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All companies hope for an effective and efficient production system, but an imperfect production system means that PT XYZ must improve its production activities. The company strives to produce good products followed by a high level of productivity. In this research, we investigate a case at PT XYZ which produces hot stamping foil in the rewind section. This research found that there was waste that occurred in set-up replacement activities in production. Because it requires a long processing time, we perfected the system by implementing the Single Minute Exchange of Dies (SMED) method, then the process optimized internal activities in the set-up process. The application of the SMED concept is carried out by changing internal activities into external activities with the addition of helpers. This research aims to provide a more effective and efficient set-up replacement process so that machine downtime can be reduced. The results of this research show a 52% reduction in set-up time obtained by adding a helper with a time before implementation of 58 minutes to 30 minutes. This research concludes that SMED is effective in reducing machine set-up time and increasing the efficiency of the production process with benefits after implementing the SMED method by adding a helper of Rp. 10,649,336. In this way, implementing the SMED method helps companies increase production set-up replacement times in the rewind section.  

Green Management has become an important strategy for companies to face environmental challenges while increasing competitiveness in the global market. This study aims to analyze the implementation of Green Management as a strategic approach in increasing the company's competitive advantage. The research method used is a literature review of various relevant previous studies, including the concept of Green Management, its impact on operational efficiency, product innovation, and corporate image. The results of the analysis show that the adoption of Green Management contributes significantly to reducing operational costs through energy efficiency and waste management. In addition, companies that implement sustainable practices succeed in creating added value for consumers, increasing customer loyalty, and strengthening market positions. This study also identifies several challenges, including initial implementation costs and organizational resistance, which can be overcome through government policy support and increasing environmental awareness among stakeholders. Thus, Green Management not only supports environmental sustainability goals but also provides strategic advantages for companies in the long term.

This article is made to learn the definition, components, and calculation formula of the Market Entry Barriers Component Index and Function Index, where these two measuring instruments are very important in analyzing the market. The function of the Market Entry Barriers Component Index is to evaluate the level of difficulty that a company will face in entering a pre-existing market. The way to evaluate it is by looking at obstacles such as fixed costs, production capacity, regulation, and production. For the Function Index itself, it functions to see how much efficiency will occur and includes distribution, information flow, and market mobility. This article also aims to provide an example of how the calculation system for the two indexes works. Through this understanding, readers and companies can formulate more appropriate strategies in dealing with obstacles and taking advantage of opportunities in the market.

In the business world, it is difficult to remain innovative and competitive in today's digital era. The aim of this research is to see how digital innovation can encourage employees to increase company efficiency and productivity. This research collects and analyzes various sources about the relationship between employee empowerment and digital innovation. The research results show that digital innovations, such as communication tools and collaboration platforms, increase employee creativity, collaboration and participation. Additionally, technology-based training improves performance and helps employees adapt. To gain a competitive advantage in the market, companies must implement employee empowerment and digital innovation strategies. These results provide important knowledge about human resource management on how to create an empowering and innovative work environment

PT XYZ) is a company which focuses on integrated aquaculture. Operating since 1987, PT XYZ has a fish and shrimp feed factory, fish and shrimp breeding and rearing as well as marine fish food processing and cold storage for local and global markets. At PT XYZ, especially the Quality Control division, there are still ineffective analysis activities, namely piece length analysis. An effort to increase productivity is by designing an automatic cut length analysis machine with the aim of maximizing efficiency and effectiveness. Therefore, the objective function of this research was carried out to design and increase productivity and reduce inefficient activities. From this, it is necessary to design and optimize activities to have a positive impact on the company. This research uses Blender software and the Multimedia Development Life Cycle (MDLC) method which includes concept, design, material collecting, assembly, testing and distribution. The results of this research show that this machine design is very effective and practical for the company and allows the company to improve maximum performance

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

This study aims to analyze and compare the financial performance of two manufacturing companies in the mining sub-sector in Indonesia, namely PT Adaro Energy Indonesia Tbk and PT Batulicin Nusantara Maritim Tbk during the period 2019-2023. The analysis was carried out using financial ratios including liquidity, operational efficiency, solvency, and profitability. The results of the study indicate that PT Adaro Energy Indonesia Tbk has better financial performance than PT Batulicin Nusantara Maritim Tbk. PT Adaro Energy Indonesia Tbk excels in the stability of the current ratio which is consistently above the safe limit, reflecting the company's ability to meet short-term obligations. In addition, operational efficiency is demonstrated through fast inventory turnover, effective management of receivables, and optimization of the use of fixed assets, all of which contribute to increased cash flow and revenue. These findings indicate the importance of good financial management to support the sustainability and competitiveness of companies in the mining sector.

This final report aims to design a website-based electronic archiving system using PHP and MyAdmin. The data collection method used by the author in this research is the field research method through interviews, observation, library research, and descriptive qualitative data analysis techniques using the waterfall method, namely the Development Life Cycle (SDLC) system, which is used to develop information systems in the website creation process. This method uses a systematic and gradual approach. This electronic filing system can help companies overcome various obstacles when recording and rediscovering documents. Automating processes in the system in systematic recording and storage can save time and help provide information quickly so that the administrative process is smooth. Reduces the use of paper (less paper) because documents are stored in digital format, so documents will not pile up and can reduce the use of archive storage space. In electronic archiving, there is no longer a need to manually record the agenda for incoming and outgoing letters, because when recording transactions, incoming or outgoing letters will be automatically recorded on the agenda for incoming or outgoing letters. For the system to continue running optimally, it is recommended that companies carry out employee training, routine system maintenance, continuous development, implementation of information security policies, and regular system performance monitoring.  Implementing these recommendations is expected to increase operational efficiency and accessibility of company information

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

Operational management is an important part of problem solving factors in manufacturing companies because they have to face changing environmental conditions. Marketing Strategy is a strategy designed to promote goods or services with the aim of generating profits. Especially in some contexts, consumers tend to focus more on brands than products when making purchases, choosing certain brands because they have a positive image. Qualitative research methods place more emphasis on observing phenomena that occur and more on examining the substance of the meaning of these phenomena. Descriptive qualitative research means that the researcher must describe an object, phenomenon, or social setting which will be outlined in narrative writing. Benefits and Objectives of Company Operational Management 1. Efficiency (increasing efficiency) 2. Productivity (increasing efficiency) 3. Economy (reducing costs) 4. Quality (improving quality) 5. Reduced processing time (reducing production process time) Suggestions for this research are that several objects can be added to determine product quality improvements.

A company is an entity that aims to achieve targets effectively and efficiently, where human resources (HR) play a crucial role as the main asset. For this reason, a job analysis is needed that includes an understanding of the responsibilities, authority and obligations of HR. From this analysis, companies can develop more specific job designs so that tasks can be carried out according to their respective skills and authority. The work design aims to explore topics related to the field of study, contribute to knowledge, and increase understanding of the topic being researched. This process involves qualitative research methods with a case study approach. Data was collected through in-depth interviews and document analysis, with a focus on in-depth analysis related to the topics studied. The job design includes strategic planning stages, developing new products and services, as well as increasing HR competency and productivity. SWOT analysis is used to identify a company's strengths, weaknesses, opportunities and threats in the market. Based on the results of the analysis, the company formulates an innovation strategy in products, processes and marketing. Human resource development is a top priority, including training, career development, and creating a work environment that supports creativity. HR management is also supported by a digital-based performance management system to increase organizational efficiency. Performance evaluations are carried out periodically to assess the effectiveness of strategy implementation and adjust necessary steps. This approach aims to achieve sustainable growth and strengthen the company's competitiveness in the global market.

This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high efficiency in asset utilization, and PT Adaro Energy offers great growth potential with significant fluctuations in profitability. This research provides strategic insights for investors in selecting mining companies according to risk profiles and investment objectives, as well as a reference for academics in understanding the dynamics of the financial performance of the mining sector

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.