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The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.    

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

In the era of globalization, companies are increasingly competitive and are required to have a good business strategy so that companies can remain competitive and develop. Innovation and improving product quality are needed by companies in the face of increasingly fierce competition. Strategy is an important thing in a business. To achieve its goals or objectives effectively and efficiently, the company must be able to deal with any problems or obstacles that arise. The focus of this research refers to PT Indofood Sukses Makmur Tbk. The purpose of this study is to discuss the strategy and analysis of PT Indofood in facing industry competition. The research method used is descriptive qualitative to analyze the competitive strategy used by PT Indofood. Data collection using literature review related to this research. The results of the discussion show that PT Indofood implements various strategies, such as product diversification, increasing operational efficiency, and market expansion through international market penetration. The main finding of this study is the success of PT Indofood in utilizing its competitive advantage to compete in the global market.

As technology rapidly advances, the internet and social media have become an integral part of everyday life. Social media, which has evolved significantly since the Web 2.0 and 3.0 eras, plays a crucial role in communication and marketing. In this context, Bank Syariah Indonesia utilizes social media as a marketing tool to reach customers, particularly the millennial generation, who are highly reliant on digital technology. This study aims to explore the application of social media in the marketing of Islamic bank products and how brand image influences customer decisions. The use of social media platforms such as Instagram, Facebook, Twitter, and TikTok allows the Islamic bank to introduce products and expand its market reach more efficiently. Furthermore, the research indicates that marketing through social media significantly influences consumer purchase intent and strengthens brand image. The bank's brand image is also influenced by product quality, responsive customer service, and the company's reputation, all of which contribute to increased customer trust. With the right digital marketing strategy, the Islamic bank can enhance operational efficiency, strengthen its market position, and provide better services to customers.

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.  

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

This research examines the application of ISO 31000:2018 in IT risk management within the publishing system of PT. X, a book publishing company. ISO 31000:2018 is an international standard providing systematic guidance to identify, analyze, and manage risks, aiming to enhance operational efficiency and organizational sustainability. Using a qualitative approach, this study incorporates literature reviews and interviews with the publishing manager of PT. X to further understand risk management implementation and identify existing gaps. The identified risks include natural, human, and system-related factors, totaling 23 risks such as hacking attacks, data theft, and server damage. Risk analysis was conducted using likelihood and impact parameters to evaluate the frequency and consequences of risks on company operations. The findings reveal that implementing ISO 31000:2018 offers an effective framework for managing risks at PT. X, enhancing risk awareness, safeguarding company assets, and supporting decision-making processes. This study also provides strategic recommendations to improve risk management and strengthen operational resilience at PT. X.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

This paper explains the procedures for processing ship departure documents. PT. Tarunacipta Kencana Dumai Branch as a shipping company that handles ships entering and exiting Dumai Port and completes ship documents before the ship leaves Dumai Port. During the land practice, the author collected data using field research methods and library research methods, articles and journals related to the title and other supporting media. Procedures for processing ship departure documents have been effective and efficient. PT. Tarunacipta Kencana Dumai Branch as an agent who handles all ship departure documents for the relevant agencies starting from arranging Port Health Quarantine Clearance (PHQC) at the Quarantine office, processing Out Passport permits at the Immigration office, Crew List Out at the Port Authority office, Outward Manifest at the Customs and Excise office until the issuance of the Sailing Approval Letter (SPB) at the Harbormaster's office.

This study aims to optimize employee performance at PT. Surya Putra Sejahtera Jakarta by designing an integrated motivation and training program. In the context of increasingly fierce business competition, companies must ensure that employees have high motivation and adequate skills. This study employs a qualitative research method using Cresswell’s triangulation approach, combining in-depth interviews, observations, and document analysis to obtain comprehensive data. Training needs analysis was conducted through surveys and interviews with employees and managers to identify areas requiring improvement. The research results show that a motivation program designed based on employee needs and aspirations, along with training tailored to specific tasks and responsibilities, significantly enhances productivity and job satisfaction. The implementation of this program not only improves technical skills but also fosters employee commitment and loyalty to the company. Performance evaluations were conducted before and after program implementation to measure its impact. The results indicate a significant improvement in various aspects of performance, including work quality, efficiency, and team collaboration. This study concludes that an integrated approach combining motivation and training is highly effective in creating a productive work environment. The recommendation for the management of PT. Surya Putra Sejahtera is to continuously adapt this program to meet evolving needs and future challenges.

