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Reservoir heterogeneity has long been recognized as a critical factor influencing the efficiency of enhanced oil recovery (EOR) methods. Among the techniques applied, cyclic waterflooding is considered one of the promising approaches due to its relatively simple operational design and potential to improve sweep efficiency. This method involves alternating water injection in specific cycles to mobilize trapped oil and redistribute reservoir pressure. However, the variation in geological properties such as porosity, permeability, and fluid saturation creates challenges in achieving uniform displacement, especially in reservoirs with high heterogeneity. Understanding the role of heterogeneity is therefore crucial for optimizing cyclic waterflooding applications. This study applies a literature review approach by synthesizing findings from previous experimental and field studies that evaluated cyclic waterflooding under different reservoir conditions. The analysis compares the performance of cyclic water injection periods across reservoirs characterized by varying levels of heterogeneity. Parameters such as injection rate, water breakthrough time, and oil recovery factor were considered in evaluating the effectiveness of this method. The results highlight that reservoirs with high heterogeneity often experience uneven fluid distribution, leading to early water breakthrough and reduced oil recovery. In contrast, reservoirs with relatively low heterogeneity tend to respond better to cyclic waterflooding, resulting in improved sweep efficiency and higher incremental recovery. Moreover, the optimization of cycle timing and water injection intervals appears to significantly mitigate the negative effects of heterogeneity. In conclusion, the study emphasizes that reservoir heterogeneity plays a decisive role in determining the success of cyclic waterflooding. Tailoring injection strategies based on geological variability is essential to maximize recovery efficiency. Future research should focus on integrating advanced reservoir characterization techniques with adaptive cyclic flooding models to further enhance oil production outcomes.

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

The use of palm oil waste as boiler fuel is one of the innovative solutions in supporting the use of renewable energy while reducing the environmental impact of palm oil industry waste. Waste such as palm shells, mesocarp fibers, and empty oil palm bunches have high energy potential through direct combustion and other thermal technologies. This study aims to evaluate the potential use of palm oil waste as boiler fuel based on its calorific value, combustion efficiency, and environmental impact. The methods used include analysis of the physical and chemical characteristics of waste, boiler performance tests, and exhaust gas emission evaluation. The results show that palm oil waste has a high calorific value (15–20 MJ/kg), which makes it an efficient alternative fuel. In addition, the use of this waste is able to reduce dependence on fossil fuels while minimizing carbon emissions, thereby supporting the greenhouse gas emission reduction target. From an operational perspective, the use of palm oil waste in industrial boilers can increase combustion efficiency by up to 75–85%, depending on fuel conditions and boiler design. This makes palm oil waste not only economically valuable, but also strategic in supporting the transition to clean energy. Another advantage is that waste management becomes more targeted, because solid waste that is usually only an environmental burden can be reused as an energy source. However, some of the challenges that need to be considered include relatively high ash levels, the potential for corrosion in boiler equipment, and the need for emission control technology to comply with environmental standards. With the right mitigation strategy, palm oil waste can be processed into sustainable and environmentally friendly energy.

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

Human resources (HR) are a crucial component of any organization, playing a vital role in determining its development and success. One key aspect of HR management is employee performance, which reflects the quality and quantity of employee output in meeting company targets. This study focuses on PT REX Denpasar, a logistics company that experienced fluctuations in monthly revenue throughout 2023. This phenomenon indicates performance issues related to work quantity, delivery accuracy, and time efficiency. Several operational issues identified included variability in staff productivity, delays in delivery schedules, and inaccuracies in shipping data processing. To explore solutions to these challenges, the study examined the role of managerial leadership and financial incentives in improving employee performance, with job satisfaction as a mediating variable. This study covered all 40 employees of PT REX Denpasar, using a comprehensive enumeration sampling method. Data were collected through structured questionnaires, in-depth interviews, and a review of organizational records. Analysis was conducted using a structural path modeling approach to examine the relationships between variables. The results showed that managerial leadership had a significant effect on job satisfaction, as did the financial incentives provided by the company. Furthermore, leadership quality and compensation systems have been shown to have a positive correlation with improved employee performance. Furthermore, job satisfaction was found to act as a substantial mediator, strengthening the influence of leadership and compensation on performance. Thus, improving leadership quality and improving compensation mechanisms not only have a direct impact but also an indirect impact through increased job satisfaction.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Sultan Thaha Airport, Jambi, is one of the airports that has implemented a digital Airport PAS application process through a website-based system. This application information system is designed to improve efficiency and effectiveness in the PAS (Personal Airport Security) application process, which was previously done manually. With this system, it is expected that the entire administrative process can run faster, more transparently, and minimize errors. The purpose of this study is to analyze the implementation of the e-PAS information system, and to identify obstacles that arise in its implementation in the work environment of Sultan Thaha Airport, Jambi. The research method used is descriptive qualitative, with a blackbox testing approach to test the system's functionality. Data collection techniques were carried out through direct observation, interviews with 3 PAS applicants and 6 operational officers, and documentation related to system use. The data obtained were analyzed through the process of data reduction, data presentation, as well as drawing conclusions and verification. Data validity testing was carried out using the source and technique triangulation method. The results of the study indicate that the implementation of the e-PAS system has run quite well. However, several technical challenges remain, hindering the smooth running of the process, such as disruptions to the data input system, challenges with information validation, and suboptimal or incomplete system features. These findings provide important input for system developers to make continuous improvements to ensure more effective and efficient services in the future. Improved training for staff is also necessary to ensure optimal system utilization. Furthermore, regular evaluations of system performance are mandatory to maintain consistent service quality.

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.