real estate sector is one of the business sectors that makes a significant contribution to the country's economic turnover and growth. With the ever-evolving challenges, companies in the property and real estate sector must adapt their business strategies to remain competitive amidst uncertain market conditions. Therefore, innovation in resource management and efforts to enhance operational efficiency are essential to drive optimal profitability. This study aims to examine the effect of good corporate governance, proxied by the board of directors and audit committee, intellectual capital, firm size, and company growth on company profitability. This research utilizes secondary data sourced from the annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in a total of 50 companies as observations. The collected data were analyzed using SPSS software with a multiple linear regression method. The results indicate that the board of directors, audit committee, intellectual capital, and company growth do not have a significant effect on company profitability, whereas firm size has a positive and significant effect on company profitability.

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.

The development of the digital ecosystem has disrupted the transportation sector. Traditional transportation businesses have shifted to online transportation. This study aims to analyze Blue Bird's strategy in facing the ride-hailing disruption in Indonesia. The research was conducted using a descriptive qualitative approach. The data was sourced from digital searches and observations. The results show that the digital transformation implemented by PT Blue Bird Tbk has improved operational efficiency and competitiveness in the highly competitive transportation market. The My Blue Bird application, with real-time tracking and cashless payment features, has streamlined the booking process and strengthened customer loyalty. The data indicates an increase in app usage and a reduction in operational costs, supporting the effectiveness of the company's digital strategy. Strategic collaboration with ride-hailing platforms has also significantly contributed to market expansion and increased fleet occupancy. The success of this strategy is reflected in the rise in booking volume and overall customer satisfaction. As a further step that has not been fully implemented, it is recommended that Blue Bird explore the application of AI-based predictive models to optimize fleet scheduling and route dynamics. The use of this technology can provide more accurate demand forecasts and support strategic decision-making in resource allocation. Additionally, the development of a customer feedback system integrated with digital analytics will allow the company to respond to consumer trends and preferences more effectively. These measures, supported by enhanced digital infrastructure and cross-sector collaboration, are expected to further boost Blue Bird's efficiency and growth in the digital disruption era.

Telkom Akses is a company that plays a role in providing fiber optic-based telecommunications infrastructure in Indonesia. With increasing competition in the telecommunications industry, information system-based strategies are the key to creating competitive advantage (Damayanti et al., 2020). This study uses the Porter's Five Forces and Value Chain approaches to analyze Telkom Akses's competitive position (Mardiana, 2023) and identify the application of information systems in each of its business activities. The results of the study show that the use of technologies such as Big Data, AI, IoT, Blockchain, and SDN (Software-Defined Networking) can improve operational efficiency, strengthen customer service, and support service innovation (Aminah, 2022).

This research aims to implement the K-Means Clustering algorithm in clustering patterns of goods demand in the inventory management system at PT Semen Padang. With the development of industrial technology and the need for an efficient inventory management system, this research identifies problems faced by the company, such as manual records that are prone to errors and delays. The developed web-based system allows real-time data integration, automation of the goods request process, and analysis of demand patterns using the K-Means algorithm. The results show that the implementation of this system can improve the efficiency of inventory management, minimize recording errors, and support better decision-making in the procurement of goods.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.

This study aims to analyze the influence of working capital management, leverage, and institutional ownership on the profitability of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, while also examining company size as a moderating variable. The consumer goods sector, which has a large market potential in Indonesia, makes it essential to understand how these financial aspects affect company performance. Working capital management plays a crucial role in maintaining liquidity and operational efficiency, leverage determines the extent to which companies rely on debt financing, and institutional ownership reflects external monitoring that can drive managerial discipline. Company size is considered a moderating factor that could strengthen or weaken these relationships, especially in influencing profitability levels. Using a quantitative approach, the research findings reveal that each of the main variables—working capital management, leverage, and institutional ownership—partially and significantly affects profitability. More specifically, company size is found to moderate the effect of leverage on profitability, indicating that larger firms may be better positioned to optimize debt usage compared to smaller firms. This study not only provides empirical evidence regarding financial determinants of profitability but also enriches the discussion on how moderating factors such as firm size can influence the dynamics of corporate financial performance. The findings are expected to provide valuable insights for stakeholders, including managers seeking to optimize financial policies, investors evaluating company performance, and academics or researchers interested in exploring further implications for corporate governance and financial strategy in emerging markets like Indonesia. In conclusion, the study highlights the importance of managing financial variables strategically to sustain profitability in the highly competitive consumer goods industry.