This study aims to develop a web-based information system as a company profile for the hospitality industry, specifically for Hotel Griya Wijaya Ambarawa. The development method used is Research and Development (R&D), involving an iterative process to enhance the efficiency and effectiveness of the website. The results of this study indicate that the designed website not only improves hotel promotion but also expands market reach through interactive features such as an online reservation system and social media integration. The website is also designed to provide an optimal user experience with a responsive design, ultimately increasing reservations and customer satisfaction.

Inventory management is a crucial aspect of ensuring operational efficiency, especially in trade and distribution companies like PT. Indah Permata. The manual recording system currently in use creates several challenges, such as data entry errors, duplication, and delayed reporting. Therefore, this study aims to develop a web-based inventory management system to address these issues and optimize the company's operations. The development method used is the waterfall model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was developed using PHP Native and MySQL as the database. The results show that the system improves operational efficiency by speeding up real-time item tracking, minimizing human errors, and enhancing data security and accessibility. With features such as login, data addition, editing, deletion, search, and export, the system enables administrators to manage inventory more effectively. Additionally, it supports quick and accurate decision-making processes. This system can serve as a solution for other companies facing similar challenges in inventory management.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

This study aims to analyze the effect of asset management efficiency, Return on Equity (ROE), and capital structure on equity growth at PT. Ciputra Development Tbk. Equity growth is an important indicator in assessing a company's ability to increase shareholder value sustainably. This study uses a quantitative approach with a case study method at PT. Ciputra Development Tbk. The data used are secondary data in the form of the company's financial statements for the period 2012-2023. The independent variables include the efficiency of Total Asset Turnover, ROE, and Debt To Equity Ratio, while the dependent variable is equity growth. Data analysis was carried out using multiple linear regression to test the relationship between the independent variables and the dependent variables, Hypothesis Testing, t-test and F-test

This study aims to implement accounting records in 21Labels MSMEs engaged in online clothing trading, which previously did not use a financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a quantitative descriptive method with data collection through interviews and financial statement analysis. The results of the study show that after implementing structured accounting records, 21Labels MSMEs managed to record a net profit of IDR1,609,107 in the September 2024 period. In addition, the financial position report shows that the company has a healthy financial structure, with total assets of IDR10,609,107 which are fully financed by equity. This study shows that the implementation of proper accounting records can help MSMEs in managing finances and improving operational efficiency, as well as strengthening the company's capital position.

A company is an entity consisting of individuals or groups who work together to achieve certain goals. PT Suparma cannot be separated from businesses that aim to gain profits in generating effectiveness and efficiency in financial management. Financial management or financial performance has an impact on the company. This research aims to determine the effect of liquidity ratios, solvency ratios and activity ratios on the financial performance of PT Suparma tbk for the 2019-2023 period. This research was conducted by calculating the financial ratios of PT Suparma Tbk which is listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression. The research results show that the liquidity ratio calculated using the current ratio has a positive and insignificant effect on financial performance (ROA), the solvency ratio calculated using the debt to equity ratio has a negative and insignificant effect on financial performance (ROA), and the activity ratio calculated using total asset turnover has a positive and significant effect on financial performance.    

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Palm oil is one of the main commodities in Indonesia which has an important role in the agribusiness sector. An efficient palm oil harvesting process greatly determines the productivity and quality of the harvest. PT BKI SSB, as a company operating in the palm oil sector, continues to strive to improve operational efficiency and ensure optimal harvest quality. One way to achieve this is by implementing machine learning technology in the harvesting activity monitoring system. This article discusses the application of machine learning to monitor and analyze oil palm harvesting activities at PT BKI SSB. Through the use of this technology, it is hoped that it can increase accuracy, efficiency, and provide better data-based solutions in managing company resources.

PT XYZ is a company that produces various gases in the form of Oxygen, Nitrogen, and Argon in gas and liquid form. In the production process, the machine runs 24 hours non-stop and will stop production when maintenance is employed once a year. The Air Separation Plant (ASP) machine performance measurements are needed to determine the effectiveness of its production. The reseacrh aims to analyze the factors that affect machine productivity. The method used is quantitative, using the Overall Equipment Effectiveness (OEE) approach. In addition, this study uses interviews to determine the factors that affect engine performance. The results show that the OEE value of the machine is 75%, which is still below the international standard OEE value of 85%. Therefore, it is necessary to optimize engine performance. Based on the analysis using a fishbone diagram, there are five influencing factors: human factors, machines, work methods, environment, and materials. Based on these five factors, the engine factor most influences the low value of engine performance. The predictive maintenance calculations are conducted, especially on expender and cold box machines, every 95 days of machine should use with work efficiency of around 40 hours.