Publication Search

67,742 articles from 584 journals · 1,699 citations tracked

Showing 241-260 of 2,270

Analytics

Naila Yustiara; Raines Respati, Azka Acuzio; Nurmiati, Evy

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The success of information systems projects in the digital transformation era is often hindered by unhealthy team dynamics, even when technical aspects have been optimally met. This study aims to analyze the synergy between inclusive communication strategies and digital leadership styles in building team health and sustainable performance. The research method employed is a qualitative literature study, integrating variables such as digital leadership, psychological safety, and knowledge management. The results indicate that digital leadership serves as a primary catalyst in creating a psychologically safe work environment, which in turn enhances the creative self-efficacy of team members. Synergy is effectively established when leaders adopt transparent communication channels through digital collaboration tools to mitigate role conflict and technostress within hybrid work environments. Furthermore, knowledge coordination is proven to strengthen team cohesiveness through the conversion of personal knowledge into strategic organizational assets. The study concludes that the integration of empathic communication and adaptive leadership is the fundamental basis for the cognitive, psychological, and operational health of the team. This research produces a managerial synergy framework to mitigate the risk of project failure caused by human factors in the digital era.

Richard Alvin Munandar; Pratyaksa Ocsa Nugraha Saian

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

PT. XYZ is one of the largest retail companies in Indonesia. PT. XYZ has a website-based application that functions to help employees who work in IT Support to handle operational problems. However, this website has not implemented a session management system which can affect the level of security. Therefore, a system design was created for real-time session management using Firestore, Python, and Javascript. Firestore is used as a database to store sessions and Firestore has a feature called the Firestore snapshot listener which functions to detect changes in real-time. The research method includes identifying needs, initial prototype design, prototype creation, prototype evaluation, prototype refinement, and system implementation. Black Box Testing is used as a method for testing this system, where the results are in accordance with the needs and interviews are conducted with the admin of this website to test the session management system and find out the admin's response regarding the designed session management system. The results obtained are satisfactory because security can be further improved, user experience is improved, and the company's needs can be achieved.

Sida Larasati; Diana Apristya Nugraheni; Retno Widari

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

Yok Suprobo; Larsen Barasa; Natanael Suranta

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates thermal material properties and performance characteristics for high-speed vessel components subjected to extreme thermal stress during sustained high-speed operations. High-speed vessels including patrol boats, fast ferries, and naval craft experience elevated thermal loads from high-power density propulsion systems, aerodynamic heating, and sustained operational intensities creating demanding conditions for structural and mechanical components. Through qualitative analysis involving naval architects, materials engineers, high-speed vessel operators, and component manufacturers, this study examines how material thermal properties affect component durability, performance, and safety while identifying optimal material selections for critical applications. Results demonstrate that advanced thermal materials including high-temperature aluminum alloys, titanium alloys, ceramic composites, and thermal barrier coatings can extend component service life by 40-70%, improve thermal management effectiveness by 25-45%, and enhance operational reliability compared to conventional materials. Key implementation challenges include material cost premiums of 150-300%, manufacturing complexity, limited operating experience, qualification testing requirements, and supply chain constraints. Findings reveal that strategic thermal material selection for critical components represents essential enabling technology for high-speed vessel performance, reliability, and operational availability supporting defense, commercial, and emergency response applications requiring sustained high-speed capabilities. This research contributes to marine materials engineering literature by providing evidence-based frameworks for thermal material selection applicable to diverse high-speed vessel applications.

Syahrul Fadholi Gumelar; Abdullah Nur Aziz; R Farzand Abdullatif

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Open-pit mining activities in Indonesia contribute significantly to the national economy but require stringent monitoring to mitigate environmental degradation. Conventional monitoring methods relying on terrestrial surveys are often constrained by vast coverage areas, high operational costs, and limited field accessibility. This study aims to develop an artificial intelligence model capable of automatically detecting and mapping mining areas to enhance surveillance efficiency. The applied method is Deep Semantic Segmentation utilizing the U-Net Convolutional Neural Network (CNN) architecture. The model was trained using Sentinel-2 satellite imagery, focusing exclusively on Red, Green, and Blue (RGB) spectral channels to replicate human visual perception. Experimental results demonstrate that the proposed model performs reliable segmentation of mining areas, achieving an Accuracy of 93.58% and a Global Intersection over Union (IoU) of 0.8067. These findings indicate that the U-Net architecture can effectively extract spatial features of mines even when utilizing standard visual data. This research contributes to the development of an efficient, cost-effective, and scalable digital monitoring prototype to support innovation in sustainable environmental governance.

Tata Heru Prabawa

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates integrated legal-human resource frameworks for autonomous vessel operations in Indonesian archipelagic waters, addressing regulatory compliance gaps and seafarer workforce transition challenges. Through qualitative analysis involving 38 stakeholders including maritime lawyers, regulatory officials, ship operators, seafarer unions, training institutions, and autonomous technology developers, this study examines how existing maritime legal frameworks prove inadequate for unmanned operations while workforce displacement threatens 150,000+ Indonesian maritime workers. Results demonstrate that successful autonomous vessel adoption requires coordinated legal-HR approaches addressing liability allocation (achieving 75-85% clarity through multi-party frameworks), competency certification for remote operators (reducing training gaps by 60-70%), career transition pathways (enabling 55-65% workforce adaptation), and regulatory harmonization (improving compliance efficiency by 45-60%). Key barriers include UNCLOS Article 94 incompatibility, insurance unavailability, seafarer resistance, and jurisdictional fragmentation. Findings reveal that archipelagic contexts demand unique legal-HR solutions integrating traditional maritime rights, hybrid operational modes, and just transition principles. This research contributes frameworks enabling Indonesia to proactively shape autonomous vessel regulations protecting both technological innovation and maritime workforce interests during critical technology transition.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Nurfitri Kasran; Revia Oktaviani; Ardhan Ismail; Tommy Trides; Albert Juvensius Pontus

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

The stability of disposal slopes is a critical aspect of open-pit mining operations because it directly affects operational safety and the continuity of overburden dumping activities. Disposal areas composed of overburden materials generally exhibit heterogeneous characteristics, particularly when soft materials such as mud are present, which can significantly reduce slope stability. Therefore, a comprehensive slope stability evaluation is required prior to further disposal development. This study aims to assess the stability condition of a disposal slope under initial conditions, evaluate the influence of material conditions, and analyze the effectiveness of counterweight application in improving both the safety factor and disposal capacity. The research methodology involved the collection of primary and secondary data, including slope geometry, lithological conditions, and the physical and mechanical properties of disposal materials obtained from laboratory testing and company technical data. Slope stability analysis was performed using the limit equilibrium method with the assistance of geotechnical software, taking into account groundwater conditions and operational loading. The analysis results indicate that the initial disposal condition yielded a safety factor of 0.718, indicating an unstable slope condition. After simulating the removal of mud material, the safety factor increased to 0.907 but remained below acceptable stability criteria. The application of a counterweight significantly improved slope stability, resulting in a safety factor of 1.498. Further optimization through slope geometry redesign produced a final safety factor of 1.101, which satisfies the requirements stipulated in KEPMEN ESDM No. 1827 K/30/MEM/2018. Additionally, the redesign increased the disposal capacity from 119,507,864.23 LCM to 119,682,378.22 LCM, representing an increase of 174,513.99 LCM. These results demonstrate that counterweight application combined with geometric optimization is effective in enhancing both slope stability and disposal capacity.

Muhammad Aziz; Dicky Pratama

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Riva Fani; Chris Jhon Simanungkalit; Muhamad Shandy; Naufal Naufal; Muhamad Alfryan +5 more

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Effective information system design requires a clear and comprehensive understanding of the desired ideal system conditions in order to support organizational objectives. The TO-BE approach is a business process modeling method that describes future system conditions as a conceptual and strategic basis for improving existing AS-IS conditions. This study aims to analyze the effect of implementing the TO-BE approach in information system design on the clarity of system requirements, overall process efficiency, and the quality of system design outcomes. The research method used is descriptive-analytical research with a qualitative approach, employing data collection techniques such as literature review, direct observation, and in-depth analysis of system design documents. The results show that implementing the TO-BE approach in information system design provides a more structured and systematic overview of business processes, minimizes mismatches between system functionality and user needs, and improves the effectiveness and efficiency of business processes. Furthermore, the TO-BE approach assists system developers and analysts in designing system solutions that are aligned with organizational goals, operational requirements, and user expectations. Thus, implementing the TO-BE approach positively impacts the overall quality of information system design and is recommended as a critical and essential step in information system development initiatives.

