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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.

PT X is a chemical manufacturing company specializing in the production of phosphoric acid and sulfuric acid. In addition to waste generated from production processes, PT X also produces domestic wastewater originating from supporting activities such as employee barracks, offices, and laundry facilities. This domestic wastewater contains parameters that can potentially pollute the environment, such as BOD, COD, TSS, ammonia, and Total Coliform, some of which exceed the quality standards set by the Minister of Environment Regulation No. 68 of 2016. This study aims to design an effective Domestic Wastewater Treatment Plant (DWTP) system to process the domestic wastewater of PT X. The proposed DWTP system consists of a collection tank, Anaerobic Baffled Reactor (ABR), Aerobic Biofilter, and disinfection unit. Each unit is designed to reduce pollutant parameters to meet quality standards. Based on the calculations, this system can handle a wastewater flow rate of 21.91 m³/day with high treatment efficiency for critical parameters. The study results indicate that the proposed DWTP design can reduce environmental pollution, improve wastewater treatment operational efficiency, and comply with applicable regulations. Implementing this system is highly recommended to ensure environmental sustainability and the continued operations of PT X.

This article discusses efforts to optimize the production process at the motorcycle carburetor company "Mantri Karbu" through the application of transformation methods. In the automotive industry, production efficiency is key to enhancing competitiveness and meeting the ever-growing market demand. This study identifies various challenges faced by Mantri Karbu, including long production times, resource waste, and inconsistent product quality. By implementing transformation methods, which include workflow analysis, waste reduction, and employee skill enhancement, the company can improve productivity and operational efficiency. The results of this implementation show a significant increase in production cycle time, a reduction in operational costs, and an improvement in customer satisfaction. This article aims to provide insights for other companies in similar industries to adopt effective strategies for optimizing their production processes.

This research aims to analyze the effect of using e-commerce technology on increasing sales in companies that have adopted e-commerce platforms as their sales channels. The research approach used is descriptive research with quantitative analysis, which involves collecting data through direct observation and case studies on 5 companies in Indonesia that actively use e-commerce. The research results show that the application of e-commerce technology has a positive effect on increasing sales volume, operational efficiency and expanding market reach. E-commerce makes it easy for companies to access consumers from various locations, increasing shopping convenience and smooth transaction processes. However, the main challenge found was the issue of consumer trust in the security of online transactions and the protection of personal data. This research concludes that e-commerce technology has great potential to increase company sales, with companies needing to address security issues to improve

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.

This paper aims to understand "Container Handling and Arrangement" and to explore various aspects of Container Handling and Arrangement at PT. Terminal Peti Kemas (TPK) Pelindo Belawan in the context of modern logistics industry. It will discuss the latest methods and technologies used in container management, as well as their impact on operational efficiency and cost reduction. Container handling and arrangement are critical components in international trade, requiring careful planning and implementation. By investing in new equipment, implementing automation technologies, developing efficient logistics systems, and providing training and development programs, ports can improve efficiency and effectiveness in container handling and arrangement. The data used in this research are primary data obtained through field observations, direct interviews with company personnel, and secondary data collected from books, journals in libraries, and other reading sources related to the subject matter. One of the main challenges in container handling is managing limited storage space.  

This research aims to develop strategies for SI/TI Cafe Ungu to improve operational efficiency and competitiveness. Cafe Ungu is still struggling to integrate technology, so some business processes are still done manually and are less efficient. The method used to analyze the internal and external conditions of the company, as well as the SI/TI conditions, is Ward and Peppard with a qualitative approach through interviews and observations. SWOT Analysis, Value Chain, PEST, and McFarlan Strategic Grid are components of the method used to determine the appropriate application for Cafe Ungu. The analysis results show that automated bookkeeping, web-based inventory management, and centralized POS systems can improve data accuracy and operational efficiency. Additionally, it is recommended that the customer experience be improved with a digital queue system and modern payment methods. By implementing this strategy, Cafe Ungu is expected to adapt to market changes and enhance its competitiveness. Thus, the SI/IT strategy based on the Ward and Peppard method successfully supports Cafe Ungu's long-term goals.

