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The accounting information system is an integral part of the overall system formed and implemented by a company. The long-term success of a company heavily depends on the effectiveness of the accounting information system used. PT Mitra Perkasa Harapan, a company engaged in the production and sale of foam mattresses, requires an appropriate accounting information system to support its operations. This research aims to evaluate the implementation of the Accounting Information System at PT Mitra Perkasa and find the best ways to improve it according to the correct procedures. This research utilizes the analytical descriptive method, which involves collecting relevant data and information to be analyzed to reach accurate conclusions. Data collection is conducted through interviews and observations. The research findings indicate that the implementation of the Accounting Information System at PT Mitra Perkasa is still not optimal, as evidenced by the dual roles played by several functions within the organization. To achieve efficiency and compliance with the correct procedures, adjustments are needed in managing the accounting information system. Improvement measures should be based on careful analysis and interdepartmental coordination to ensure that the implemented system aligns with the company's needs and established standards. Consequently, the company can enhance its operational performance and better achieve its long-term goals.

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.

This research investigates the impact of financial technology in Islamic banking through a qualitative approach. The primary focus is on the paradigm shift in operational processes and challenges faced by Islamic financial institutions in adopting technological innovations. Through the analysis of regulations, financial technology implementation, and stakeholder perceptions, this study identifies significant changes in financing and investment models. Findings indicate positive impacts such as increased operational efficiency, product diversification, and responsiveness to consumer demands. However, challenges in data security and unequal access emerge as primary concerns. This research provides in-depth insights into how financial technology triggers transformation in Islamic banking, with significant implications for regulatory design and future business strategies.

The integration of Artificial Intelligence (AI) chatbots into customer service operations within digital banks has become a transformative trend in the banking sector, particularly in Indonesia. This study examines the effectiveness of AI chatbots in improving both operational efficiency and customer satisfaction in three selected Indonesian digital banks. The research focuses on evaluating the impact of AI chatbots in reducing response times, handling high volumes of customer inquiries, and improving service availability. The study also delves into customer feedback, measuring satisfaction with the ease of use, personalization, and responsiveness of the AI systems. The results demonstrate that AI chatbots significantly enhance customer service efficiency by reducing wait times and automating routine inquiries, which reduces the need for human intervention. Additionally, customers reported high satisfaction with the round-the-clock availability of AI chatbots and the personalized financial advice provided. However, despite these benefits, challenges related to data security, chatbot accuracy, and customer adaptation to automated systems remain prevalent. Data privacy concerns and issues regarding the chatbot's ability to handle complex queries were noted as limiting factors in customer trust and satisfaction. The study highlights the implications of these findings for the future of digital banking in Indonesia, emphasizing the need for improved chatbot integration, stronger data security measures, and enhanced user experience design. The integration of AI in customer service operations holds significant potential for digital banks and the broader financial sector to improve operational efficiency, reduce costs, and meet the evolving expectations of customers.

This study aimed to evaluate the effect of three feeding methods-manual, automatic, and sensor-based-on the growth and feed efficiency of White Snapper (Lates calcarifer). The research was conducted from April to July 2024 in fish farming ponds in North Nias. The research method used was a field experiment with a complete randomized design (CRD) which was analyzed using ANOVA test to compare the significant effects of each feeding method. The results showed that the sensor-based feeding method produced the highest average fish weight growth (3.85 g/day) with the best feed conversion efficiency (FCR) (1.25), significantly superior to the manual and automatic methods (p < 0.05). The sensor-based method proved to be more efficient in meeting fish feed requirements precisely, improving feed efficiency and reducing operational costs. Based on these results, the use of sensor-based technology in the feeding system is recommended as an innovative solution to improve the productivity and sustainability of White Snapper aquaculture.

This research aims to analyze the usage of the BRIMEN application and its impact on the ease of performance of Credit Administration Officers (ADK) at the Pasuruan Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk. The research method used is qualitative method with a participatory approach and descriptive research type. Data were obtained through observation, interviews, and direct documentation in the field. The results show that the BRIMEN application facilitates ADK officers in various tasks such as scanning customer documents, uploading files to the system, and archiving physical files. Although still in the refinement stage, BRIMEN provides time efficiency and flexibility for officers, who previously performed processes manually. In conclusion, BRIMEN has provided benefits in improving the work efficiency of Credit Administration Officers (ADK) at the Pasuruan Branch Office. Although further refinement is needed, this application has the potential to be continuously developed to enhance productivity and operational efficiency.

The increasing complexity of modern software systems and the growing demand for real-time data processing have significantly contributed to higher energy consumption in computing infrastructures. This challenge is particularly evident in systems that rely on continuous monitoring, analytics, and adaptive decision-making. Addressing energy efficiency without compromising system performance has therefore become a critical concern in sustainable software engineering. This study proposes an energy-aware software approach that integrates real-time analytics with adaptive feedback mechanisms to optimize energy consumption while maintaining operational performance. The research adopts a design science oriented methodology, encompassing system design, implementation, and experimental evaluation. The proposed system architecture consists of real-time data acquisition, intelligent analytics, and an adaptive control layer based on the MAPE-K (Monitor, Analyze, Plan, Execute, Knowledge) feedback loop. Experimental evaluations were conducted under dynamic workload scenarios to compare the proposed adaptive system with a baseline non-adaptive system. Key performance indicators included energy consumption, response time, throughput, and adaptation latency. The results demonstrate that the proposed system achieves a substantial reduction in energy consumption while maintaining, and in some cases improving, system performance metrics. The adaptive feedback mechanism enables the system to respond effectively to workload fluctuations, reducing unnecessary energy usage during low-demand periods and ensuring stable performance during peak loads. These findings provide empirical evidence that real-time analytics and adaptive control can effectively support energy-efficient and sustainable software systems. This research contributes to the field of energy-aware software engineering by demonstrating that intelligent real-time adaptation is a viable strategy for achieving sustainability objectives in dynamic and performance-critical environments.

In the agricultural sector, the automatic identification of chili pepper varieties is crucial for improving production efficiency and quality. This study developed a chili pepper variety detection system based on characteristics using the Principal Component Analysis (PCA) method. The PCA method was used to reduce the dimensionality of chili pepper image data, thereby facilitating the classification process while retaining the key features necessary for chili pepper variety identification. The recognition system for chili pepper identification involves inputting chili pepper image data into a computer. The computer then interprets and identifies the chili pepper variety, and the test data utilizes a dataset of chili pepper images from various varieties. The research results indicate that the proposed system achieves a high level of accuracy in detecting and classifying chili pepper varieties. Consequently, this system can assist farmers and agricultural industry stakeholders in the chili pepper sorting and selection process, thereby improving operational efficiency and the quality of the harvest.

The use of information technology, especially e-commerce, has brought about fundamental changes in the way business is conducted. This article presents a literature review of how business development can be achieved through implementing e-commerce strategies. E-commerce not only provides greater access to consumers but also opens up new opportunities for business actors to increase operational efficiency, optimize supply chains, and expand market share. The discussion began by detailing recent developments in e-commerce technology and their impact on business transformation. Next, the focus is placed on business development strategies that can be implemented by business people to optimize the benefits of e-commerce. This research highlights the importance of adaptation and innovation as key elements in facing changing market dynamics. By understanding the potential of e-commerce and implementing the right strategies, businesses can gain a significant competitive advantage and achieve long-term success.

Hospital service quality management is a crucial aspect of the healthcare service system, aimed at ensuring that every patient receives safe, effective, and high-quality care. In the era of global competition and rising patient expectations, hospitals are required not only to provide adequate healthcare services but also to continuously and sustainably improve the quality of their services. Good quality management assists hospitals in identifying, measuring, and improving areas that require enhancement, as well as ensuring compliance with service standards set by accreditation bodies and regulators. With effective quality management, hospitals can reduce medical risks, enhance patient satisfaction, and ultimately strengthen the institution's reputation. This approach also plays a vital role in optimizing resource utilization and improving operational efficiency, which ultimately contributes

JNE is the largest logistics company in Indonesia, this company is a freight forwarding company both domestically and abroad. In its business process JNE has an Outbound unit which is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the effect of Standard Operating Procedures (SOP), supervision, and Information Technology on Employee Performance in the operational management of the JNE Main Branch Medan Outbound unit. This research uses Descriptive Qualitative method in identifying problems. The results in this study state that SOP has a significant effect on Employee Performance because it is an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of employee work.

Global supply chain dynamics have been profoundly impacted by the implementation of International Financial Reporting Standards (IFRS), which have improved openness, decreased information asymmetry, and fostered strong governance and accountability frameworks. This qualitative assessment of the literature seeks to combine contemporary empirical research with theoretical viewpoints to investigate the complex effects of IFRS on supply chain management. This study employs a qualitative methodology, evaluating academic articles, case studies, and theoretical papers. It has been discovered that the implementation of IFRS enhances the quality of financial reporting, hence promoting improved decision-making, supplier selection, and risk management. Standardizing finance procedures encourages cooperation and confidence among supply chain participants, which improves operational resilience and efficiencies. The analysis comes to the conclusion that the implementation of IFRS has a significant beneficial effect on supply chain management worldwide, fostering resilience and efficiency through enhanced financial procedures.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This study explores an artificial intelligence (AI)-based predictive maintenance system for industrial machinery in Indonesian manufacturing. By utilizing machine learning algorithms, the system can analyze real-time machine data to predict equipment failures and recommend timely maintenance actions. The implementation of predictive maintenance has shown to reduce machine downtime by 20% and improve operational efficiency in manufacturing plants in Jakarta and Surabaya. This paper discusses the technical design of the predictive maintenance system, its economic impact on production costs, and implications for Indonesia's industrial sector.

