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Sea transportation plays a crucial role in supporting national development, particularly in transporting goods and passengers. Tanjung Emas Port in Semarang, as a major port with high traffic, faces significant challenges in ensuring navigational safety. This study aims to analyze the partial effects of three key operational factors—Communication System (X1), Safety Facilities (X2), and Crew Competence (X3)—on Navigational Safety (Y). A quantitative approach was used with a sample of 100 ship crew members, selected using incidental sampling. Data were analyzed through descriptive statistics and Multiple Linear Regression (MLR) using SPSS. The results indicate that all three independent variables have a positive and significant effect on navigational safety. The regression equation obtained, Y = -1.398 + 0.218X1 + 0.278X2 + 0.302X3 + μ, shows that Crew Competence (X3) is the most dominant variable in predicting navigational safety outcomes. Collectively, these variables explain 72.4% of the variance in navigational safety. These findings emphasize that human competence and adherence to procedural discipline are critical leverage points in improving safety performance at ports.

The advancement of digital technology has had a significant impact on broadcasting production systems, including at Radio Republik Indonesia (RRI) Banten. This study aims to examine the performance of the vMix Pro application in improving production efficiency and the quality of digital broadcast programs at RRI Banten. The research employed a descriptive qualitative method, with data collected through field observations, interviews with broadcast technicians, and literature studies. The results indicate that the implementation of vMix Pro increased production time efficiency by 50%, reduced operational costs by 40%, and decreased the number of required technical operators from five to three. In terms of quality, both video and audio outputs showed improvement, achieving an average score above 4.6 on a 5-point scale, reflecting more stable, clear, and professional broadcasts. With its user-friendly interface and high device integration capability, vMix Pro has proven effective in streamlining workflows, optimizing resource utilization, and enhancing the overall production quality of broadcasts at RRI Banten

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of leadership style and compensation on employee performance. The study employed a quantitative survey approach with 65 employees selected using simple random sampling. Data were collected through questionnaires and documentation related to performance, leadership, and compensation, and analyzed using multiple linear regression. The results indicate that leadership style has a positive and significant effect on employee performance, while compensation has a negative yet significant effect. Simultaneously, leadership style and compensation significantly influence performance. Therefore, implementing a participative leadership style that supports two-way communication and a fair compensation system is essential to enhance employee motivation and performance, as well as to create a productive, harmonious work environment that supports business growth.

This study aims to analyze the financial performance of PT Jaya Agra Wattie Tbk during the 2019-2023 period through cash flow analysis. The approach used is descriptive quantitative, with sample data consisting of balance sheets, income statements, and cash flow statements covering operational, investment, and financing cash flows. Data were collected using documentation methods and analyzed using eight cash flow ratios divided into three categories: (1) Operating Cash Flow, which includes the Operating Cash Flow Ratio (AKO), Cash Flow Coverage (CAD), Cash to Interest Ratio (CKB), and Cash to Current Liabilities Ratio (CKHL); (2) Investment Cash Flow, which includes the Capital Expenditure Ratio (PM); and (3) Financing Cash Flow, which includes the Total Debt Ratio (TH), Cash Flow Adequacy Ratio (KAK), and Free Cash Flow Ratio (AKBB). The results show that the company’s financial performance is very concerning, with all ratios showing negative values or being below the ideal threshold. The company struggles to generate enough cash to meet current obligations, interest expenses, and capital expenditures. Additionally, the company faces difficulties in meeting interest, tax obligations, and total debt. In conclusion, PT Jaya Agra Wattie Tbk faces significant liquidity and solvency risks.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

