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This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.    

This study aims to analyze the organizational restructuring process at PT X and its impact on operational efficiency. This research also identifies post-restructuring barriers and formulates solutions that can be implemented. By using qualitative methods through interviews, observations, and documentation, the results showed that restructuring had a positive impact on operational cost efficiency, accelerated decision-making, and workflow efficiency. However, obstacles such as increased workload, adaptation difficulties, and technical constraints emerged. To overcome them, the company is advised to provide counseling services, transition training, and regular workload evaluations to maintain productivity and support the success of restructuring in the long run.

In the digital era, companies are required to manage data optimally to improve operational efficiency. This research aims to analyze the role of data management and database systems in supporting company work efficiency. A descriptive approach is used by reviewing literature from various relevant academic sources. The results show that the implementation of a structured database system can reduce data redundancy, increase the speed of information access, and strengthen the decision-making process. With good data integration between divisions, the company can improve internal coordination and response to market changes. The findings confirm the importance of an effective data management strategy in supporting an organization's competitive advantage.    

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.

This study aims to evaluate production waste at PT XYZ, a food manufacturing company in Bandung, Indonesia, which experiences inefficiencies caused by overproduction and product defects. A descriptive qualitative method with a case study approach was used, employing data from production reports, field observations, and interviews. The analysis was conducted using the 7 Waste framework, the 5S workplace organization method, and the PDCA (Plan-Do-Check-Act) cycle. The findings show that the main types of waste at PT XYZ are overproduction and defects, which are caused by inaccurate demand forecasting, ineffective layout, and inconsistent quality control. By implementing 5S and PDCA, the company successfully reduced waste, improved workspace organization, and increased process efficiency. This study provides practical insights for manufacturing companies seeking to implement lean strategies for continuous improvement.

Competition within Indonesia's banking landscape, specifically at BSI KCP Purwokerto Karangkobar, necessitates flexible strategies to stay relevant. This research assesses how the utilization of SERVO (Strategy, Environment, Resources, Value, Organization) analysis impacts the performance of the firm. Employing qualitative descriptive techniques, information was gathered through comprehensive interviews, observations, and document reviews. Results reveal that strategies focusing on digital advancement, community engagement, and operational effectiveness are vital components. Cooperation among departments, particularly between gold services and microfinance, fosters social bonds and enhances transparency. The teller and security teams uphold service excellence through the consistent application of Standard Operating Procedures. The SERVO framework has shown to be effective in merging digital advancements with sharia principles within company operations, which enhances customer satisfaction and boosts competitiveness. Proactive modifications in response to evolving customer demands are essential for enhancing institutional effectiveness.

Human Resource Management involves the study of overseeing the interactions and responsiibilities of employees to ensure effectiveness and efficiency in reaching the organization’s objectives or vision. In the concept of sharia, Human Resource Management uses Islamic principles, namely the principle of trust, the principle of syirkah, the principle of cooperation in goodness, the principle of social responsibility, the principle of joint ownership, the principle of economic distribution, and the principle of justice. The creation of fair Sharia Human Resource Management in the work environment, it is necessary to pay attention to employee performance, work environment, organizational culture, and organizational justice. The author in this study aims to analyze the role of sharia human resource management in creating an equitable work environment. The method used by the author is literature review by involving 29  data sources that are in accordance with the research topic. The results of this study indicate that sharia principles in economic activities, especially in Human Resource Management can create justice in the work environment. Employees as Human Resources are a central and important sector because they will support the achievement of the company's vision, so employee performance, work environment, organizational culture, and fairness to employees must be considered and become a priority for the company. The conclusion of this research is that Sharia Human Resources with principles that prioritize truthfulness, trustworthiness, and so on can support the occurrence of a fair work environment.

This study aims to analyze the employee training system at Toko Kue Hanania Food, particularly in improving product packaging skills and customer communication. Using the observation and documentation method, this research identifies that training is conducted through the On-the-Job Training method, where new employees learn directly in the workplace within one to three days. The results indicate that while this method is effective in accelerating employee adaptation, challenges such as lack of training documentation, limited trainers, and minimal evaluation and follow-up remain obstacles. Additionally, the company strives to manage training costs efficiently by utilizing internal resources and innovation in daily operations. To enhance training effectiveness, a more structured system is needed, such as the development of Standard Operating Procedures (SOPs) and providing incentives for employees who demonstrate performance improvements.

Management of medical Hazardous and Toxic (B3) waste is a major challenge in the health and environmental fields. PT Ubersari Kertalangu, as a company operating in the waste and environmental management sector, requires a structured company architecture system to support B3 medical waste management activities safely, efficiently and in accordance with regulations. This research designs a TOGAF-based corporate architecture planning method that is integrated with the ISO 31000 risk management approach. The results show that this integrative model is able to increase waste tracking accuracy, mitigate environmental and legal risks, as well as company operational efficiency..    

This study aims to analyze the influence of kaizen principles, efficiency, and work discipline on employee performance. The research method used is a quantitative approach with regression analysis techniques to measure the relationship between these variables. The results of the study indicate that the principles of kaizen, efficiency, and work discipline have a positive and significant influence on employee performance, both partially and simultaneously. The application of these three variables consistently can increase productivity, efficiency, and work quality, while creating an innovative and adaptive work culture. Thus, the implementation of the principles of kaizen, efficiency, and work discipline can be an effective strategy in improving employee performance and supporting the company's competitiveness in the era of globalization.

This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utilizing observation and unstructured interviews with relevant stakeholders as data collection techniques. The findings reveal that the application of BMC at PT Jamkrindo Syariah has been optimal and has positively impacted the company’s operations, particularly in market penetration, customer relationship management, and cost efficiency. Furthermore, partnerships with both private and governmental institutions serve as critical elements for ensuring business sustainability. The study recommends that the company continuously pursue product innovation, strengthen digital channels, enhance human resources, and regularly evaluate its business model to remain responsive to market changes. Effective implementation of BMC can serve as a strategic tool to boost the company’s competitive advantage.

This study aims to analyze the implementation of management control systems in improving company performance at PT. Melu Bangun Wiweka (MBW), a private construction company facing tight competition in the construction services industry. The study uses a qualitative approach with a descriptive method, where data is obtained through interviews with the company. The results of the study indicate that PT. MBW has implemented a fairly good management control system through the stages of strategic planning, budgeting, activity implementation, and performance evaluation. This system has been proven to play an important role in directing organizational activities and improving employee performance through the provision of rewards and sanctions based on standard operating procedures. This study concludes that a structured and communicative management control system can improve the effectiveness and efficiency of the company in achieving its goals. It is recommended that the company continue to improve employee understanding of the company's vision and strengthen the evaluation system to face competitive challenges in the future

This article aims to analyze the differences in stock performance before and after mergers and acquisitions in companies listed on the Indonesia Stock Exchange (IDX). The problem focuses on the impact of mergers and acquisitions on stock performance indicators, such as Stock Returns, Price Earnings Ratio (PER), Price to Book Value (PBV), and Earnings Per Share (EPS). In order to approach this problem, theoretical references from financial management and market efficiency theory are used. Data were collected through financial statements of companies undergoing mergers and acquisitions in the 2018-2020 period and analyzed quantitatively using normality tests and significant difference tests with paired sample t-tests. This study concludes that mergers and acquisitions have a significant effect on increasing several stock performance indicators, especially Stock Returns and PBV, although the impact on PER and EPS varies depending on the industry sector and market conditions. The results of this study are expected to provide insight for investors and business actors in assessing the effectiveness of mergers and acquisitions as a company growth strategy.

The research analyzes the impact of technology on Indonesia's national economy, focusing on GoTo's contribution as a leading technology company. GoTo, born from the merger of Gojek and Tokopedia, has created an innovative business model that connects consumers and businesses through an efficient digital platform. Secondary data analysis from LPEM FEB UI (2023), Aji (2023), Jerry (2023) SMERU Research Institute (2022), and other relevant sources, shows that GoTo makes a significant contribution to Indonesia's GDP, estimated at Rp349 trillion to Rp428 trillion in 2022, equivalent to 1.8% to 2.2% of total GDP. In addition, GoTo has empowered MSMEs by increasing average incomes by 30% for those in its ecosystem, created approximately 1.7 million jobs, and contributed to reducing income inequality by lowering the Gini coefficient by 4.43% in its operating regions. The research also underscores the importance of GoTo in facilitating increased value addition and business efficiency. Nonetheless, challenges such as the digital divide and the need for increased digital literacy remain a concern. By optimally utilizing the potential of the digital ecosystem and addressing existing challenges, Indonesia can achieve sustainable, inclusive, and equitable economic growth through the strategic role of technology companies like GoTo.

