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The implementation of Corporate Social Responsibility is carried out as a form of corporate social responsibility. Corporate Social Responsibility is very important to be carried out by companies, especially companies whose operational activities have an impact on the community's environment and the environment around the company. The Government of Indonesia in implementing Corporate Social Responsibility has regulated it in Law Number 40 of 2007 concerning Limited Liability Companies, there are several articles that regulate the provisions of corporate social responsibility obligations, but there are still companies that do not comply with these social responsibility obligations and commit violations of Corporate Social Responsibility. One of the companies that committed CSR violations was PT. Freeport Indonesia to the Amuge and Comorian communities in Timika, Papua. The purpose of this study is to understand the application of article 74 of Law Number 3 of 2007 concerning Limited Liability Companies to the form of corporate responsibility to the community and find out the legal sanctions for companies that violate corporate social responsibility obligations. The type of legal research used in this study is normative legal research. Legal sources used are sourced from primary and secondary legal materials obtained from literature studies

PT. Putra Elan Balindo is a company engaged in the mining sector specially the andesite minerals domiciled in Palu City. PT. Putra Elan Balindo located in Watusampu Village, Ulujadi District, Palu City, Central Sulawesi, which has an IUP (Mining Business Permit) with an area of 17.89 Ha. To achieve production targets set by the company using a combination of tools mechanics in the form of Excavator Komatsu PC 400 and Dump Truck Hino FM 260 JD, where there is currently only 1 Excavator while the Dump Truck is 2 are needed with a production target of 20,000 m3 per month and have 1 shift working hours. Based on the results of research carried out for one month, it shows that the productivity of the Komatsu PC 400 Excavator is 174.29 m3 / hour and the Hino FM 260 JD Dump Truck is 197.69 m3 / hour for 2 transport equipment. The cost of owning a Hino FM 260 JD Dump Truck is Rp. 476,190/hour and the cost of owning a Komatsu PC 400 Excavator is Rp. 267,857/hour while operational costs for the Hino FM 260 JD Dump Truck are Rp. 1,862,072/ hour and operational costs for a Komatsu PC 400 Excavator Rp. 2,135,421/hour.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

Setting prices is a crucial step in ensuring the operational viability of a learning institution. The price of educational services will inevitably be impacted by the current boom in the education sector, which is marked by offers of numerous programs and more facilities. The purpose of this study is to learn more about how much educational services cost. Using books, journals, and other literature as well as reading sources and references from the internet, a qualitative research methodology was employed (library research). The research's findings led to the conclusion that pricing strategies for educational services can be based on value (value-based pricing), competition (competition-based pricing), or cost (cost-based pricing).

The combination of activities carried out by humans and technology is related to administrative systems that create information from organized work processes. PT. Farmhouse Production in the administration of data management is carried out with the help of Microsoft Excel and documents are written, and copied in the traditional way which results in the accumulation of accumulated paper resulting in complexity and difficulty in finding the required documents. Therefore, a balance of human resources, database, hardware, software, and a new strategy is needed to overcome the problems that can burden the company by realizing a website that is easy to apply so that any file is found quickly by paying attention to supervision, control, and methodical organization using PIESCES analysis as a method used to detect deficiencies and weakness in the old system. With this analysis, the new system is the right support in managing data that is collected in an orderly manner and stored neatly in large storage without being randomized and the work is more strategic because the information generated is valuable to the recipient or leader.

The purpose of the research conducted was to design an Academic Information System (SIAKAD) at SMA Negeri 2 Rambang Dangku. Data processing at SMA Negeri 2 Rambang Dangku has not utilized the use of information technology to support operational activities, data processing is still recorded manually, such as in processing student assessment data, teacher data, lesson schedule data and student final report data (Raport) and data storage is still done conventionally using paper and cabinets. In collecting data, researchers used qualitative descriptive methods including conducting interviews, direct observation, and literature study. The system development method uses the Prototype method. At the design stage using the Unified Modeling Language (UML) modeling which consists of use case diagrams, class diagrams, and activity diagrams. This system is built using PHP, Mysql, Xampp, and database. The results of this study are a web-based academic information system using the Codeigniter Framework. From this application it is hoped that it will make it easier to process Academic data for SMA Negeri 2 Rambang Dangku so that it is faster and more detailed, and makes it easier to make final data reports on student scores (Rapot).

Digital transformation is a challenge for the business world today to transform into a digital company that utilizes information technology to optimize company business processes, for efficiency and effectiveness in company performance with improved operational acceleration to achieve company goals. Education is a massive industry in carrying out technological innovation and improving teaching methods, but it is still separated only by one process in education. The aim of this research is to select, examine and combine the development of collaborative technological innovation with the development of learning models carried out previously, then adapting them into an Enterprise Architect smart course design. The research method used is literature study and observation at educational institutions, especially the skills course industry, so that a comprehensive smart course design can be created, adopting proven learning methods, teaching techniques and technological innovation into a rich diagram model. can be understood by all levels of stakeholders in the company. The result of this research is an Enterprise architecture smart course blueprint with ArchiMate modeling, using a business model canvas (BMC) to describe the business architecture and the TOGAF ADM framework which represents the entire Enterprise design and information technology components to support each process in the business design

