Publication Search

Diseases in moringa leaves pose a serious threat to PT. Marada Kelor Sumba, a moringa processing company located in Kelurahan Temu, Kanatang District, East Sumba Regency. The main products from moringa processing are moringa powder and moringa tea bags, which are highly beneficial as supplementary food for infants and pregnant women. The company collaborates with the East Sumba Government for the prevention and handling of stunting. The primary objective of this study is to optimize image segmentation methods to identify diseases in moringa leaves with significant implications using MATLAB software. The image segmentation method using Thresholding is applied to separate diseased moringa leaves from healthy ones. Additionally, filters are applied to enhance disease image segmentation capabilities and manipulate images. This research focuses on the image segmentation stage using MATLAB. The benefits of this research are crucial in agriculture and technology development, including early segmentation of diseases in moringa leaves, improvement of disease image segmentation process efficiency, contribution to image-based agricultural technology, and enrichment of scientific knowledge and understanding of disease image segmentation in moringa plants. The segmentation accuracy obtained from testing all samples is 66,67%.  

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.  

Research or researching five international journals on corporate social responsibilities, political connections, corporate financial performance and sustainable development aimed at analyzing links between corporate social responsibility (CSR) and green financial behaviors, political connections, corporate financial performance, and sustainability. Research methods are employed with descriptive qualitative methods of searching through top five international academic databases such as science direct, emerald, and taylorandfrancis, with emphasis on publications that include aspects of corporate social responsibility. The results from a study of the five journals say that companies that have good CSR policies tend to be more active in implementing green finance practices, such as investments in renewable energy and resource efficiency. In addition, companies with strong political connections have easier access to resources and business opportunities that can improve their financial performance. Furthermore, effective CSR applications prove to have a positive impact on sustainability development, with companies contributing more significantly to environmental and social initiatives. It is hoped that the findings will provide insights for stakeholders in CSR relevant strategic decision making and company sustainability

Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

This study aims to investigate the identification, assessment, and control of operational risks in the travel industry, with a focus on PT Yuk Kita Tour. Direct observation and interview methods are used to identify the risks faced by the company. Risk assessment is conducted by considering the likelihood of occurrence and its impact on the company's operations, followed by appropriate mitigation strategies. The analysis results show that risks such as online booking system disruptions, lack of staff training, currency exchange rate fluctuations, regulatory changes, natural disasters, disease outbreaks, transportation delays, and terrorism threats affect operational efficiency and customer satisfaction.To control these risks, PT Yuk Kita Tour implements a comprehensive mitigation strategy, including improved cybersecurity systems, staff training programs, currency hedging strategies, active regulatory monitoring, travel insurance, strict health policies, cooperation with transportation operators, and clear security information to customers. The implementation of these risk control strategies has had a positive impact on the company's performance, with year-on-year increases in revenue and customer satisfaction. This study provides insights into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control is possible. This study provides insight into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control can improve operational efficiency and customer satisfaction. The practical implication of this study is the importance of continuously monitoring existing risks, adapting control strategies, and involving stakeholders in risk management to ensure sustainable business continuity and superior customer service in a dynamic business environment.

This study analyzes the impact of information technology advances in global business using a qualitative research approach. The introduction presents the background to the importance of information technology in company expansion, operational efficiency, and business innovation. The purpose of the study is to provide a deeper understanding of the role of information technology in business strategy and operations in the global market. The research method used is a review of various sources of information which is then compiled into a new study. Results and discussions show that information technology facilitates global expansion through digital communication tools, efficient cross-border collaboration, and integrated supply chain management. In addition, information technology improves operational efficiency through business process automation and advanced data analysis. Furthermore, information technology becomes a catalyst for innovation and business growth through easy access to data and information, collaboration among stakeholders, and adoption of new business models. The conclusion emphasizes the importance of integrating information technology in the company's business strategy to maintain competitiveness in an increasingly complex global market. By utilizing information technology optimally, companies can achieve operational efficiency, meaningful innovation, and sustainable business growth.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

The implementation of the General Administration System in the Administration Division of PT Anugerah Santosa Abadi (ASA) in Surabaya has a significant impact on the smooth operation of the company. This research highlights tax invoice and invoice management as a key element in daily administrative activities. Through a descriptive qualitative approach, this research aims to analyze the administrative practices implemented and their impact on company efficiency. The main objective of this research is to analyze the implementation of the general administration system, with a focus on the management of tax invoices and invoices, as well as identifying the impact on the smooth operations of PT ASA. This research uses a descriptive qualitative approach by carrying out an internship practice for one month at PT ASA. Data was collected through observation, interviews with administrative personnel, and analysis of documents related to tax invoices, invoices, and company tax policies. The research results show that PT ASA consistently applies two types of invoices, namely tax invoices and invoices, with clear roles and functions. Tax invoice color management contributes to the effectiveness of archiving and transaction tracking. Implementation of payment terms with the "Accurate" application also allows adaptation to the needs of customers from different sectors. Overall, good integration of administrative systems ensures company compliance with tax regulations and provides optimal service to customers. This research concludes that the implementation of the general administration system at PT ASA, especially in the management of tax invoices and invoices, makes a positive contribution to smooth operations and company compliance with tax regulations. The practical implication of this research is the importance of understanding and managing administrative aspects holistically to improve the efficiency and quality of company services.    