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

This study aims to determine the influence of Work Motivation, Work Environment, and Job Satisfaction on Employee Productivity at PT. Nihon Seiki Indonesia. This research is motivated by the phenomenon of declining employee productivity as shown by the non-achievement of work targets in recent months. This problem indicates the possibility of a decline in internal quality that needs to be evaluated, such as low motivation, less supportive work environment conditions, and less than optimal job satisfaction. This decline can also have an impact on the company's overall performance, including in terms of efficiency, production quality, and customer satisfaction that are declining over time. The method used in this study is a quantitative method with a descriptive and verifiable approach. The data collection technique was carried out through the distribution of questionnaires to 90 employees as a sample of the total population of 115 employees working in the company. The research instrument was tested through validity and reliability tests. Data were analyzed using multiple linear regression analysis, t-test (partial), F test (simultaneous), and determination coefficient (R²) test, with the help of SPSS software version 26. The results of the study show that Work Motivation, Work Environment, and Job Satisfaction have a significant effect on Employee Productivity, both partially and simultaneously. These findings confirm that the increase in employee work productivity is not only dependent on external factors such as technology and management systems, but is also highly determined by internal factors that are directly related to individual comfort and satisfaction at work. Therefore, company management needs to focus more on efforts to create a conducive work environment, build strong motivation, and increase employee job satisfaction as a strategy to optimize productivity. In addition, continuous training and effective communication between teams also need to be improved to maintain morale, collaboration, and the achievement of overall organizational targets.

Employee productivity is a crucial factor in a company's success. Educational qualifications are believed to enhance skills and work efficiency. However, in some companies, employees with lower education levels exhibit productivity nearly equal to those with higher education. This study aims to analyze the impact of educational qualifications on employee productivity. A quantitative research method was used with simple linear regression. Data was collected through questionnaires from 30 respondents in the studied company. The analysis results indicate that educational qualifications significantly affect productivity. The t-test produced a t-value of 2.919 with a p-value of 0.007 (<0.05), leading to the rejection of H₀. The regression coefficient (B) of 0.443 suggests that each unit increase in educational qualification raises productivity by 0.443 units. The coefficient of determination (R²) of 0.233 indicates that 23.3% of productivity variability is influenced by educational qualifications, while 76.7% is affected by other factors such as work experience and skills. In conclusion, educational qualifications impact employee productivity, but other factors also play a significant role. Companies are advised not only to consider education levels in recruitment but also to enhance training and skill development to optimize employee productivity.

oil palm plantations are one of Indonesia's leading agricultural sectors and contribute significantly to the economy. In production activities, costs are an important factor for a company's efficiency and profitability. This study discusses the structure of production costs, the division of direct and indirect costs, and the method of calculating the Cost of Goods Sold (HPP) in oil palm nurseries and production units. The main objective is to provide a comprehensive understanding of production cost management to achieve more efficient and effective cost management for oil palm plantations.

Irritant contact dermatitis is a skin disease that often occurs in rubber company workers due to contact with irritant materials. Irritant materials in the work environment can damage the skin, cause inflammation, and cause irritation. If not treated immediately, this condition can interfere with comfort and reduce work efficiency. This study aims to determine the factors associated with complaints of irritant contact dermatitis in production and laboratory workers at PT. X. This study uses a quantitative approach with an observational cross-sectional design. The study population was 64 workers, with 38 people as samples taken using a purposive sampling technique. The variables studied included the dependent variable (complaints of irritant contact dermatitis) and independent variables (length of service, exposure to chemicals, duration of exposure, personal hygiene, and use of PPE). Data analysis was carried out univariately and bivariately using the Chi-Square statistical test with a 95% confidence interval. The results showed that complaints of irritant contact dermatitis with moderate and severe categories were 44.7%, and the mild category was 55.3%. There was a significant relationship between length of work (p=0.031), length of exposure (p=0.032), personal hygiene (p=0.011), and use of PPE (p=0.024) with complaints of irritant contact dermatitis.   Keywords:, , 

This research was made to examine the determinants of financial performance of banking companies in Indonesia. There are four independent variables (board of diversity, net interest margin, operational efficiency, and liquidity risk) and a moderating variable (firm size) have been analyzed in this research. Testing the interaction effect of firm size in explaining the influence of these four independent variables on banking financial performance is still very limited. This quantitative research was analyzed by using secondary data from audited annual reports of the company. The purposive sampling technique was used to choose the research’s samples during the observation periods (2018-2022) and obtained 200 observations (40 samples over 5 years of research). Panel data regression with the EViews program was used to test the eight hypotheses which was developed in this research. The results of the Chow test and Hausman test confirm the use of the Random Effect Model in the analysis. The findings from testing the interaction model show that firm size does not moderate the influence of board of diversity and net interest margin on financial performance, while for operational efficiency and liquidity risk variables, the firm size shows a pure moderating role for the both.