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The purpose of this research is to determine digital archive management which includes digital archive management facilities and to determine the positive impact of digital archive management for companies.This research uses a qualitative descriptive approach by describing and analyzing problems related to digital archive management. Primary and secondary data form the basis of qualitative research. Primary data for this research was obtained through documentation, observation, interviews and questionnaires, while secondary data was obtained from books, previous research and related articles.. From the results of this research, it can be seen that PT Anugrah Alam Karunia Abadi has not implemented digital archive management. However, the company is already discussing making a transition to digital archive management. In a comparison between the two methods, manual archives and digital archives, digital archive management increases the ease and speed of the sending, sharing and searching process. This also allows agencies to save physical storage space while providing more efficient access to users. Thus, this research shows that digital archive management can be beneficial for companies, such as improving operational efficiency and resource management. In the case of PT Anugrah Alam Karunia Abadi, implementing digital archive management can be a solution to increase the effectiveness of business processes and information management, and as a result, the company is expected to be able to take appropriate actions to implement digital archive management.

This research was conducted to analyze how depreciation of fixed assets and their use affects the performance of Medan City BKD employees. Fixed assets are a very important thing in a company, especially Medan City government offices, because without assets, employee performance will not run well and will of course cause various operational activities in the Medan City BKD to be hampered. The data collection technique in this research uses documentation studies such as studying documents related to problems or data such as fixed asset reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methods with a field research strategy. The research results explain that asset managers do not record depreciation of fixed assets. Therefore, the researcher analyzed and calculated depreciation using the straight line method manually in the fixed asset management report which was stated to be good, only that the facilities and infrastructure or equipment such as computers were not sufficient for the number of employees based on research results which showed that maintenance of fraudulent assets was optimal so that there were some are idle and unused computers.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

This community service was carried out to increase Islamic cooperative literacy for teachers of SD IT Al Manar Takengon with a service learning approach. The community service team in this activity consisted of two lecturers and five students of IAIN Takengon's Sharia Banking Study Programme. Activities were carried out in September 2023 at SD IT Al-Manar Takengon. The training was carried out by providing material exposure to Islamic cooperatives' principles, operational mechanisms, and procedures for establishing Islamic cooperatives. The movement continued with role-playing learning to increase teachers' understanding of Islamic cooperatives. The activity results showed an increase in teacher literacy about Islamic cooperatives, which inspired the teachers to establish Islamic cooperatives at SD IT Al-Manar Takengon.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

This qualitative study investigates the perspectives of 240 Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta) regarding An Operational Approach to Maritime Cyber Resilience. Over three semesters, the research scrutinizes cadets' academic self-checked intelligence, perceived professional competences, motivations, and the interplay between language development and preparedness for global roles. The demographic diversity of the cadet sample, representing majors in Nautical, Technical, and Port and Shipping Management, ensures a comprehensive exploration of maritime education. The findings reveal a positive evolution in cadets' understanding of maritime cyber resilience, with a notable increase in academic self-checked intelligence. The curriculum's effectiveness in cultivating a nuanced comprehension of cyber threats is underscored by the enhanced professional competences perceived by cadets, indicating preparedness for the practical challenges in the maritime industry. Motivations and engagement exhibit a positive trajectory, from initial challenges to sustained interest, indicating the subject's growing relevance over time. The interconnected development of English language proficiency and subject mastery emphasizes the need for targeted language support within maritime education. The positive correlation between improved language fluency and a deeper understanding of maritime cyber resilience suggests the symbiotic relationship between linguistic and technical competence. The study's implications extend beyond STIP Jakarta, offering insights for refining maritime education globally. Recommendations encompass dynamic pedagogical approaches, continual curriculum evaluation, industry collaboration, and language enhancement initiatives. By embracing these recommendations, maritime education programmes can foster a resilient cadre of professionals adept at navigating the complexities of the modern maritime industry.

This qualitative study investigates the perspectives of 240 Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta) regarding An Operational Approach to Maritime Cyber Resilience. Over three semesters, the research scrutinizes cadets' academic self-checked intelligence, perceived professional competences, motivations, and the interplay between language development and preparedness for global roles. The demographic diversity of the cadet sample, representing majors in Nautical, Technical, and Port and Shipping Management, ensures a comprehensive exploration of maritime education. The findings reveal a positive evolution in cadets' understanding of maritime cyber resilience, with a notable increase in academic self-checked intelligence. The curriculum's effectiveness in cultivating a nuanced comprehension of cyber threats is underscored by the enhanced professional competences perceived by cadets, indicating preparedness for the practical challenges in the maritime industry. Motivations and engagement exhibit a positive trajectory, from initial challenges to sustained interest, indicating the subject's growing relevance over time. The interconnected development of English language proficiency and subject mastery emphasizes the need for targeted language support within maritime education. The positive correlation between improved language fluency and a deeper understanding of maritime cyber resilience suggests the symbiotic relationship between linguistic and technical competence. The study's implications extend beyond STIP Jakarta, offering insights for refining maritime education globally. Recommendations encompass dynamic pedagogical approaches, continual curriculum evaluation, industry collaboration, and language enhancement initiatives. By embracing these recommendations, maritime education programmes can foster a resilient cadre of professionals adept at navigating the complexities of the modern maritime industry.