Publication Search

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.

Performance is a description of a result that can be measured by the effectiveness and efficiency of work carried out by human resources in realizing the targets, goals, vision and mission that are realized through a company's planning strategy. This research aims to determine and analyze the influence of the environment and motivation on employee performance at PT Pratama Rindo Raya. This research uses a quantitative statistical approach method. The sampling technique used was saturated sampling which had 38 respondents. Data collection techniques use observation through questionnaires. The results of this research show that the work environment (X1) has a significant effect with a value of 0.848 or 84.8%, which means that the work environment variable (X1) has a strong influence on employee performance (Y). Motivation (X2) has a significant effect with a value of 0.842 or 84.2%, which means that the motivation variable (X1) has a strong influence on employee performance (Y). The work environment (X1) and motivation (X2) simultaneously (together) have a significant influence on employee performance (Y) at PT Pratama Rindo Raya with a value of 90.4% and the remaining 9.6% is influenced by factors others that researchers are not careful about.    

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

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process

Organizational citizenship behavior is an important factor for company progress, because it is voluntary behavior outside the official job description and can increase company effectiveness and efficiency. This study aims to analyze the influence of Work Environment, Organizational Commitment, and Emotional intelligence on Organizational citizenship behavior at PT Berau Karetindo Lestari South Jakarta. This research is a quantitative study with a sample size of 110 respondents. The sampling method uses probability sampling with simple random sampling technique. Data was collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2007 software and SPSS Version 26 software. The data analysis used is correlation and multiple linear regression analysis. The results of this study indicate that Work Environment has a positive and significant effect on Organizational citizenship behavior, Organizational Commitment has a positive and significant effect on Organizational citizenship behavior, Emotional intelligence has a positive and significant effect on Organizational citizenship behavior, and Work Environment, Organizational Commitment, and Emotional intelligence simultaneously have a positive and significant effect on Organizational citizenship behavior.

With the use of financial analysis as a gauge for the company's financial health, this research seeks to analyze PT. Pegadaian's performance. With an emphasis on financial analysis, including liquidity, solvability, profitability, and efficiency, the study employs descriptive analysis. According to the findings, PT. Pegadaian has demonstrated strong financial performance, with its liquidity allowing for efficient risk management. Efficiency shows how well a business uses its resources to generate revenue, whereas profitability ratio shows how well it generates profits. The report stresses how crucial it is to routinely assess financial performance in order to keep the company's standing and avoid market fluctuations. The organization must adjust to boost operational efficiency and enhance community service delivery in light of technology improvements and digitalization.

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

This research was conducted because of the emergence of cases of environmental pollution due to excessive production activities and the lack of awareness of business actors towards environmental conservation. Since the emergence of COVID-19 in Indonesia, the demand for medicines and other consumer products has increased. Public demand for companies to continue to care about environmental sustainability to reduce the negative impact of company activities on the environment. One concept that can be applied by management to handle problems that occur between the environment and the company is the concept of eco-efficiency. The purpose of this study is to, first, test the effect of eco-efficiency on firm value, second, test the effect of eco-efficiency on firm value with profitability and leverage as moderating variables. The sample of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2023 using purposive sampling method. This research analysis method uses simple regression analysis and moderating analysis regression (MRA). This study provides evidence that environmental management implemented by the company can significantly provide good company value, besides that the high level of profit earned by the company can moderate the relationship between eco-efficiency and company value with a positive effect but in this study leverage cannot moderate the eco-efficiency relationship.    

The presence of employees in the company refers to their physical availability and mental involvement in carrying out their assigned duties and responsibilities. This includes punctuality, productivity, as well as positive contributions to company culture and achievement of organizational goals. The aim of the research conducted on employee attendance is to show how high the level of efficiency in using the attendance application is by comparing the TAM and UAT methods so that the difference in this concept determines whether employee responses are accepted or not. utilization of this technology, the TAM method is a framework for understanding technology adoption behavior based on user perceptions of usability and ease of use, while the UAT method testing is the process of testing software by end users to ensure suitability to business needs. The final comparison results obtained by the TAM and UAT methods had percentages of 84.69% and 87.38%. which is categorized as good in terms of utilization of attendance applications for employees.