The modern economy, with the household and corporate sectors as the main players, is involved in a complex structure. This research uses a qualitative approach to explore the interaction between the two in a dynamic economic context. Qualitative analysis reveals how the two interact in a changing environment. Researchers highlight the importance of verifying household income for purposes such as loans and evaluating financial condition, which involves examining documents such as pay slips and tax reports. Financial challenges include effective management of income and expenses, as well as developing long-term financial plans. Changes in the economic situation and rising prices of goods can pose other challenges in business management. The company faces ever-changing competition by implementing product diversification strategies, increasing operational efficiency, and developing new markets. They also focus on managing risk, maintaining healthy finances, and adapting to changing regulations and market conditions. This research highlights the linkages between the household and corporate sectors and their implications for overall economic stability. With a deeper understanding of the dynamics in these two sectors, this article provides insights for policy makers, business people and the general public in formulating more effective strategies to increase prosperity and economic growth.

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

This study analyzes the recruitment and selection system for drivers at PT Banyumas Raya Transportasi. The focus of this research is to identify weaknesses in the existing system and formulate strategic recommendations to enhance the effectiveness of the recruitment and selection process. The research method used is qualitative descriptive, with primary data obtained through interviews with the HRGA division and secondary data from company documents and relevant literature. The findings indicate a high turnover rate and inefficiencies in the recruitment methods, which still rely heavily on traditional approaches such as social media and bulletin boards. To address these issues, this study recommends implementing a digital recruitment system, diversifying recruitment methods, and adopting competency-based selection processes to improve recruitment efficiency and effectiveness. The results of this research are expected to assist the company in developing a more sustainable and competitive workforce.

In a business environment, a company will definitely look for ways to improve employee performance and productivity. To increase employee productivity, of course, companies must optimize facilities and infrastructure to support employee productivity. The use of facilities and infrastructure such as office automation system technology is used to facilitate activities in office processes, increase efficiency in work, reduce errors caused by humans. This research examines the use of office automation systems at PT X in supporting office operational work. The research process uses a qualitative approach with literature studies through previous research in the form of relevant journals and theories to obtain secondary data. This research took place for 1 month from April 2024 to May 2024.  The results showed that the integration of automation systems at PT X had an impact on a significant increase in employee productivity and performance. The results of this study are expected to be an impetus for other organizations to adopt the use of automation technology in an effort to improve the productivity and performance of their employees, and produce a positive impact on the entire organization.  

In an increasingly competitive and dynamic business era, companies are faced with increasing pressure to achieve success. To achieve this goal, operational efficiency, effectiveness and consistency are key. Standard Operating Procedures (SOPs) are present as an important instrument in guiding companies towards this achievement. SOPs are written guidelines that detail the steps and procedures that employees must follow in carrying out their daily tasks. A good SOP implementation helps companies ensure that every step taken by employees is in accordance with the set standards, reduces the possibility of errors, and improves the quality of the final result. However, awareness of the importance of SOPs is still uneven among companies, and many have difficulty in implementing them effectively. SOPs play a crucial role in improving operational efficiency, reducing the risk of errors, and ensuring compliance with regulations and industry standards. By providing clear guidance to employees, SOPs help in minimizing confusion, speeding up workflow, and increasing productivity. In addition, SOPs also help in maintaining consistent product quality and ensuring compliance with production standards. The importance of operational consistency cannot be overlooked either, as consistency creates customer trust, improves efficiency, and creates a stable work culture. Effective implementation and management of SOPs are key in ensuring operational success. The implementation process begins with the identification of business processes that require SOPs, development of clear SOPs, employee training, and continuous monitoring and evaluation of SOP compliance and effectiveness. In the manufacturing industry, SOPs are essential in maintaining product quality, occupational safety and health, and supply chain management. SOP helps in maintaining consistent product quality, creating a safe and healthy work environment, and optimizing material flow, inventory, and product distribution. Overall, the implementation of clear and well-defined SOP in various aspects of operations is key to ensuring the sustainability and success of the company. By implementing SOP well, companies can improve operational efficiency, maintain product quality, minimize the risk of errors, and ensure compliance with industry regulations and standards, enabling them to remain competitive in an increasingly complex market.  

Effective time management is a key factor in improving efficiency in an office environment. This article reviews various time management strategies and principles that can be applied in the office to increase productivity and create a balance between work and personal life. Retail company Yomart serves as a case study that demonstrates the implementation of best practices in time management, from the use of advanced technology to proper prioritization. Through these proactive measures, the company has managed to gain a deeper understanding of the importance of time management in achieving success and sustainability in a competitive market.

This study examines the impact of artificial intelligence (AI) on the dynamics and ethics of the workplace environment at PT COLAB PROSPERITY JAYA, a company engaged in the coconut product export industry. Using a qualitative approach, this research involved in-depth interviews with employees at various levels to explore how AI affects work efficiency, decision-making, ethical issues, and employee interactions. The results indicate that AI improves efficiency and supports decision-making with accurate data. However, there are serious ethical concerns, especially regarding data privacy and algorithmic bias. Furthermore, although AI facilitates task management, it also has the potential to reduce social interactions that are crucial for creativity and teamwork. This study suggests the need for stronger policies and ethical training to ensure that AI is integrated in a responsible and fair manner, emphasizing the importance of balancing the benefits of technology with human values in the development and application of AI in the workplace.