This research focuses on analyzing the performance of a vacuum pan automation sistem using solenoid valves at PT. Duta Sugar International as an effort to improve the efficiency and quality of refined sugar production. The vacuum pan is the main tool in the sugar crystallization process that functions to evaporate the sugar solution under low pressure. Problems faced in the manual sistem are temperature instability and high dependence on operators, which impact time inefficiency and decrease product quality. The purpose of this research is to design and analyze the implementation of an automatic control system based on a Distributed Control Sistem (DCS) with the integration of solenoid valve actuators to optimize temperature stability and cooking process efficiency. The research method was carried out using qualitative and quantitative approaches through direct observation, technical interviews with the automation team, and supporting literature studies. The results showed that the automatic system was able to maintain a stable cooking temperature in the range of 78°C–85°C, lower and more efficient than the manual system which fluctuates between 90°C–100°C. In addition, cooking time was reduced by 10–15 minutes per cycle, and the crystallization process became more uniform with more efficient energy consumption. The results showed that the implementation of DCS-based automatic control with solenoid valves significantly improved operational stability, productivity, and energy efficiency. Thus, this automation sistem proved to be an effective solution for optimizing vacuum pan performance in the modern sugar industry.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.

This study aims to describe and analyze the role of human resources (HR) in achieving operational effectiveness in conventional banks. Human resources play a strategic role in ensuring smooth operational activities, service quality, and the achievement of performance targets. This research uses a qualitative descriptive approach through in-depth interviews, observations, and documentation involving operational employees such as tellers, customer service officers, and supervisors at a conventional bank in [mention city, e.g., Yogyakarta]. The collected data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing.The results show that HR plays a crucial role in achieving operational effectiveness through improved employee competence, motivation, discipline, and teamwork. Continuous training and effective communication strengthen employee capabilities and performance. Leadership style and organizational

Finished goods inventory management plays a vital role in maintaining production continuity, ensuring customer satisfaction, and supporting overall operational efficiency. PT Integriya Dekorindo, a company engaged in the furniture manufacturing industry, continues to face challenges in aligning production output with fluctuating market demand, minimizing warehouse costs, and ensuring on-time delivery to customers. This study aims to analyze the company’s finished goods inventory management strategies, identify the key obstacles encountered, and provide practical recommendations to enhance distribution effectiveness. Using a qualitative case study approach, data were collected through field observations, document analysis, and the author’s direct practical experience within the company. The findings reveal that the integration of an ERP (SAP) system, demand-driven production planning, and digital-based distribution tracking significantly improve data accuracy, streamline operations, and enable data-driven decision-making. However, persistent issues such as inconsistencies between physical and digital inventory records, risks of overstocking or understocking, and delivery delays still hinder optimal performance. Therefore, adopting an adaptive and collaborative inventory management model supported by digital transformation and continuous monitoring is essential to achieve distribution efficiency and maintain the company’s competitive advantage in the global furniture market.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze the role of Human Capital Management in enhancing the operational activities of the MSME Wizzmie in Medan, serving as an example of human resource management practices in small-scale enterprises. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis of HR practices within the MSME. The findings indicate that human resource strategies such as selective recruitment, routine training to improve employee competencies, structured task allocation, and performance-based reward systems significantly enhance employee discipline, skills, and service quality. Improvements in these areas contribute positively to smooth daily operations, customer satisfaction, and sales growth. Despite facing challenges, such as occasional lapses in employee discipline, management implements solutions including coaching programs, direct guidance, and a graduated warning system to address these issues. These results underscore that Human Capital Management is not merely an administrative function but plays a strategic role in fostering work efficiency, customer loyalty, and the sustainability of MSMEs. Consequently, effective human resource management emerges as a crucial factor for the success and competitiveness of small enterprises in a highly competitive business environment. The study highlights the importance of aligning HR practices with strategic business objectives to ensure long-term operational effectiveness and growth.

This research examines the effect of current ratio and company size on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2015 to 2023. All companies in this sub-sector are the research population, with sample selection using purposive techniques based on certain criteria. A total of 72 observation data were analyzed using a quantitative approach through multiple linear regression. Data were obtained from the annual financial reports that have been officially published. The results of the analysis show that the current ratio does not have a significant effect on profit growth, indicating that the level of liquidity does not always contribute directly to profitability. On the other hand, company size has a significant effect, indicating that a larger operational scale and the availability of adequate resources have a positive impact on profit performance. These findings are expected to be a reference in making corporate financial decisions and considerations for further research in the field of corporate finance.