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This study aims to explore the ethical dimensions of halal supply chain management through the utilization of artificial intelligence (AI). In the context of globalization and the rising demand for halal products, understanding how technology can support not only operational efficiency but also adherence to Islamic principles and ethics is crucial. The research examines the integration of AI technology in each phase of the halal supply chain, from the procurement of raw materials to the distribution of final products. Through literature analysis and case studies, the research identifies the ethical challenges faced at each stage, including transparency, accountability, and fairness in transactions. Furthermore, the study offers recommendations for developing ethical guidelines that can guide effective and responsible halal supply chain management practices. Findings suggest that with the appropriate application of AI, companies can enhance consumer integrity and trust while strengthening their position in the rapidly growing halal market. This research contributes to the existing literature on halal supply chain management and emphasizes the importance of incorporating ethical considerations in the digital era.

This study explores the role of certification standards in shaping halal supply chain practices, focusing on their impact on traceability, compliance, and operational efficiency. The primary objective is to examine how standardized halal certifications influence the development of robust and reliable halal supply chains, ensuring adherence to Islamic principles and meeting consumer expectations. Utilizing a qualitative literature review methodology, this research synthesizes findings from academic journals, industry reports, and regulatory guidelines to identify key trends and challenges in the application of halal certification standards. The findings reveal that harmonized global halal standards play a critical role in streamlining trade, enhancing supply chain integrity, and fostering consumer trust. However, inconsistencies in certification criteria across countries and limited cross-border collaboration remain significant obstacles. The study underscores the need for unified certification frameworks, strategic stakeholder engagement, and the adoption of advanced technologies such as blockchain to improve traceability and compliance. The implications of this research highlight the importance of policy reforms and collaborative efforts in strengthening halal supply chain ecosystems, contributing to sustainable growth and global competitiveness in the halal industry.

This research aims to analyze the influence of the application of information technology on increasing the efficiency of business processes in the banking sector. In an increasingly competitive and dynamic business environment, operational efficiency is one of the keys to success for banks. The application of information technology through various digital systems, such as Internet Banking, Mobile Banking, and cloud computing-based platforms, has been proven to speed up transactions and reduce operational costs. Apart from that, automating business processes through ERP and CRM also increases accuracy and makes data-based decision making easier. However, the implementation of this technology faces challenges, such as limited technical skills and organizational cultural resistance. However, proper use of IT can increase productivity, customer satisfaction and strengthen the bank's competitive position. This research provides insight into the importance of IT investment in supporting digital transformation and operational efficiency in the banking sector.

This study aims to explore the barriers and drivers of halal supply chain integration by conducting a qualitative analysis of existing literature. Employing a library research method, the study synthesizes findings from academic publications, reports, and case studies to identify key factors influencing the adoption and implementation of halal supply chain practices. The analysis reveals that barriers such as lack of standardization, high operational costs, and insufficient stakeholder awareness hinder integration, while drivers like increasing consumer demand for halal products, regulatory support, and technological advancements facilitate its growth. The findings highlight the need for collaborative efforts among industry stakeholders to address the identified challenges and enhance halal supply chain efficiency. This research provides valuable insights for policymakers, businesses, and researchers to foster the development of a robust halal supply chain ecosystem.

Digitalization has become a key driver in enhancing the competitiveness and operational efficiency of MSMEs. PT Olsera Indonesia Pratama, through its Point of Sale (POS) application, is committed to supporting the digital transformation of MSMEs in Indonesia. However, a significant challenge was identified in the settlement process, which was time-consuming and inefficient. This study aims to design a solution to accelerate and improve the accuracy of the settlement process. Methods included interviews with Olsera's Finance & Accounting team and direct observation of back-office workflows. The implemented solution involved creating a merchant database, developing automated Excel templates, and providing user guidelines. As a result, the settlement process time was reduced from several days to just 3 hours, with significant improvements in data accuracy and operational efficiency.

This study discusses the design of a goods storage information system at the Medan Class A Search and Rescue Office to improve the efficiency and accuracy of goods management management. This system is designed to automate the process of storing and tracking goods, which has been done manually and often causes various problems such as tracking difficulties and data inaccuracies. The results of the implementation show that this information system is able to minimize errors, reduce the risk of loss of goods, and ensure the availability of important equipment in real-time. Despite challenges such as user resistance and resource requirements, careful planning and proper training overcame these obstacles. In conclusion, this system contributes significantly in improving the operational performance of the Medan Class A Search and Rescue Office.

Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

Shariah-compliant investments follow Islamic principles, such as the prohibition of riba, gharar, and maysir, which emphasize fairness and transparency. In the digital era, apps like Ajaib utilize technology to improve efficiency and ensure sharia compliance. This research analyzes the efficiency and sharia compliance of the Ajaib app using a literature study, as well as secondary data from journals, sharia regulations, and official Ajaib documents. The analysis was conducted using a content analysis approach to evaluate the suitability of application features with sharia principles. The results showed that Ajaib has excellent features, such as education, magic bag, stop loss, take profit, and advance charting, which support efficient investment. The stock screener and speed order book features assist users in making quick decisions, while DSN-MUI-certified Islamic mutual funds ensure halal investments. The fast and transparent transaction process makes Ajaib easy to use and compliant with sharia principles. However, the analysis also found some shortcomings, such as a limited selection of Islamic mutual funds, less varied payment methods, and the absence of personalized consultation services. Compared to other apps, Ajaib needs to improve these shortcomings to be more competitive. This study concludes that operational efficiency and sharia compliance are critical to the sustainability of sharia investment in Indonesia. Further research is recommended to examine the user experience directly and compare Ajaib's performance with other platforms.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

This paper presents the design and implementation of an automatic Virgin Coconut Oil (VCO) making device using an Arduino Uno microcontroller. Virgin Coconut Oil has gained popularity due to its health benefits and versatile uses in various industries. The traditional process of making VCO involves manual effort and precise timing, which can be tedious and inconsistent. The proposed automated system aims to streamline the VCO production process by integrating sensors, actuators, and a microcontroller to achieve precise control and monitoring of the process variables. The Arduino Uno microcontroller serves as the central unit for data acquisition, processing, and control, facilitating automation through programmed logic. Key components of the automated VCO maker include temperature sensors for monitoring heating stages, a motor for stirring, and relays for controlling heating elements. The system utilizes feedback loops to maintain optimal conditions during each phase of VCO production, ensuring reproducibility and quality. The design also emphasizes user-friendly operation, with an interface that provides real-time feedback on process parameters and allows manual intervention if necessary. Safety features are incorporated to prevent overheating and ensure operational reliability. Overall, the developed automatic VCO maker offers a practical solution to enhance the efficiency and consistency of VCO production, catering to both small-scale producers and commercial enterprises in the food and cosmetic industries

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

Operational management is an important part of problem solving factors in manufacturing companies because they have to face changing environmental conditions. Marketing Strategy is a strategy designed to promote goods or services with the aim of generating profits. Especially in some contexts, consumers tend to focus more on brands than products when making purchases, choosing certain brands because they have a positive image. Qualitative research methods place more emphasis on observing phenomena that occur and more on examining the substance of the meaning of these phenomena. Descriptive qualitative research means that the researcher must describe an object, phenomenon, or social setting which will be outlined in narrative writing. Benefits and Objectives of Company Operational Management 1. Efficiency (increasing efficiency) 2. Productivity (increasing efficiency) 3. Economy (reducing costs) 4. Quality (improving quality) 5. Reduced processing time (reducing production process time) Suggestions for this research are that several objects can be added to determine product quality improvements.

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

In the modern business world, catering companies face significant challenges in managing complex operations such as order management, inventory, production, and delivery. Many catering companies struggle to align their business processes with the evolving needs of consumers, leading to inefficient resource utilization and declining service quality. This study aims to identify the key components and interactions among components in a business architecture based on The Open Group Architecture Framework (TOGAF). The research method employs the Architecture Development Method (ADM) approach from TOGAF, involving stages of requirements analysis and conceptual business architecture design. Research data were obtained through observations of ERP systems used by catering companies, covering order management, inventory management, production, delivery, procurement, and finance. The results reveal the identification of components and their interactions that support operational process integration and enhance resource efficiency. These findings are expected to serve as a foundation for developing a more integrated, strategic, and adaptive business architecture to support the sustainability of catering companies.