Erenstina Ester Bana Lado; Adelbertus Umbu Janga; Paulus Mikku Ate

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the performance of Android-based attendance applications used at PT PLN ULP West Sumba by integrating two evaluation methods, namely WebQual 4.0 and Importance Performance Analysis (IPA). This attendance application functions to monitor employee attendance digitally so that it is expected to be able to improve the efficiency and accuracy of data recording. Evaluations are conducted to assess the extent to which the application meets the needs of users as well as the expected performance. WebQual 4.0 is used to measure the quality of user experience in terms of ease of access, interactivity, trust, and satisfaction, while IPA is used to compare the level of user interest with application performance based on four main attributes: system quality, information quality, service quality, and usage quality. The research data was collected through a survey with questionnaires compiled according to WebQual 4.0 and IPA indicators, involving application users at PT PLN ULP West Sumba. The results show that the majority of users are satisfied with the ease of use and performance of the application, but there are aspects that need to be improved, especially the speed of the system and a more user-friendly interface design. The science analysis emphasizes that the quality of systems and information is a crucial factor that must be a priority for development. This research provides strategic recommendations for PT PLN ULP West Sumba to improve the performance of the attendance application and support the company's operational needs in a sustainable manner.

Arfan Maulana; Karina Reda Setyorini; Mukharomah Nur Achiroh; Tea Martina Laores; Syifa Aulia Sari +4 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

Andre Kesuma

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Nabila Fitri Angelika

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

The interactive learning video innovation "Human Blood Circulation" through Edpuzzle, with embedded questions, is designed to address the difficulties faced by fifth-grade elementary school students in understanding abstract biological concepts. Science education in elementary schools often encounters challenges in explaining invisible processes, such as the heart's working mechanism and blood circulation, leading students to struggle with comprehension or merely memorize the material. Conventional learning videos tend to make students passive, necessitating media that can transform the learning process into an active one. Edpuzzle, as an educational platform, allows teachers to insert questions at critical points in the video, requiring students to answer before continuing to watch. This innovation aligns with the cognitive development stage of fifth-grade students, who are in the concrete operational stage.The research objectives include product development, validity and feasibility testing, analysis of conceptual understanding improvement, influence on focus and learning independence, and student responses. Media development refers to Mayer's cognitive theory of multimedia and the characteristics of interactive videos according to Heinich et al. Additionally, media development models such as ADDIE and Dick and Carey are discussed. The main benefits of using Edpuzzle include increasing engagement, facilitating real-time formative assessment, and enhancing learning motivation. However, challenges exist such as technology access, teacher readiness, the risk of technology dependency, and long-term evaluation. The practical implications can support digital learning and the transformation of elementary science education.

Siswohadi Siswohadi; Shafira Aulia Rahma

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

Nadya Salwa Nurohmah; Marsellisa Nindito; Hera Khairunnisa

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Melda Agnes Manuhutu; Noel Noel; Josua Josua; Elisabeth Elisabeth; Rafael Rafael +8 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The computer network management practice at the Sorong City Public Works and Public Housing (PUPR) Office aims to improve the technical competence of employees in understanding, operating, and maintaining computer network devices, both hardware and software. This activity was carried out through four stages: observation, socialization, training, and evaluation, with a hands-on approach that emphasized direct participant involvement as the key to competency improvement. The results of the activity showed that employees gained a better understanding of network device configuration, cable management, and the use of network support software, and were able to solve simple technical problems independently. Post-training evaluations showed a significant increase in participants' technical abilities, which had a positive impact on operational efficiency and service quality at the agency. Thus, the hands-on practice supported by intensive mentoring proved effective in developing human resource competencies in the field of computer networks and supporting digital transformation within the Sorong City PUPR environment.

Mufatikhatun Risqiyanti; M. Masrukhan

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.

I Made Maswinartha; I Nyoman Putu Budiartha; Ni Komang Arini Styawati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The growth of the digital economy in Indonesia has positioned Foreign Venture Capital Companies (FVCCs) as a fundamental pillar within the startup financing ecosystem. However, the legal landscape has undergone a significant transformation with the enactment of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law). This regulation mandates that all financial services business actors, including foreign entities, obtain business licenses from the Financial Services Authority (Otoritas Jasa Keuangan/OJK). This study aims to analyze the legal implications of this licensing requirement on business certainty for foreign investors and to examine the normative inconsistencies between the Investment Law and the P2SK Law. This research employs a normative juridical method with a statutory approach and a conceptual approach. The findings reveal the existence of normative ambiguity (vagueness of norms) concerning the operational status of FVCCs utilizing offshore structures during the regulatory transition period, which is set to expire in January 2026. Such legal uncertainty has the potential to hinder the inflow of Foreign Direct Investment (FDI) if not promptly addressed through adaptive implementing regulations, such as the optimization of regulations governing Foreign Representative Offices. On the other hand, the licensing obligation enhances legal certainty by providing preventive legal protection for Business Partner Companies through contract standardization and integrated supervision. In conclusion, this study recommends cross-sectoral regulatory harmonization and the issuance of clear technical guidelines to ensure a balanced approach between prudential supervision and investment facilitation.

Nur Laila Choiru Nisa; Chaerunnisa Andriani; Nugroho Heri Pramono

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.