In the modern era marked by rapid technological developments, enterprise systems play a crucial role in improving business efficiency and competitiveness. This study analyzes the role of enterprise systems in supporting business strategies, increasing productivity, and optimizing the management of company resources. The research method used is a qualitative approach with literature studies and case study analysis from various companies that have implemented enterprise systems. The results of the study indicate that the implementation of enterprise systems, such as Enterprise Resource Planning (ERP) and Customer Relationship Management (CRM), can provide significant benefits in decision making, business process automation, and increased coordination between departments. However, challenges such as implementation costs, system complexity, and the need for employee training are also factors that must be considered in the adoption of this technology. Therefore, the right implementation strategy and adjustment to business needs are key factors in the success of enterprise systems in supporting business development in the modern era.

Performance is the level of achievement and efficiency demonstrated by an employee in carrying out duties and responsibilities at work. Employee performance is measured to what extent he can carry out work that has certain goals and results. The purpose of writing this article is to determine the influence of communication and work relationships on employee performance. Writing this article uses literature study. The method used in this research is qualitative with literature study where the required data is collected through text study, then analyzed using content analysis techniques. Conclusion: Based on the literature study, it shows that from the 6 existing journals it was found that there is a significant influence between communication and work relations on employee performance, where the better the communication and work relations that exist, the better the employee's performance, while the worse the communication and work relations are, employee performance will also worsen where employee performance will affect the performance of a company.

This study aims to explore the dynamics of the role of Human Resources Business Partners (HRBPs) in driving business strategy, with a focus on identifying challenges and supporting factors for their implementation in the Indonesian financial sector. The study employed a descriptive qualitative approach with a case study method. Data were collected through in-depth interviews with several HRBPs and line managers in financial sector companies, supported by observation and document analysis. The collected data were analyzed thematically. The results revealed three main challenges faced by HRBPs: (1) resistance to change within the HR function itself, (2) limited analytical and business competencies within HRBPs, and (3) a lack of understanding of the strategic role of HRBPs among line managers. Furthermore, the success of the HRBP role is strongly supported by three key factors: full support from top management, quality collaboration with line managers, and the use of information technology for efficiency and data analysis. This study provides practical guidance for companies, particularly in the financial sector, to optimize the strategic role of HRBPs through competency development programs, organizational culture change, and technology support. This research provides an in-depth empirical overview of the actual practices and complexities of implementing the HRBP model in the Indonesian context, a topic rarely explored.

This study aims to analyze the financial performance of five food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period using financial ratios. The analyzed ratios include liquidity (Current Ratio), profitability (ROA, ROE, NPM), solvency (DAR, DER), and activity (TATO, FATO). The data were obtained from officially published annual financial reports. The results of the analysis show that PT Delta Djakarta Tbk demonstrated the most balanced performance, with strong liquidity, profitability, and solvency. In contrast, PT Sariguna Primatirta Tbk, despite showing high efficiency in fixed asset utilization, exhibited high leverage and low profitability. The findings of this study can serve as a basis for strategic decision-making for both investors and company management.

The advancement of information technology has driven companies to adopt technology-based systems to enhance operational efficiency while also increasing the complexity of information security risks. This study aims to analyse risk factors associated with information security assets, identify potential threats, assess risks, and provide mitigation recommendations. The OCTAVE method was applied to identify threats, vulnerabilities, and critical information technology assets, while FMEA was used to determine risk mitigation priorities based on the Risk Priority Number (RPN). The mitigation recommendations were developed in accordance with ISO 27001:2022 standards. Data collection was conducted through interviews with XYZ company representatives, identifying 34 information security asset risks, including 6 hardware failure potentials, 6 software failure potentials, 14 data failure potentials, 4 human resource failure potentials, and 4 network failure potentials. The risk categorisation results revealed 5 high-level risks, 6 moderate-level risks, 20 low-level risks, and 3 very low-level risks. The mitigation recommendations include three ISO/IEC 27001:2022 clauses: Human Resource Controls, Physical Controls, and Information Technology Controls.

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.