This study explains about transportation methods which are part of operations research and involve minimizing costs from source to destination. Solving transportation problems in this case uses an applied method approach. The application integrated into field research is that researchers are directly in the company environment to collect data that will be applied in this study. The purpose of this study is to determine the results of product distribution calculations. The results of this study are that the most expensive product distribution calculation is at 500,000. Meanwhile, the results of the most expensive product distribution calculation are at 100,000. Cost optimization has an impact on the level of cost efficiency incurred by UD Manunggal Jaya.

This project aims to design and implement a manual attendance system as an alternative solution for PT Greenindo Plastiktama Industri. The system addresses issues with the fingerprint attendance system, particularly during system errors or for part-time employees. Methods employed in this study include interviews, observations, and documentation to thoroughly understand the partner's needs. The implementation results indicate that the manual attendance system assists the HR department in recording attendance efficiently and provides an easily accessible alternative for employees. The conclusion of this study highlights that the manual attendance system, designed to be simple, flexible, and tailored to the company’s needs, effectively enhances attendance recording efficiency and supports overall company operations.

This study aims to compare the performance of PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk. The focus of the research is the analysis of financial and operational performance to provide an in-depth understanding of the companies' competitiveness and efficiency within their respective sectors. The study employs a quantitative method with a descriptive-comparative approach. Secondary data were collected from the annual financial reports of each company over a specific period. The analysis was conducted using key financial ratios such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR). Additionally, an operational performance trend analysis was performed to understand the comparative effectiveness of the companies in resource management. The results of the analysis indicate significant differences in financial performance between companies operating in the healthcare sector (PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk) and those in the building materials sector (PT Indocement Tunggal Prakarsa Tbk). Companies in the healthcare sector tend to have higher profitability ratios compared to those in the building materials sector, although there are variations in debt and asset management efficiency. These performance differences can be attributed to underlying industry factors such as market demand, levels of innovation, and government policies. Companies in the healthcare sector benefit from growth driven by increasing public demand for healthcare services. In contrast, the building materials sector is more vulnerable to economic fluctuations and infrastructure investments. This study concludes that industry sectors and business models have a significant impact on companies' financial performance. Healthcare sector companies demonstrate more stable and promising performance compared to the building materials sector. This study is expected to provide insights for investors in selecting suitable investment portfolios.

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

Financial information systems play a crucial role in managing and processing company financial data. However, manual data collection and processing often require time and are prone to errors. This study aims to optimize financial information systems by utilizing microcontrollers in the automation of data collection and processing. The method used involved the development of a microcontroller-based prototype system to automate real-time financial data monitoring and reporting. The results showed that the use of microcontrollers significantly improved the efficiency and accuracy of financial data processing, while reducing the time needed for reporting. In conclusion, a microcontroller-based system can be an effective solution to enhance the quality and speed of financial data processing in companies.

This study aims to describe the implementation of the Human Resources Division (HR) in managing administration and employee data at PT Prima Perdana Mandiri Sidoarjo. The HR Division has an important role in maintaining the smooth operation of the company through efficient administrative management and structured employee data management. The employee administration management process includes various activities such as recruitment, performance appraisal, attendance management, and employee development. On the other hand, employee data management is done by utilizing information technology, such as Human Resource Information System (HRIS), to store, process, and secure data effectively. The findings of this research show that the system implemented by PT Prima Perdana Mandiri drives the company's operational efficiency, maintains regulatory compliance, and provides a solid foundation for the company's future strategic planning.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

This study aims to analyze the role of Human Resource Development (HRD) in enhancing productivity and profitability at PT Sentralsari Primasentosa. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation reviews related to the company’s HRD policies and strategies. The results indicate that optimizing the role of HRD through technical training, strengthening interpersonal relationships, effective recruitment, and fostering a productive work culture significantly impacts employee productivity. Increased productivity contributes to operational efficiency and employee satisfaction, ultimately supporting the company's profitability. This study recommends strengthening sustainable training programs, implementing HR technology, and leadership development to ensure the company’s continued performance.