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

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

This study aims to analyze juridically the use of the company's shares as an object of fiduciary guarantee in Batam City. The background of this research is rooted in the need for a deep understanding of the effectiveness and security of the company's shares used as fiduciary guarantees, as well as their influence on legal certainty and local economic stability. In Indonesia, the use of shares as fiduciary guarantees is regulated by Law Number 42 of 1999 concerning Fiduciary Guarantees and Law Number 40 of 2007 concerning Limited Liability Companies, but the implementation of this law in the field often encounters various obstacles, especially in Batam City which is a strategic business center. This study uses a qualitative method with a document study approach, in- depth interviews, and field observations to collect data. The subject of this study involves notaries, fiduciary guarantee registration officials, investors, and business actors in Batam. The results of the study show that there are several significant obstacles in the implementation of the use of shares as an object of fiduciary guarantee, which include procedural complexity, variations in notary practices, and limited administrative infrastructure. Despite this, stocks are still a trusted and used instrument because of their liquidity and economic value. Based on these findings, suggestions include expanding education and training for notaries to improve understanding and thoroughness in the fiduciary guarantee administration process. The Batam City Government is advised to update and simplify related regulations to support efficiency and legal certainty. In addition, investments in information technology are needed to modernize the registration and document handling processes, which can increase the transparency and speed of the fiduciary assurance process.

This study aims to analyze the impact of the Accurate application on the efficiency of sales data input at Depo Lakban Surabaya. The research method used is quantitative with a questionnaire as the data collection instrument. The validity test results show that all statement items are valid, with correlation values greater than the critical value. The instrument's reliability was tested using Cronbach's Alpha, which showed a value of 0.945 > 0.600, indicating that the instrument is reliable. The normality test showed that the data is normally distributed with a significance value of 0.143 > 0.05. The regression results show that the Accurate application (X1) has a coefficient of 0.364 with a significance value of 0.005 < 0.05, while another factor (X2) has a coefficient of 0.673 with a significance value of 0.003 < 0.05. The obtained regression equation is Y = 0.901 + 0.364X1 + 0.673X2. The t-test and F-test show that both independent variables significantly influence the efficiency of sales data input. This research concludes that the use of the Accurate application has an influence on the management of sales data input at the Surabaya Lakban Depo Company. And the understanding of Depo Lakban Surabaya employees also influences the company's management.

The adoption of Robotic Process Automation (RPA) has emerged as a crucial strategy for medium-sized enterprises (SMEs) to streamline back-office operations, enhance productivity, and reduce operational costs. RPA involves the use of software robots to automate repetitive, rule-based administrative tasks, allowing employees to focus on more complex, value-added activities. This study explores the implementation of RPA in medium enterprises, focusing on its impact on cost efficiency, administrative workload reduction, and operational performance. The research uses a case study approach, analyzing medium enterprises that have adopted RPA to assess the effectiveness of automation in improving business processes. Data collection methods include interviews, surveys, and company reports to evaluate how RPA affects workload, accuracy, and cost savings. The findings indicate that RPA significantly reduces manual administrative tasks, leading to faster processing times, lower error rates, and substantial cost savings. Employees in enterprises that adopted RPA reported increased job satisfaction due to the reduction of monotonous tasks and the opportunity to engage in more strategic work. However, challenges such as employee resistance, data security concerns, and system integration complexities were also identified. The study compares RPA’s impact with traditional manual processes, highlighting improvements in speed, accuracy, and overall cost efficiency. Additionally, the study compares RPA adoption across industries such as manufacturing, retail, and service, revealing sector-specific challenges and successes. The paper concludes by emphasizing the practical implications for SMEs, suggesting that RPA can optimize business operations and urging further research on its long-term effects on employee roles and organizational culture.

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

Furniture has high added value and significant global competitiveness, largely due to the diversity of natural raw materials available in Indonesia, such as wood, rattan, and bamboo, as well as distinctive and high-quality designs. This advantage is supported by the skills and competence of the available human resources, making Indonesian furniture superior to products from other countries. Product quality is a key element in winning market competition, as it impacts customer satisfaction and loyalty. Masnur Joglo, a furniture company located on Jl. Muara Karya, specializes in producing various types of furniture from high-quality woods such as super mahogany and red teak. However, the purchasing system, which requires customers to visit the store directly and manually record prices, results in inefficiencies in terms of time and transportation costs. Customers often need to visit multiple stores to find the desired product, which is an inefficient process. To address these challenges, this study proposes the development of an Android-based sales application as a solution. This application is designed to expand Masnur Joglo's market reach and facilitate online ordering of furniture products, anytime and anywhere. The study aims to design and develop an Android-based sales information system that can enhance operational efficiency and streamline the sales process while better meeting customer needs. The application development method employs the waterfall model and uses MySQL and Firebase databases.  

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Air transportation is the primary choice due to its speed, safety, and comfort. Airports are places where aircraft land and take off and conduct various activities related to passengers and cargo, categorized into domestic and international. The Apron Movement Control (AMC) unit at PT Angkasa Pura I oversees movements in the apron area and provides services to airport users. Strict supervision is required to maintain safety and discipline on the apron. However, observations at the AMC at Sultan Hasanuddin International Airport in Makassar show a lack of discipline among staff, such as oil spills on the apron, which pose a safety hazard. This research aims to understand the role of AMC in enforcing employee discipline and the challenges faced at Sultan Hasanuddin International Airport in Makassar. This research employs a qualitative approach to understand the phenomena in the Apron Movement Control unit at PT Angkasa Pura I, Sultan Hasanuddin International Airport in Makassar, from June 1 to July 31, 2024. Primary data were collected through interviews and direct observations, while secondary data were obtained from company documents and literature studies. Data analysis involves reduction, presentation, and conclusion drawing, with data validity tested through source, technique, and time triangulation. Research steps include interviews, observations, data analysis, and conclusion drawing.The results show that the Apron Movement Control (AMC) unit at Sultan Hasanuddin International Airport in Makassar plays a crucial role in maintaining security, order, and discipline on the apron. They control the movements of aircraft, vehicles, and personnel and ensure operations follow safety procedures. AMC also acts as disciplinarian and educator through regular training. However, they face challenges such as a lack of employee understanding of procedures, limited communication equipment, communication challenges due to noise, and high operational pressure. To overcome these challenges, AMC needs to strengthen training, improve communication and coordination, enhance facilities, and increase employee welfare. These measures are expected to improve AMC's performance and instill a strong work discipline culture, making them the front line in maintaining airport security and operational efficiency.    

Babycom, a company specializing in the sale of imported baby sandals, faces challenges in managing its inventory due to rapid sales growth, particularly through the Tiktok Shop platform. Manual inventory management is prone to data inaccuracies, monitoring difficulties, and inefficient resource utilization. To address these issues, this research proposes the development of a web-based inventory management application using the waterfall development method. This approach is chosen for its ability to provide structured guidance from needs analysis to maintenance, tailored to the complexity of Babycom's requirements. It is anticipated that this design will offer an effective solution to inventory management issues, resulting in improved operational efficiency, data accuracy, and ease of information access for the company.

Lean Inventory Management is a systematic approach that focuses on reducing waste in the inventory management process to improve operational efficiency and reduce costs. This study aims to analyze the impact of Lean Inventory Management implementation on reducing inventory costs in manufacturing companies. This research uses a case study method in a manufacturing company that has implemented Lean Inventory Management. Data were collected through in-depth interviews, direct observation, and analysis of company documents. The analysis techniques used include descriptive and comparative analysis to measure changes in inventory costs before and after implementation. The results showed that the implementation of Lean Inventory Management succeeded in significantly reducing inventory costs. Some of the strategies implemented include the implementation of Just-In-Time (JIT), reduction of buffer inventory levels, improved coordination with suppliers, and the use of information technology for real-time inventory monitoring. In addition, the company also noted improved operational efficiency and customer satisfaction as a positive impact of implementing Lean Inventory Management. This study concludes that Lean Inventory Management is an effective approach to reduce inventory costs in manufacturing companies. Proper implementation of lean strategies can result in significant cost savings