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This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

In the modern business world, catering companies face significant challenges in managing complex operations such as order management, inventory, production, and delivery. Many catering companies struggle to align their business processes with the evolving needs of consumers, leading to inefficient resource utilization and declining service quality. This study aims to identify the key components and interactions among components in a business architecture based on The Open Group Architecture Framework (TOGAF). The research method employs the Architecture Development Method (ADM) approach from TOGAF, involving stages of requirements analysis and conceptual business architecture design. Research data were obtained through observations of ERP systems used by catering companies, covering order management, inventory management, production, delivery, procurement, and finance. The results reveal the identification of components and their interactions that support operational process integration and enhance resource efficiency. These findings are expected to serve as a foundation for developing a more integrated, strategic, and adaptive business architecture to support the sustainability of catering companies.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

This study analyzes the impact of Government Regulation in Lieu of Law (Perppu) No. 2 Year 2022 on Job Creation, particularly in the plantation sector, on the rights of Masyarakat Hukum Adat (MHA). The initial purpose of this Perppu was to increase investment through simplification of regulations and acceleration of licensing, but the formulation of existing norms and regulations can threaten the existence of MHA. This research is a normative research and uses a legislative approach by analyzing primary and secondary legal materials, and using John Rawls' Theory of Justice and Mochtar Kusumaatmadja's Theory of Development Law. The results show that there are significant changes in the application of Perppu No. 2 Year 2022 on Job Creation compared to Law No. 34 Year 2014 on Plantations, including changes in land area limitations, elimination of environmental permits, and elimination of criminal sanctions related to permits and the environment. The implications of the implementation of this Perppu are that it exacerbates the marginalization of Indigenous Peoples, ignores customary rights, and causes overlapping land tenure, as well as ecosystem and environmental damage. This research suggests several strategic steps: accelerating the inventory of customary land and the granting of customary rights certificates, requiring MHA to be involved in every stage of decision-making through FPIC mechanisms, and passing a special law for MHA. Investment policies should also focus on sustainable development with stricter environmental standards than at present.

The rapid development of information technology has significantly impacted the business world, including Micro, Small, and Medium Enterprises (MSMEs). However, business actors, particularly in the catfish farming sector, often face challenges in accessing broader markets and improving operational efficiency. This study aims to develop LeleQue, a web-based information system designed to efficiently support the management of catfish farming businesses. By implementing the SDLC (Software Development Life Cycle) method, this research outlines the system development process, from needs analysis to system evaluation The LeleQue application is equipped with key features such as financial bookkeeping, inventory management, debt tracking, financial reports, and discussion forums. The findings indicate that LeleQue provides an integrated platform to meet the operational management needs of catfish farming businesses. Additionally, the application facilitates collaboration among farmers through its community forum. This study contributes to supporting MSME digitalization, particularly in the catfish farming sector, to enhance efficiency, productivity, and business competitiveness.

Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

This study aims to describe the process of management of educational facilities and infrastructure in an effort to improve the quality of education in elementary schools. Facilities and infrastructure have an important role in education, and the existence of adequate facilities can help improve the quality of learning. This study uses a descriptive qualitative method, with data sources obtained through observation, interviews, and documentation. Interview informants include school principals, teachers who manage facilities and infrastructure, and subject teachers. The results of the study show that school facilities and infrastructure are well managed, including planning, procurement, use, inventory, removal, and supervision. The management process runs smoothly, which makes stakeholders feel satisfied and contributes to achievements.

During this time, the development of technology has progressed rapidly.  In this sense, many companies have followed this technological development and introduced it into the collection of inventory data of assets, goods, and their financial reports. To obtain accurate and precise data, an inventory data collection system is required. Manual accounting calculations mean that Depot Kayu Kusen Laris III often records inventory incorrectly, which affects the resulting financial reports. Therefore, this study aims to develop an inventory information system that will support accurate data collection at Kayu Kusen Laris III Depot. The conclusion of this study is that the inventory data information system is designed using Access and SQL database.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

Inventory management is a crucial aspect of ensuring operational efficiency, especially in trade and distribution companies like PT. Indah Permata. The manual recording system currently in use creates several challenges, such as data entry errors, duplication, and delayed reporting. Therefore, this study aims to develop a web-based inventory management system to address these issues and optimize the company's operations. The development method used is the waterfall model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was developed using PHP Native and MySQL as the database. The results show that the system improves operational efficiency by speeding up real-time item tracking, minimizing human errors, and enhancing data security and accessibility. With features such as login, data addition, editing, deletion, search, and export, the system enables administrators to manage inventory more effectively. Additionally, it supports quick and accurate decision-making processes. This system can serve as a solution for other companies facing similar challenges in inventory management.

Along with the advancement of technology, online gambling games that were initially only considered entertainment, turned into a source of income or known as online gambling. On this basis, the government issued Law Number 11 of 2008 concerning Information and Electronic Transactions to regulate the management of information and electronic transactions in Indonesia. Since its enactment in 2008, Law No. 11 of 2008 has not undergone major changes to keep pace with the rapid advancement of information technology, especially related to online gambling. This research is a normative judicial research supported by a legislative approach, a sociolegal approach and a conceptual approach using primary legal materials, secondary legal materials and tertiary legal materials. This study uses data collection techniques in the form of observation and literature studies. The processing technique of legal materials is carried out in several stages, namely inventory, classification, systematization and verification, after which it will be analyzed qualitatively judicially according to the information obtained from various legal materials. The results of this study show that (1) Regulation of online gambling in Indonesia is regulated in 9 laws and regulations, namely in laws and regulations (2) Law enforcement against online gambling in Indonesia has not been running effectively, seeing that the data on online gambling cases from year to year online gambling cases are increasing. (3) Legal protection for people involved in online gambling, having legal protection rights guaranteed by Law Number 8 of 1981 concerning the Criminal Procedure Law (KUHAP).

PT Bumi Daya Plaza faces various obstacles in managing inventory because it still relies on a manual system based on Microsoft Excel. This approach causes a number of problems, such as recording errors, low data security, and limited real-time access, which negatively affect operational efficiency and customer satisfaction. This study aims to develop a web-based inventory system to overcome these problems. This system is designed to be able to monitor stock in real time, automate the reordering process, and generate accurate reports automatically. The research methodology includes interviews, observations, and document analysis to ensure user needs are met. The implementation results show that this system can improve work efficiency, reduce recording errors, and strengthen data-based decision making. With this innovation, PT Bumi Daya Plaza is expected to increase competitiveness and respond to market needs more effectively.

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.