This study is a qualitative literature review aimed at exploring the challenges and opportunities of integrating generative artificial intelligence (GAI) in human resource management (HRM) practices. GAI, as an advanced technology, holds significant potential to enhance operational efficiency in HRM through the automation of administrative tasks, improved accuracy in performance evaluations, and the development of more interactive and adaptive employee training. However, its implementation also faces several challenges, including employee resistance to change and the unpreparedness of technological infrastructure. Furthermore, ethical issues such as algorithmic bias in recruitment processes are a major concern, potentially exacerbating inequities if not properly monitored. This research identifies that the success of integrating GAI into HRM depends on the organization’s readiness to address technological and ethical challenges, as well as the importance of careful planning. The findings provide valuable insights for organizations in designing effective strategies for GAI integration to improve performance and organizational dynamics while addressing potential risks.

Regional government financial performance is a measure used to ensure the region's ability to implement financial implementation regulations properly and correctly to maintain desired services. 11 districts in Jambi province, Jambi City government and Tebo district government. Fluctations occur. The difference in regional income between the Jambi city government and Tebo district government is the highest and lowest in 2022. This research aims to determine the comparison of the financial performance of the Jambi City Government and the Tebo Regency Government. 2018- 2022. This research is descriptive quantitative research. Data collection techniques in this research use documentation. The data analysis technique used is descriptive analysis with the formula: Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the research show that the financial performance of the Jambi City government and the Tebo Regency government in 2018-2022 seen from the regional financial independence ratio shows that the level of financial independence of Jambi City is on average higher than that of Tebo Regency, seen from the effectiveness ratio shows that the level of effectiveness shows that the government Tebo Regency is more effective than Jambi City, judging from the Efficiency Ratio, it shows that the percentage of Tebo Regency's efficiency level is smaller than Jambi City. Tebo Regency and Jambi City are categorized as less efficient in managing finances, seen from the harmony ratio, it shows that the two regions allocate more funds for operational expenditure than capital expenditure, and seen from the growth ratio, Jambi City's PAD growth is higher than that of Tebo Regency.

This study aims to analyze consumer responses to the queue phenomenon that occurs at Cipatik Public Fuel Filling Station (SPBU). Queues at gas stations are often a major concern for consumers, affecting customer satisfaction and the operational performance of gas stations. This study identifies the main factors that influence consumer response to queues, focusing on queue cases, waiting time, and consumer feelings regarding service. The research method used a quantitative approach through a consumer survey involving a representative sample of Cipatik gas station users. Data was collected through a questionnaire covering aspects such as consumer perception of service speed, queue efficiency, and overall satisfaction level. The results of data analysis show that there is a lack of consumer satisfaction with the queues that occur at Cipatik Service Station, West Bandung Regency. Therefore, it is necessary to improve queue management by the gas station. The addition of filling pump lines needs to be addressed so that the service level can increase. In addition, shorter waiting times and a more efficient service experience are considered by consumers as key factors in increasing their satisfaction. The findings of this study provide valuable insights for Cipatik Service Station management and relevant stakeholders to improve queue management and increase customer satisfaction. The practical implications of this study can assist policy makers in developing more effective operational strategies to address queuing issues and improve consumer experience at the gas station.

The development of technology 4.0 has a very positive impact on society. Industry 4.0 emphasizes the concept of digitalization that is consistent and connects all productive components of the economy.  Several technologies are helping Industry 4.0, such as cloud, simulation, augmented reality, robots, internet of things, big data analytics, additive manufacturing, and cybers ecurity. The method used in this article is literature study, which means data collection to understand and study the theories discussed in the relevant literature. Literature research helps to understand the conceptual framework of a topic and find theoretical foundations for further research. The research also helps guarantee that current research takes into account previous work and fills knowledge gaps.  For this study, internet searches and documentation studies were used to collect data. The result is that Technology 4.0 not only helps businesses but also improves the economy and people's welfare. Technology 4.0 greatly helps businesses by increasing global access, improving operational efficiency, driving innovation, and improving product safety. To ensure that the benefits of this technology are felt by everyone, society must continue to take this technology with caution while addressing issues such as data security and inequality of access to technology.   Keywords: T, Business, Society

This journal discusses the implementation of digitization and technology as key drivers for advancing and designing business strategies for Kru V, a social media management service agency. In an era where social media plays a crucial role in marketing and customer interaction, the agency leverages digital technology to enhance operational efficiency and broaden the scope of its services. This article provides an in-depth analysis of the concrete steps taken by Kru V in adopting cutting-edge technology and its impact on the agency's business development and competitive advantage.

Indonesia has enormous marine and fisheries potential because of its vast sea area. Human resources in managing fishery products have not maximized the potential of fishery products. Therefore, in order to maximize the potential of fishery products, quality human resources are needed. Since human resources are an important part of an organization, including in the Indonesian fisheries industry, human resource management and development is very important for the success of an organization. The method used is qualitative research method, more precisely literature research. The literature research process is carried out by reviewing the literature and analyzing the relevant topics combined. Literature search can utilize sources in the form of journals, books, dictionaries, documents, magazines and other sources without conducting field research. The results found that in optimizing in improving the performance and sustainability of the fisheries product management industry, it is important to optimize human resources. Many approaches can be used to improve operational efficiency. Increase efficiency in all stages of production, from fishing to distribution, with the adoption of advanced technology and automated equipment. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination.