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Currently, MD Drafika faces challenges due to a lack of proper inventory management, such as safety stock regulations and reorder schedules. This has led to inventory levels that often fail to meet customer demand. The objective of this research is to optimize inventory costs at MD Drafika to enhance cost efficiency. This study employs a descriptive quantitative method, utilizing data collected through observation and interviews to explain the relevant aspects of the research object. The results of the research reveal an optimal order quantity and a reduction in inventory costs. Inventory optimization was achieved by adjusting safety stock levels and reorder points. The calculations for 2023 showed an optimal order quantity of 3,349 pieces, with four purchasing cycles within the period. The safety stock was determined to be 945 pieces, and the reorder point was 992 pieces. The cost difference between the EOQ method and the company’s current approach amounted to IDR 1,179,928.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Supplier selection is a strategic element in supply chain management to ensure operational efficiency and business sustainability. This study aims to determine the best urea supplier for PT DSSA 1, a textile company specializing in dyeing and finishing processes, using the Analytic Network Process (ANP) method. This method was chosen for its ability to systematically analyze interdependencies among criteria, leading to more accurate and comprehensive decision-making. Data were collected through direct observation, in-depth interviews with internal company sources, and relevant literature reviews. The analysis was based on five main criteria: quality, price, service, delivery, and flexibility, each further broken down into sub-criteria. The results indicate that quality is the most critical criterion, with the highest weight of 23.19%, followed by price, service, and delivery, each with relatively balanced weights of 19.93%. Flexibility, although ranked last with a weight of 17.01%, remains relevant, especially for urgent orders. Based on the analysis, Supplier A was identified as the best choice with the highest overall weight, followed by Supplier B and Supplier C. This study provides practical contributions by offering strategic recommendations for PT DSSA 1 in selecting suppliers that support production efficiency and business sustainability. The study is limited in the scope of criteria and the number of suppliers analyzed. Future research is recommended to explore more variables, expand the sample size, and consider the implementation of digital technologies to optimize the supply chain.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.  

The supply chain is crucial to company operations, especially in the poultry farming industry, to ensure the availability of quality feed. PT X, located in Kintamani, faces challenges in its supply chain due to the long distance from its main supplier, PT Sreeya Sewu. This has led to high logistics costs and risks of delivery delays, which impact the company’s operational efficiency. This study aims to assist PT X in selecting the best supplier using the Analytical Hierarchy Process (AHP) method and the Super Decision application. With five criteria and 15 sub-criteria, the results show that UD Tunas Harapan is the best supplier, excelling in nine sub-criteria.  

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

The Ake Gaale Regional Drinking Water Company as a public service company definitely put ther customer interests as the main thing. Perumdam Ake Gaale is required to strive to improve its services. This research was conducted with the aim of measuring the service performance of the Perumdam Ake Gaale using the Data Envelopment Analysis (DEA) method and as using the number of customers, air loss rate, number of arrears and air usage as input and income as outputas parametrs. From the research results, it was found that only 17 of the 27 sub districts that were assessed as having a score below 1 (efficient) showed poor performance so that they had no influence on service efforts to increase the company's income.

This research examines the financial performance of PT Astra International Tbk during the period 2020-2023 through comprehensive profitability ratio analysis. The study employs multiple financial metrics including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Gross Profit Margin (GPM), and Operating Profit Margin (OPM) to evaluate the company's operational efficiency and profitability. Through quantitative analysis with a descriptive approach, this study reveals that PT Astra International demonstrated resilient financial performance despite challenging market conditions. The findings indicate average ROA of 8.05%, suggesting moderate asset utilization efficiency. The company maintained a healthy ROE averaging 13.92%, though below industry benchmarks, while achieving a stable GPM of 22.6% and OPM of 15.06%, reflecting effective cost management and operational efficiency. These results provide valuable insights for stakeholders and contribute to understanding the automotive sector's financial dynamics in Indonesia.

In facing the changes that occur, companies have difficulty following new regulations because of differences with previous regulations. Companies must be able to optimize functions in all parts of the company organization in order to maintain long-term competitiveness and achieve sustainable success. These rules are formed in standard operational procedures which contain operational procedures to ensure consistency, efficiency, minimize errors and safety in every work activity in the company so that it can run effectively and efficiently. This research aims to know the procedures for creating a Work Procedure System at PT Kilang Pertamina International Refinery Unit V Balikpapan and to find out the supporting and inhibiting factors in the procedure for creating a Work Procedure System. This research uses a descriptive qualitative approach. The technique used in this research involved conducting interviews, observation and documentation supported by 2 informants. Based on the results of this research, the procedure for creating a Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan consist of eight structured stages, starting from preparation to the implementation below 1%. The suggestions provided to maximize performance emphasize the importance of effective communication and management commitment to overcoming obstacles in the creation of the Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan.

This study aims to analyze the financial performance of CV Yanidilla Adilindo by using financial ratios, including liquidity, solvency, profitability, and activity ratios. The data used in this research consists of the company's financial statements for the last two years, including the income statement, balance sheet, and cash flow statement. Through the analysis of financial ratios, this study seeks to assess the effectiveness and efficiency of the company’s financial resource management and provide an overview of its strengths and weaknesses in financial aspects. The findings indicate that the company experienced fluctuations in financial performance, with some ratios showing improvement, while others exhibited a decline that requires further attention. Based on these findings, it is recommended that the company improve liquidity management and optimize its financing structure to support future financial stability.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

Occupational Safety and Health (OHS) is an important aspect to ensure worker safety and smooth company operations. This report discusses the design of an OHS information system at PT. Multi Jaya Teknik, which aims to overcome the weaknesses of the manual system, such as incident recording and inefficient OHS training. The system designed based on digitalization includes accident reporting features, training schedule management, and risk evaluation, with design support using UML. As a result, this OHS information system is able to improve data management efficiency, accelerate incident response, and support data-based decision making. The system also helps employees understand occupational safety procedures through structured training, thus creating a safer and more productive work environment. The reporting and risk analysis features support the company in complying with applicable OHS regulations.

Indonesia's computer retail industry is becoming increasingly competitive due to rapid technological advancements and evolving consumer preferences. PT Griyacom, a computer retail company in Bandar Lampung, faces challenges in sustaining its competitiveness amid these market dynamics. This study examines the business strategies adopted by PT Griyacom to enhance its competitive advantage using a qualitative approach with a case study method. Data was gathered through in-depth interviews with company management, direct observations, and document analysis, while data analysis followed the Miles and Huberman model, encompassing data reduction, data presentation, and conclusion drawing. The findings indicate that PT Griyacom has implemented various business strategies, including improving customer service, expanding product diversification, and utilizing digital marketing. However, the company still faces challenges such as intense price competition and the need for greater technological innovation. Based on these findings, this study offers strategic recommendations for PT Griyacom to strengthen its market position by optimizing digital marketing efforts, enhancing operational efficiency, and reinforcing product differentiation.

Work productivity is a problem that needs to be considered by companies because it can affect the quality and quantity of the company in the face of competition and is the main key in achieving company goals. The purpose of this study is to determine the level of work productivity in employees of the packaging unit of PT X Semarang which is measured using six indicators of work productivity. This type of research is a descriptive analysis with a cross sectional  research design.The research sample was determined to be 188 packaging employees of PT X Semarang which was taken using purposive sampling. The instrument used is a structured questionnaire with data analysis carried out, namely a descriptive analysis test. The results of this study show that work productivity is in the good category as measured based on six work productivity indicators, including: ability indicators, indicators of improvement of achieved results, work morale indicators, self-development indicators, quality indicators, and efficiency indicators.

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability

PT Perusahaan Listrik Negara (Persero) (PLN) is one of Indonesia's largest state-owned enterprises (SOEs) responsible for providing electrical energy to the public and industries. This study aims to analyze the financial performance of PT PLN (Persero) during the 2021-2023 period through financial ratios, including solvency, liquidity, and profitability ratios. The data used is sourced from the annual reports of PT PLN (Persero) and analyzed using a quantitative descriptive approach. The results show a positive trend in the company's financial performance. The solvency ratio, as indicated by the debt to equity ratio, decreased from 42.71% in 2021 to 39.01% in 2023, reflecting the company's efforts to reduce debt levels. Liquidity ratios, including the current ratio and cash ratio, demonstrated significant improvements, indicating the company's enhanced ability to meet its short-term obligations. Profitability ratios such as return on equity (ROE) and return on assets (ROA) also increased, reflecting the efficiency of asset management and effective investment strategies. This study concludes that PT PLN (Persero) showed improved financial performance during the study period. For better financial sustainability, it is recommended that the company prioritize the use of retained earnings and equity capital to reduce reliance on debt and optimize asset management to support financial growth.

This research aims to analyze the implementation of Accurate System software in supporting the efficiency and effectiveness of the purchasing cycle in manufacturing companies. The purchasing cycle is one of the critical processes that affects the smoothness of operations and cost management of the company. In this study, an analysis was conducted on the implementation of the Accurate System software. The research methods used included data collection through interviews, observations, and documentation studies at manufacturing companies. The research results show that the Accurate System is capable of increasing the speed of the purchasing process, reducing the risk of recording errors, and providing accurate and real-time reports for decision-making. However, there are several challenges in its implementation, such as the need for user training and adjustments to the specific needs of the company. These findings contribute to manufacturing companies in optimizing the management of the purchasing cycle through information technology.

Shipping agency services PT Pelayaran Semesta Sejahtera Lestari Belawan Medan is one of the shipping companies operating in the agency sector (Shipping Agency) in Indonesia. This company deals in quite a lot of ships, both Indonesian flag ships and foreign flag ships. Crew change is an important part of shipping operations that affects the safety, efficiency and performance of the ship. This research aims to analyze procedures and challenges in handling crew changes on ships, as well as identifying best practices to ensure crew changes run smoothly. The research methodology uses qualitative methods such as interviews with crew managers and analysis of crew change documentation data. The research results show that the main challenges in crew change include administrative obstacles, logistics and strict regulations. In addition, it was found that good implementation of Standard Operating Procedures (SOP), use of communication technology, and cross-departmental coordination are key factors for success in managing crew change.  This research concludes the importance of collaboration between stakeholders, regulatory adjustments, and technological innovation to increase efficiency and safety in crew changes on ships.

The development of the globalization era economy in Indonesia today has encouraged very tight competition in the business world. Challenges in business competition do not only come from within the country but have also been visited by competitors from abroad with products that have high competitive quality. If the company does not have a good internal control system, the company will automatically be eliminated, so that it will also have an impact on social economic growth. The purpose of this study is to determine and analyze the Internal Control System in an Effort to Increase Competitiveness at the Tegalsawah Village Grocery Store, East Karawang District. The type of research used is qualitative, with methods in the form of Interviews, Observations and documentation. The data analysis model used is the descriptive analysis method, which is an analysis technique by collecting, classifying, managing, describing data that is relevant to the problem being studied so as to make conclusions. The results of this study indicate that, in the efforts that can be made by grocery store business owners to manage their business optimally, one of them is implementing controlled internal control. The basis for this grocery store owner is to create balance and suitability to achieve effectiveness and efficiency in order to achieve profit.

The purpose of this study is to find out the basic things that cause organizational change, to find out the development of the quality of human resources that are carried out, the lack of mastery in handling hazardous cargo. The study uses a qualitative approach with a descriptive method. Data was taken using interview techniques, observation, documentation. The informants used in the study were Experts. The data that has been collected is then subjected to data reduction, data presentation, and verification. The results of the study are the things that underlie organizational change to maintain the company's excellence by making organizational changes in accordance with the IMDG Code PM 16 of 2021, making changes to the quality of human resources who have expertise in accordance with the provisions in force in various sectors with the implementation of upskilling and reskilling, handling of hazardous cargo carried out in accordance with applicable procedures to obtain efficiency and work safety that is more guaranteed, handling of hazardous cargo has been carried out in accordance with the IMDG Code PM 16 of 2021 in accordance with the latest regulations with good cooperation so that in loading it can arrive at its destination safely.