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This article explores the impact of e-commerce adoption on supply chain efficiency within retail businesses. The study utilizes a mixed-method approach to assess improvements in inventory management, order processing, and customer satisfaction following e-commerce integration. Results demonstrate that e-commerce adoption enhances supply chain efficiency, allowing retail businesses to reduce lead times, minimize stockouts, and meet consumer demands more effectively. The findings underscore the transformative potential of e-commerce for retail supply chains.

The development in the business world with sharp competition makes companies have to think more or review their business strategies. Improvements in all areas are very important in the development of today's business world, such as increasing productivity, efficiency and service, all of which have become the key to increasing company excellence. To increase efficiency in purchasing activities can be achieved in many ways, one of which is the Just In Time purchasing system. Just In Time is a method that is essentially to reduce waste through purchases in the right amount and time supported by the best quality. According to the results of the discussion that has been carried out, it can be concluded that the factors contained in the Just In Time purchasing system can be applied at CV Prima Jaya because its application can make inventory costs more efficient. In addition, there were also obstacles to quantity, quality, and suppliers. All of that can be overcome by maintaining good relations with suppliers. The implementation of this Just In Time purchasing system cannot be done directly but must be gradual.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.    

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05

Introduction: Women often complain of menstrual pain before or during menstruation, this pain often interferes with daily activities. An alternative to drinking green tea is considered to have the highest levels of polyphenols which can reduce pain. This study aimed prove the therapeutic effect of giving green tea water on reducing the scale of menstrual pain. Methods: The research was conducted on students of Program Studi Keperawatan Politeknik Negeri Subang  with a quasi-experimental research design with a pre-post test design with control group. Sampling used a stratified random sampling with a total of 40 students. This research uses a research instrument in the form of a BPI (Brief Pain Inventory) questionnaire sheet. tested the independent t-test. Results: The results of this study showed that the mean menstrual pain scale in the intervention group before the green tea water therapy was 4.92 and the control group was 4.81, the average menstrual pain scale in the intervention group after the green tea water therapy was 1.25 and the control group was 3.56. Conclusions: Data analysis obtained a p value of 0.001 (< 0.05) which shows that there is a therapeutic effect of giving green tea water on reducing the scale of menstrual pain. Green tea water at a dose of 2.4 grams / 200 ml can reduce menstrual pain and is recommended for women who experience mild to moderate pain.    

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

PT.XYZ is an automotive company that has been operational since 1970, with over 400 suppliers for key components such as Stoper A and Stoper B. Annually, Stoper A sells 151,000 units (valued at IDR 4.077 billion), while Stoper B reaches 300,000 units (valued at IDR 8.100 billion). This research focuses on analyzing and optimizing the supply chain for these components, using sales data from January to December 2022. The goal is to create stock and flow diagrams, analyze the supply chain system modeling, and propose optimal scenarios for demand fulfillment. The modeling results indicate that a strategy of adding a 20% safety stock to the average sales is highly effective in preventing lost sales without burdening suppliers with overtime. However, the potential for overstock needs to be monitored. Based on the analysis, the second scenario proposing the addition of safety stock is recommended due to its effectiveness in meeting demand and efficiently managing inventory. This scenario is deemed most suitable for PT. XYZ in maintaining a balanced supply without unnecessary surplus.

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis found that: (1) Liquidity, Audit Committee and inventory turnover have a positive and significant effect on profitability. (2) Leverage have a negative and significant effect on profitability.  

This community service activity aims to enhance the efficiency of stock management at CV Bina Anak Papua through the development and implementation of a web-based application. The current manual system is prone to errors, data inconsistencies, and inefficient inventory tracking. The proposed web-based application will streamline stock management processes, enabling real-time stock monitoring, automated reorder calculations, and comprehensive reporting. The project involves analyzing the current stock management practices, designing and developing the web application, providing staff training, and evaluating the application's impact on operational efficiency. Expected outcomes include reduced stockouts and overstocking, improved data accuracy, and enhanced decision-making capabilities for stock management. By leveraging web technology, this project aims to boost the competitiveness and productivity of CV Bina Anak Papua, ultimately contributing to the company's growth and sustainability.

A good logistic system is really needed in a company to help in its development process. The aim of this research is to evaluate the logistic system and inventory cost at PT Solid Global Solution. This research uses qualitative methods with secondary data obtained from the observation and interview process. There are several problems found in the company which caused an increase in shortage costs and holding costs. These findings provide suggestions for improvements that can be implemented in order to minimize inventory costs incurred.

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.

Quality risk management is one of the important things in quality control in a pharmaceutical industry. One of the risky activities in the pharmaceutical industry is in storage and distribution. Every activity carried out in the inventory warehouse can potentially cause risks that affect quality including the flow of the storage and distribution process of goods. Based on this, a study was conducted in the form of a risk assessment on the flow of the storage and distribution process of release goods in the inventory warehouse of a pharmaceutical industry in Bandung which aims to determine the level of risk that has the potential for failure. The FMEA (Failure Modes and Effects Analysis) method is a method that can be used to assess the risks that can occur in the flow of the storage and delivery process of goods in the warehouse. This risk assessment is carried out with the stages of risk identification, risk analysis, and risk evaluation using categorization based on the Risk Priority Number (RPN). In this study, 15 risks were obtained with details of 1 low category risk, 7 medium category risks, 6 high category risks, and 1 very high category risk. Therefore, the pharmaceutical industry can immediately determine mitigation steps and take control measures against risks in the high and very high categories to reduce the risk of failure with the hope that the quality, safety and efficacy of the product can be maintained properly

Software testing is one of the aspects in software design methodology. The author conducted research by taking a case study on the inventory stock information system in a goods delivery service business. The testing technique for this information system uses the black box testing method, with the Equivalence Partitioning technique. From the testing results, the author found irregularities in the database and conducted a more in-depth analysis of the class diagram. The diversity of software types suggests the importance of flexibility and improvisation during software testing, such as determining the appropriate test cases, selecting the appropriate testing methods, and determining the suitable testing environment. Software testing should also consider the effectiveness of resources, project scheduling and deadlines, user/client requests, the availability of testing infrastructure, and other parameters that may be more complex.  

In the digital era, the advancement of information technology is crucial for enhancing operational efficiency in retail businesses. This study aims to design and develop a sales and inventory information system with a shelf mapping feature for Toserba Decky, which faces challenges in managing stock and manual transactions. The methodology employed is the Waterfall approach, encompassing requirements analysis, design, implementation, and system testing. Data was collected through direct observation, literature review, and analysis of the store's shelf layout. The findings indicate that the developed system can improve data accuracy, reduce recording errors, and expedite product searching. The implications of this research suggest that an effective information system in managing transactions and inventory can enhance operational efficiency and customer satisfaction. This study recommends regular system updates and technical support to ensure optimal system performance and security.    

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.

PT Shoes Bata Tbk is a company engaged in the manufacture of leather shoes, canvas shoes, casual and sports shoes, injection/slop sandals and industrial footwear safety mats. Financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools, usually the measure used is the ratio. Research conducted by the author to analyze the financial performance of PT Shoes Bata Tbk based on profitability ratios and activity ratios. The profitability ratio can be measured by Gross Profit Margin, Net Profit Margin, and Return on Investment. Where Gross Profit Margin and Net Profit Margin are ratios that measure the company's ability to earn profits on sales, Return on Investment is a ratio that measures the company's ability to use all assets owned to generate profits after tax. The activity ratio can be measured by Receivable Turnover, which is a ratio that measures the company's ability to quickly manage the level of accounts receivable turnover. Inventory Turnover is a ratio that shows how quickly inventory turns over in sales activities. And Total Asset Turnover is a ratio that measures a company's ability to create sales using all the assets it owns. The aim of this research is to find out and analyze the financial performance of PT SEPATU BATA Tbk during 2016-2021 based on the two ratios. This research uses a descriptive qualitative approach method. The data source used is secondary data in the form of profit/loss financial report data and balance sheet reports. The results of this research indicate that the financial performance of PT Shoes Bata Tbk for the 2016-2021 period based on GPM is considered very good because the company was able to reduce the cost of goods sold, resulting in high sales and high gross profit. NPM is considered not good because the net profit generated is less with quite high sales. ROI is considered very poor because the high total assets are not commensurate with the net profit generated. RT is considered very good because it increases every year. IT is considered very poor due to the decrease in cost of goods sold and increase in average inventory each year. TAT is considered quite good because the company is able to manage its assets well. Financial performance as measured by the profitability ratio and activity ratio can be said to be less efficient, because the components of the profitability ratio and activity ratio are still low and do not reach good company standards.

Starting a home bakery and donut business is an attractive option for many individuals who have skills in cooking or baking, as well as an interest in the food industry. By taking advantage of time flexibility and lower initial costs than opening a physical store, this business offers the potential to generate additional income or even become a main source of income. Supporting quality and innovative food products on the menu can win the hearts of local customers and support the community economy. Although there are challenges in terms of licensing, operational management, and adapting to market changes, strategic steps in market research, business planning, product development, marketing, and inventory management can help build a successful and sustainable business in this sector. In conclusion, starting a bakery and donut business at home is not only about cooking skills, but also about creativity, effective business management, and commitment to providing added value to customers and the community as a whole.