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Smartfren Telecom Tbk. is one of the telecommunications companies in Indonesia. The company has experienced losses in the last seven periods, from 2017 to 2023. It is feared that this condition will result in a high risk of a company experiencing financial distress or even bankruptcy. This research aims to find out, describe and explain the results of applying the analysis of the financial distress prediction model, namely the Altman Z”-Score model which is used to assess and predict potential bankruptcy with research objects at PT. Smartfren Telecom Tbk for the 2017-2023 period. The method used in this research is a descriptive method using a qualitative approach, and the operational variables used are independent variables, namely a bankruptcy prediction model with the dependent variable being financial ratios. The data used is secondary data in the form of PT's annual financial report. Smartfren Telecom Tbk for the 2017-2023 period. Results of financial distress analysis using the Altman Z”-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period, shows that the company is in a state of distress because the average Z"-Score value is -2.9 or Z < 1.1. This research shows that analysis of bankruptcy or financial distress using the Altman Z"-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period concluded that the company was in a state of distress.

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives

This research aims to analyze the operation of the Cargo Hold Bilges System in preventing flooding on MVs. Meratus Malino. Researchers conducted this research while conducting a Sea Practitioner (PRALA) for 12 months starting from January 29 2023 to February 5 2024 on board the MV. Meratus Malino is a container carrier type ship managed by the shipping company PT. The Meratus Line operates domestic shipping services on the route Jakarta-Surabaya-Makassar-Bitung-Anggrek (North Gorontalo)-Surabaya-Jakarta-Bawean-Jakarta-Semarang. The population in this study was the MV crew. Merastus Malino consisted of 20 people, while the sample was the crew of the MV ship. Meratus Malino who is in charge or has responsibility for operating the Cargo Hold Bilges System totals 16 people consisting of the MV deck crew. Meratus Malino totaling 9 people and MV engine crew. Meratus Malino numbered 7 people. This research method uses a qualitative method using a descriptive approach, while for the data source the researcher uses secondary data sources, while the data collection instruments are questionnaires, field studies and interviews. The results of this research show that in operating the Cargo hold Bilges system, a system and several components such as the bilge pump, ejector, seachast valve, injection valve connected to the bilge pump and hydraulic valve are needed which can function properly and more optimally in ship operational activities. . And to prevent flooding in the hold, it is necessary to check the hold regularly and if you see standing water in the hold, immediately make an order to empty the hatch so that the hatch is dry and the cargo remains protected from flooding in the hold.

This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.

Aviation is a critical sector that requires high levels of security and safety, with regulations such as KP 139 Year 2018 in Indonesia setting operational standards for Aviation Security (AVSEC). Banyuwangi Airport, as a growing airport, must ensure that its security equipment meets these standards. This study aims to analyze the condition of AVSEC equipment at the airport, assess its compliance with regulations, and provide recommendations for enhancing aviation security and safety. This research employs a qualitative method to describe the condition of Aviation Security (AVSEC) equipment at Banyuwangi Airport and its compliance with KP 139 Year 2018. Data were collected through observation, interviews, and documentation, focusing on the validity and reliability of the data through triangulation. The study was conducted from July 20 to 26, 2024, involving sources from the AVSEC unit. The research steps included obtaining permissions, data collection, observation, interviews, and data analysis to draw conclusions.The research findings indicate that the condition of AVSEC equipment at Banyuwangi Airport reveals that some equipment, such as the X-ray Machine and Walk Through Metal Detector, requires technological upgrades, while other equipment, such as the Hand Held Metal Detector, CCTV System, and Patrolling Vehicle, functions well and meets standards. Although routine maintenance is performed, challenges related to funding and personnel training still need to be addressed. The implementation of Standard Technical Operations (STO) includes equipment feasibility assessments, standard operating procedures, personnel training and certification, as well as routine calibration and maintenance. Performance evaluations are also conducted periodically to ensure that the equipment operates optimally in supporting aviation security.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

The main focus of this research is to deeply analyze the existing production process, evaluate the technology and equipment used, and identify ways to improve raw material and energy management. Through the application of the latest technology, such as more efficient processing machines and more modern processing methods, it is expected to improve production efficiency, reduce operational costs, and ensure consistent product quality. The research method includes data collection from observations of the current production process, interviews with local producers, and analysis of the equipment and techniques used. In addition, this research also involves testing the implementation of innovations and evaluating their impact on the final product results and production costs. The expected results of this research include improved syrup quality, better operational efficiency, and reduced production costs, which overall can increase the competitiveness of Karangtengah syrup products in the market. The benefits of this research are not only limited to improving the quality and efficiency of production but also include positive economic impacts for the local community. By improving the production process and expanding market reach, it is expected to create new economic opportunities, improve the welfare of local communities, and provide a model for other food processing industries in the region. This research aims to make a significant contribution to the development of the local industry and encourage the adoption of more sustainable and innovative production practices.

This research aims to understand the leadership challenges in improving public services at PT Pelindo III Bima Branch, given the complexities faced, such as resistance from team members, operational pressures, ineffective internal communication, and the importance of relationships with local government. To achieve this objective, the research employs a descriptive qualitative method with a purposive sampling approach, where key informants include the Head of PT Pelindo III Bima Branch and various other stakeholders. Data was collected through in-depth interviews, direct observations, and documentation to gain a comprehensive understanding of the leadership dynamics in the field. Qualitative descriptive analysis was used to reduce and present the data, resulting in accurate findings regarding leadership effectiveness in this context. The study results indicate that leadership at PT Pelindo III Bima Branch faces significant challenges, particularly in managing change, improving internal communication, and building good relationships with local government. However, by implementing appropriate leadership strategies such as developing a clear vision, effective human resource management, and adapting to change, leaders can overcome these obstacles and enhance overall public service performance. In conclusion, effective leadership is key to ensuring that PT Pelindo III Bima Branch can meet the needs of port service users and contribute positively to the local economy.  

Abstract Bhumi Karya Cooperative is an organization focused on the savings and loan activities of its members. Loans with low interest rates and various types of savings are offered to enhance the welfare of the members. However, challenges in the effectiveness of transaction data management, the conventional handling of savings and loan applications, and financial reports managed using Microsoft Excel are faced by the cooperative. The development of a web-based information system is deemed essential, as this system not only allows members to conduct transactions remotely, such as the previously manual savings and loan applications, but also accelerates the processes of member data entry, transaction recording, report generation, and service provision to members anywhere. Additionally, prospective members can register online, thereby increasing the overall operational efficiency of the cooperative

Company sompetition is increasing, one of which occurs in companies in the food and beverage manufacturing sector. Companies compete to provide the latest innovation in each oh their products to increase profits. The aim of this research is to find out how much influence operational costs and sales volume have on net profit partially or simultaneosly. The population in this study was 95 manufacturing companies in the food and beverage subsector fot the 2020-2023 period. The sample selection used a purposive sampling technique of 30 companies with 4 period for a total of 120 samples. The data used is secondary data obtained from financial reports of food and beverage subsector manufacturing companies. The method used in this research is quantitative statistical research with a causality approach which aims to determine the causal relationship between the independent variable and the dependent variable by conducting hypothesis testing using SPSS version 27. The result of the research show that operational cost have a partial effect on net profit, sales volume have a partial effect on net profit, operational costs and sales volume simultaneosly influence net profit.

This qualitative literature review explores the impact of HR digitalization and human resource analytics on organizational performance. The study highlights how the adoption of human resource information systems (HRIS) enhances operational efficiency and data-driven decision-making. HR analytics significantly contributes to identifying and addressing workforce challenges, thereby improving organizational performance. However, challenges such as data quality, analytical competence, and managerial support must be addressed to maximize the benefits of HR analytics. The review underscores the importance of top management support and a data-driven organizational culture for successful HR analytics implementation. Limitations include reliance on existing literature and potential publication bias. Future research should empirically investigate the causal relationships between HR digitalization, HR analytics, and organizational performance across diverse cultural and economic contexts.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Background: Nurse turnover intention is a significant problem for hospitals, including RS Mitra Jambi, as it can affect operational stability and the quality of healthcare services. A decrease in the number of experienced nurses can negatively impact the effectiveness of hospital services. Therefore, it is important to understand the factors influencing turnover intention, such as work motivation, leadership style, and Organizational Citizenship Behavior (OCB) culture. Objective: This study aimed to analyze the effect of work motivation, leadership style, and OCB culture on nurse turnover intention at RS Mitra Jambi. Methods: This research uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to nurses at RS Mitra Jambi. Data analysis was conducted using multiple linear regression to test the relationships between independent variables (work motivation, leadership style, OCB culture) and the dependent variable (turnover intention). Results: Work motivation, leadership style, and OCB culture simultaneously have a significant effect on turnover intention (p<0.05). Work motivation, leadership style, and a positive OCB culture have a significant negative effect on turnover intention (p<0.05). Conclusion: Work motivation, transformational leadership style, and OCB culture significantly influence nurse turnover intention at RS Mitra Jambi. The results of this study provide guidance for hospital management to develop strategies for enhancing work motivation, implementing transformational leadership styles, and strengthening OCB culture to improve nurse retention.      

Issues (GAP): The author focuses on understanding the extent to which these functions are implemented and how they impact on organizational performance in the Food Plant, Horticulture, and Farming Services of Malang District. Objective: This study aims to analyze the implementation of the management functions that exist in the agency, as well as to identify any factors that are impeding the application of such functions. Methods: This research uses descriptive qualitative methods, observations, and interviews with related stakehoslders. Research results: DTPHP has implemented a fairly good management function, but some officers need to be further enhanced in execution, the head of the division performs more control over the work, in order to reduce errors and deviations in tasks.These findings could provide insights for service management to improve operational efficiency, organizational performance, and overall public service.  

The Village Government & managers of Kemetul Tourism Village do not understand much about digitization transformation, digitization opportunities, and technological innovation in the tourism sector. Observation preparation is the first step to dig deeper into the existing problems. Training for the Village Government & Management of Kemetul Tourism Village to understand the challenges and opportunities of digitalization marketing in the tourism sector. Practice and apply digitalization marketing for the development of tourism villages. With the understanding and training digitalization has the potential to drastically change the tourism industry, allowing better knowledge management, faster innovation, and better data security while reducing operational time. In addition to providing understanding, there is also a need for training in tourism service technology innovation. Many types of tourism service technology make it easier for managers such as the use of social media and websites that can be accessed in the form of websites and smartphone applications.

This research examines the implementation of musyarakah contracts in the Islamic banking system in Indonesia. The main focus of the study is to analyze the implementation mechanisms, challenges faced, and development strategies of musyarakah contracts. Using a qualitative approach with a descriptive-analytical method, this research combines primary data from in-depth interviews with Islamic banking practitioners and secondary data from literature studies. The results show that although musyarakah contracts have great potential in realizing economic justice, their implementation still faces several obstacles, including operational complexity, risk management, and limited public understanding. This study finds that most musyarakah practices are in compliance with sharia principles, but still require improvements in aspects of risk sharing and loss management. The proposed development strategies include enhancing education, strengthening regulations, product innovation, and technology utilization. In conclusion, optimizing musyarakah contracts requires collaborative efforts from various stakeholders to overcome challenges and harness its potential in promoting fair partnership-based economic growth.

The development of a web-based Child Information System at Posyandu Cilongkeang, Dirgahayu Village, aims to address the challenges of manual record-keeping, which is time-consuming, prone to loss, and causes data errors. This system is designed to support child health recording activities, providing fast and accurate nutritional status information of toddlers. The research method involved observation, interviews, and system testing, including User Acceptance Testing (UAT). The result shows that this web-based information system improves operational efficiency and data accuracy at the posyandu, while also providing IT training to posyandu cadres. The system has proven effective in reducing recording errors and speeding up the reporting process

This research aims to determine the effect of implementing Service Standard Operating Procedures (SOP), Competency and Innovation on Community Satisfaction through Service Quality as an Intervening Variable.  The sample for this research was 105 service users of the Balai Karantina Pertanian Kelas I Batam.  The technical analysis uses the path analysis method, namely specifi direct effects and specific indirect effects. The results of the research show that Standard Operating Procedures for Services have a direct effect on service quality, competence does not have a direct effect on service quality , innovation has a direct effect on service quality, service quality has a direct effect on community satisfaction, Standard Operational Procedures of Service has a direct influence on community satisfaction, competence has no direct influence on community satisfaction, innovation has a direct influence on community satisfaction, standard operational procedures of service has no effect on public satisfaction through service quality, competence has no direct effect on public satisfaction through service quality, innovation has no direct effect on public satisfaction through service quality.  

This research was conducted aiming to determine the Effect of Capital Adequacy Rasio, Operational Expenses and Operational Income, Loan to Deposit Ratio, and Non-Performing Loans on Profitability. This research was conducted on companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) with a research period of 2019 – 2023. The sampling technique in this study used purposive sampling with a sample size of 38 banks that met the criteria. The data analysis used in this study was multiple linear regression analysis using a statistical test tool, namely SPSS version 22.0. The conclusion of the study regarding Operational Expenses and Operational Income, Loan to Deposit Ratio, Non-Performing Loans have a negative and significant influence on profitability, while Capital Adequacy Ratio does not effect on profitability.