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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.

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.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

This research purposed to analyze the financial performance of PT. Indo-Rama Synthetics Tbk. The research was conducted using a quantitative approach with financial reports as a data source to examine financial performance based on profitability ratios, liquidity ratios, activity ratios and solvency ratios. The research examines financial performance starting from 2020 to 2022 with financial reports obtained from the official website of the Indonesia Stock Exchange (BEI). Based on the results of the analysis, it was found that in the profitability assessment only the return on assets ratio had reached the efficient criteria, while the net profit margin and return on equity ratios were considered inefficient. In assessing liquidity, the current ratio and quick ratio are not yet liquid. Activity assessment through inventory ratios, fixed asset turnover and total asset turnover is considered to have not met the efficient level each year. Meanwhile, in the solvency assessment, it was found that the overall ratios used, namely the debt to asset ratio and the debt to equity ratio, met good criteria.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

Over time, land use change has become more prevalent, which has resulted in the reduction of green open land, especially in urban areas. As a result, biodiversity is decreasing. In the face of this, KWT Madumulyo, as the Madumulyo Women Farmers Group RT 07/RW 01 Pulisen, Boyolali is considered capable of adapting to the current conditions, through its efforts in providing food and medicine sources for local residents. So that the purpose of this research is to be able to inventory plant species cultivated by the Madumulyo Women Farmers Group (KWT) in Kebun Lestari as an effort to optimize urban land use and improve the welfare of the Madumulyo RT 07 / RW 01 community through the provision of sustainable food and medicine sources. The method used in this research is descriptive analysis, where the interview process and literature study are then described. The results obtained show high plant diversity with various benefits, both as food and medicine. There are 47 species of plants that are cultivated, including categories of vegetables, flowers, fruits, spices, as well as plant parts that are utilized, such as leaves, rhizomes, tubers, stems, flowers, and seeds. The dominance of vegetable plants reached 42.55% of the total species, followed by fruit at 25.53%. To optimize land use and improve the welfare of the local community. To optimize land use and improve community welfare, these gardens also play a role in providing sustainable food and medicine sources, which can increase self-reliance and encourage more efficient and environmentally friendly use of natural resources.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

This research aims to analyze: (1) types of purchasing behavior of free-range chicken consumers in Kendari City, (2) factors that influence the purchasing decisions of free-range chicken consumers. The factors studied in this research are cultural, social, personal, psychological factors, chicken price, age and income. Determining the location of this research was carried out purposively. This research was conducted at the Wet Market (Mandonga Mall) Kendari City with the data used being primary and secondary data. This research used 35 respondents each who bought free-range chickens and those who did not buy free-range chickens taken using accidental sampling. The data analysis used in this research is engagement inventory design analysis and logistic regression analysis. The results of this research indicate that the type of consumer purchasing behavior is classified as a complex purchasing behavior type. This type of behavior has a high level of involvement in decision making to purchase free-range chicken and consumers are aware of the real differences between attributes. Factors that have a positive influence on consumer purchasing decisions are cultural, psychological and age variables. Variables that have a negative influence on purchasing decisions are social factors and income. Factors that have no influence are price and personal variables.

The function of artificial intelligence (AI) in creating a positive consumer experience on the Shopee e-commerce platform is covered in this study. Nowadays, artificial intelligence (AI) plays a significant role in the e-commerce sector, allowing businesses to offer more individualized, quick, and safe services. This study examines how Shopee customer satisfaction and loyalty are impacted by the use of AI technologies, including chatbots, tailored product suggestions, fraud detection, and inventory management. This study found that AI plays a significant role in making shopping more responsive and convenient by analyzing data on the use of chatbot services, the efficacy of personalized recommendations, the accuracy of predicting customer needs, transaction security, and the efficiency of logistics management. According to the study's findings, implementing AI technology reduced service response times by up to 20% and increased customer satisfaction by 15%. In addition to enhancing service quality, the use of AI increases Shopee customer loyalty. These results demonstrate how AI in e-commerce holds enormous promise for fostering startup expansion and enhancing client connections.

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

This study aims to analyze user satisfaction with the inventory management application for Regional-Owned Assets (BMD) at SMK Negeri 17 Jakarta using the SERVQUAL method. The application was implemented to enhance asset management efficiency, but challenges such as data inaccuracies and limited user skills hinder its effectiveness. The SERVQUAL method evaluates five service quality dimensions: tangibles, reliability, responsiveness, assurance, and empathy, by measuring the gap between user expectations and perceptions. The findings reveal that all service quality dimensions have negative GAP values, particularly in reliability and tangibles, indicating that the application has not fully met user expectations. Therefore, improvements in system reliability, application design, and technical training are essential to optimize the use of the application for effective asset management in the school.

Recording drug stock cards is an important process in managing drug inventory at Batua Health Center, Makassar City. This study aims to evaluate the drug stock card recording system and its effectiveness in inventory monitoring. The methods used include in-depth interviews with informants, direct observation, and document analysis related to drug recording. The results showed that all aspects of the recording system were well fulfilled, reflecting a structured and accurate system, as well as the use of distribution books to verify the suitability of the data. Although the recording system was considered efficient, some informants recommended improvements in the layout of the storage space to increase accessibility. In conclusion, the application of technology in drug stock management needs to be improved to increase the efficiency and accuracy of inventory management at Puskesmas Batua.

This study aims to find out and analyze the legality of foreign investment registration in the online single submission risk based approach (Oss-RBA) system in Indonesia. This research is a normative research using primary, secondary and tertiary legal materials collected by tracing or searching and documentation studies, the legal materials that have been collected are processed and analyzed in several stages, namely inventory, identification, classification and systematization. The results of the study show that (1) Law Number 25 of 2007 concerning investment has been in compliance with TRIMs. (2) Foreign investment business licenses in the Oss-RBA system are not considered to violate TRIM's because they are not regulated in the illustration of the violation of the TRIM's agreement.     

In the era of globalization, schools are required to be able to adapt to the rapid development of technology. One important aspect that needs to be considered is school data management. A good information system is not only able to manage student attendance data and book inventory, but can also help in making more effective decisions. SMK Negeri 1 Banyumas, which is the focus of this research, is expected to be an example of how a school can utilize information technology to improve the quality of its services

Human rights are inherent in every human being who has the same rights, including unilateral termination of an agreement, then these human rights are disturbed and not protected. The research method uses normative legal research, namely the doctrinal method, namely inventorying positive law, finding legal principles and doctrines, synchronizing existing laws and regulations and conducting research by reviewing and examining various existing literature. With the Legislative Approach, Historical Approach, Comparative Approach, and Conceptual Approach. The results of the study indicate that unilateral termination of an agreement has the potential to be categorized as an unlawful act if the unilateral termination of the agreement is carried out without a valid reason, violates the principles of propriety and law, and causes losses to other parties. In addition, unilateral termination of an agreement if carried out without a valid reason violates human rights related to the right to legal certainty and human freedom without discrimination.

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.