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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.

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

This research aims to determine the influence of Fixed Asset Turnover, Current Ratio, and Debt to Equity Ratio on Price to Earnings Ratio at PT. Wijaya Karya Tbk. Period 2012-2023. PT. Wijaya Karya Tbk. Is a construction company listed on the Indonesian Stock Exchange (BEI). This research recommends more efficient management of fixed assets and liquidity to improve company performance, the fixed asset turnover ratio reflects the efficiency of using fixed assets in a company to generate income, the current ratio represents the company's ability to meet short-term obligations, and the debt to equity ratio and shows the company's financial structure and influences the financial risks provided. This research method uses SPSS with the classic assumption test, t test and F test and from this research it results that Fixed Asser Turnover and Current Ratio have a strong influence on the Price to Earnings Ratio and Debt to Equity Ratio which have no influence on the Price to Earnings Ratio, and this research suggests further research by adding other variables to broaden the analysis.

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

This research aims to analyze the role of Annajah Tax Consultants in optimizing company tax management based on sharia economics in Bengkulu City. Tax consultants play a very important role in helping companies to fulfill their tax obligations in a legal manner and in accordance with sharia principles, such as avoiding the practices of riba, gharar (uncertainty), and maysir (gambling). Annajah Tax Consultants provide education and counseling to companies regarding the importance of complying with tax regulations and sharia economic principles. By optimizing sharia-based tax management, companies can increase cost efficiency, improve the company's image, and gain the trust of investors and the public. This research concludes that the role of a good tax consultant can have a positive impact on the efficiency of company tax management in Bengkulu City, which ultimately supports company growth and sustainability.    

The Utilization of GPS and GSM technology in operational vehicle monitoring offers convenience and efficiency in management. This research designs a GPS-based vehicle monitoring system that is integrated with vehicle maintenance management to assist companies in making decisions related to fuel efficiency, predictive maintenance scheduling, and safety aspects. By monitoring vehicle position and condition in real-time, companies can optimize travel routes, reduce travel time and reduce operational costs. The system also includes tire pressure and fuel percentage monitoring, which serve as important indicators in an accurate and sustainable vehicle maintenance strategy. This research uses quantitative methods to analyze various aspects in designing a GPS-based monitoring system that is integrated with operational vehicle maintenance management. With the resulting data, managers are able to identify trends that support predictive maintenance as well as preventive steps to reduce the risk of sudden damage. The research results show that the integration of GPS and GSM provides significant benefits in improving performance and reliability for vehicles, especially in the distribution and logistics sectors. The implementation of this system is expected to support the company in maintaining optimal vehicle performance and contribute to operational sustainability.

Digitalization has greatly influenced the business world, particularly in the recruitment and selection processes. With the integration of communication and information technology, recruitment has shifted from manual methods to technology-driven systems. This shift is also being experienced by companies in Indonesia, including in State-Owned Enterprises (SOEs). In this context, the purpose of this research is to examine the role of digitalization in the recruitment and selection process at PT. Pertamina Hulu Rokan (PHR). This study employs qualitative methods, using three data collection techniques: structured interviews, observations, and literature reviews. The interview samples consist of nine individuals, including students participating in PT. PHR's internship program, internship coordinator from Caltex Riau University, and Human Capital Manager at PT. PHR. The findings indicate that digitalization plays a significant role in the recruitment and selection process at PT. PHR. Key benefits include enhanced efficiency and effectiveness in time management for both recruiters and applicants, cost reduction, increased company engagement and outreach, as well as improved company branding

The SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis is widely known and commonly applied in business strategy. CV Dejeefish was chosen for this SWOT analysis to help develop the company’s business strategy. The objective of this study is to identify the impact of SWOT analysis on business development and to uncover weaknesses, obstacles, and areas for improvement that could enhance the company’s efficiency, quality, and sustainability. The findings indicate that CV Dejeefish is in a relatively strong position, with more strengths than weaknesses and threats. However, CV Dejeefish still needs to implement a combination of SWOT-based business strategies and a SWOT Matrix. Firstly, in the SO (Strengths-Opportunities) strategy, the company can leverage high-quality broodstock from BBAT to expand its market, adopt the latest technology in aquaculture, and develop value-added products. Secondly, in the WO (Weaknesses-Opportunities) strategy, expanding the use of aquaculture technology and improving responsiveness to climate change and market conditions is strongly recommended. For the ST (Strengths-Threats) strategy, a focus on strict quality control, risk mitigation, and maintaining adequate capital reserves is necessary to address potential threats. Lastly, the WT (Weaknesses-Threats) strategy should involve implementing effective monitoring systems, building strong relationships with stakeholders, and conducting regular evaluations.

The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.

PT XYZ is a private company in Palembang that supplies medical devices and equipment. This company conducts performance assessments every year to provide appropriate rewards in the form of gifts, bonuses or incentives to employees. In carrying out the performance assessment process for providing employee rewards, it is still done manually. This process is inefficient because it takes a lot of time, is prone to errors in calculation and it is not clear which aspects of the criteria are important. By using the Weighted Product methodology, this study tries to create a decision support system (DSS) that will simplify this evaluation procedure. This application is made website-based, using the laravel framework with the Iterative system development method. The results obtained indicate that the system can help companies improve efficiency by conducting automatic assessments, providing measurable weights, transparently and using the Weighted Product method for more accurate assessments. Overall, the system developed meets the research objectives.

The faster economic development in the world causes tighter business competition. Plus the rapid progress of increasingly sophisticated technology. Many companies are currently competing to use technology to increase performance efficiency advantages in other companies and competition. Information technology that is quite popular in the current generation is System Application and Product In Data Processing (SAP). SAP is a system that runs a business using one database which can then be accessed by all departments in the company. This research aims to provide evaluation and input on the problems faced by SAP admin sales users at PT Bina Pertiwi Surabaya Branch. In this research, a qualitative approach was used by conducting interviews with resource persons from the administration department and Branch Administration Supervisors using a fishbone diagram. The results of the evaluation of the implementation of the admin job description for sales rental administration and units using SAP are quite good, but there are still problems caused by discrepancies between the actual cash in and the cash in plan, so AR monitoring must be carried out.

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.  

This qualitative literature review explores the role of organizational capital in enhancing firm performance through inventory efficiency. The study finds that organizational capital positively impacts inventory efficiency by fostering innovation, improving stakeholder orientation, and reducing financial constraints. It also strengthens the relationship between inventory efficiency and firm performance, suggesting that investment in organizational capital can lead to significant competitive advantages. However, the review highlights limitations, including a focus on US-based firms and a lack of exploration into specific elements of organizational capital, such as organizational culture and leadership styles. These findings underscore the need for further empirical research across diverse international contexts to deepen the understanding of organizational capital's impact on inventory management

PT XYZ, which aims to optimize the production process of Airbus A350 aircraft wing components. The background of this research focuses on the importance of efficiency and effectiveness in the aviation industry, where each component must be produced to high standards to ensure aircraft safety and performance. In order to achieve this goal, the author applies several methods for completing the task, including system modeling and Interpretive Structural Modeling (ISM). This method allows for in-depth analysis of the structure and relationships between elements in the production system. Data processing is carried out through four main stages: model concept design, data collection, analysis, and evaluation. The raw data used includes the company layout and wing component production flow. The results of this data processing provide significant insights into potential improvements in the existing production system, as well as recommendations for improving operational efficiency. Thus, this report not only contributes to the development of knowledge in the field of systems engineering, but also provides practical advice for PT XYZ to improve their production performance.

The physical work environment and non-physical work environment play an important role in supporting the productivity and operational efficiency of a company. This study aims to analyze work environment factors on business processes in the Production Procurement Department of the Supply Chain Division of PT PAL Indonesia with the challenges of adapting to changes in the workplace and the application of new technology, through several aspects of the work environment, such as work atmosphere, relationships between coworkers and relationships between subordinates and leaders. This research uses qualitative methods with data collection techniques through interviews and observations. The results showed that a conducive work atmosphere, effective communication between colleagues, and leadership support play an active and significant role in operational success. A good work environment improves performance and supports the achievement of company goals.  

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency