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This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

Efficient management of aircraft parking stands is a critical element in maintaining flight safety at airports. As air traffic increases, the coordination and performance of the Apron Movement Control (AMC) team play a vital role in assigning parking positions to prevent operational delays and potential hazards. This study aims to evaluate the performance of the AMC team in managing parking stands at Yogyakarta International Airport using a descriptive qualitative approach. The assessment was based on five indicators proposed by Robbins & Judge: work quality, work quantity, timeliness, effectiveness, and independence. Data were collected through direct observation, semi-structured interviews, and documentation analysis. The findings indicate that the AMC team consistently performs its duties in accordance with established procedures, responds effectively to sudden operational changes, and demonstrates independent decision-making capabilities. These results highlight the crucial role of the AMC team in ensuring the safe movement of aircraft on the apron. However, challenges such as limited staffing and unanticipated schedule changes still require attention to improve overall operational efficiency.

Ships as the main mode of transportation that has a strategic role in trade transportation, the trade supply chain really needs proper operations. The operational of the ship is greatly influenced by the performance of the main engine. One of the critical components of the main engine is the exhaust valve which functions to regulate the release of exhaust gas from the combustion chamber to the exhaust manifold. The research is qualitative, collecting data through observation, documentation, and interviews. The event tree analysis (ETA) method is implemented the sequence of impacts produced by exhaust valve, such as high working temperatures, low engine performance, and standard functions described in the manual book so that leaks can be identified. So, From this analysis, the impacts that are traced sequentially to the performance of the exhaust valve itself can also be found. In addition, a fishbone diagram is used to describe the factors that cause leaks, including human error, managerial deficiencies, neglected inspections, and errors in maintenance techniques. Thus, the right handling can be found to overcome exhaust valve leaks, such as repairs required while the engine is stopped, repeated spare part submissions from ship management, conducting spindle thickness inspections, and improving maintenance techniques as specified in the engine manual book. Proper and effective preventive and handling actions based on the root causes outlined are essential to ensure proper operation of the machine.

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

Training and career development play a crucial role in improving the performance of health center (puskesmas) employees to deliver optimal healthcare services. This study aims to analyze the influence of training and career development on employee performance at puskesmas and to identify challenges in their implementation. The method used is a literature review with a descriptive-analytical approach based on previous studies related to training, career development, and human resource performance in the health sector. The results show that relevant and continuous training enhances employee efficiency, accuracy, and mental readiness, while clear and sustainable career development increases motivation, loyalty, and employee engagement. The synergy between training and career development is key to successfully improving employee competence and motivation sustainably. However, program implementation faces challenges such as budget constraints, lack of policy support, geographic barriers, and less operational HR development policies. Therefore, strategic and integrated HR management is essential to improve the quality of healthcare services at puskesmas.  

Organizations today face increasing challenges related to environmental sustainability and social responsibility, requiring them to adopt modern management practices that enhance their sustainability and growth. This research aims to examine the concept of Green Human Resources Management (GHRM) and its role in supporting organizations' sustainable growth strategies. The research addresses the importance of adopting human resource management policies that take environmental dimensions into account, such as green recruitment and training, sustainable performance management, and rewards that promote positive environmental behaviors. It also explores the relationship between these dimensions and achieving sustainable organizational growth by improving operational efficiency, enhancing corporate image, and increasing employee and stakeholder satisfaction. The research relies on an analytical methodology that combines theoretical studies and practical experiences from organizations that have implemented green human resource strategies and achieved success in sustainable growth. The research concludes that integrating GHRM activities with organizational growth strategies leads to a sustainable competitive advantage and enhances organizations' ability to address modern environmental and economic challenges. What distinguishes our research from previous studies is its attempt to link the two disciplines of green human resource management and organizational growth strategy. This in itself is a rarity in this field compared to other research that links a single, precise discipline, given the importance of the role played by human resources and its impact on all business administration disciplines.

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

The health sector, especially hospitals, relies heavily on the competence and professionalism of human resources to provide high quality services. Strategic development of human resources (HR) is the key to achieving organizational goals and improving service quality. This narrative literature review discusses strategic HR development in the hospital environment with a focus on three main pillars: training programs, leadership development, and performance evaluation. Findings show that training helps health workers adapt to advances in technology and medical innovation; leadership development drives accountability and collaboration which is critical in complex environments; and performance evaluation supports continuous improvement by identifying development needs and aligning individual contributions with organizational goals. The integration of these three strategies increases professionalism, operational efficiency and service quality in hospitals. Future research is recommended to examine how this HR development strategy can be adapted in various health care contexts to ensure its sustainability and effectiveness.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

This study aims to examine the influence of Tone at the Top on company performance by using a literature review method as its analytical approach. Tone at the Top refers to the attitudes, policies, and values set by organizational leaders in fostering an ethical, transparent, and performance-oriented work culture. In this study, various sources from journals, books, and previous research are analyzed to identify the relationship between top-level leadership and operational effectiveness, employee productivity, as well as corporate sustainability. The literature review findings indicate that leaders who effectively implement a strong Tone at the Top tend to create a positive work environment, enhance employee engagement, and strengthen good corporate governance. Conversely, failure to establish a strong Tone at the Top can contribute to low employee morale, a higher risk of ethical violations, and weakened organizational performance.

This study uses GCG self-assessment as a moderating variable to investigate how risk management, in particular operational, credit, and liquidity risk, affects financial performance. utilizing secondary and quantitative data from the websites of the Financial Services Authority (OJK) and each Rural Bank (BPR) for the 2019–2023 timeframe. Purposive sampling was the approach utilized to acquire the study's sample. There are 17 rural banks included in the sample size. The Structural Equation Modeling (SEM) approach and the SmartPLS 3.2.9 analysis tool are used in research data processing. The findings of the study demonstrate that operational risk significantly and negatively impacts financial performance. Liquidity risk has a positive but not significant effect on financial performance, while credit risk has a negative impact. This study also discovered that while GCG self-assessment was able to moderate the association between credit risk and financial performance, it was unable to moderate the relationship between financial performance and operational risk or liquidity risk.

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

In today’s rapidly changing global context, employee motivation has emerged as a strategic issue in human resource management, particularly in sustaining organizational productivity and competitiveness. Developments such as digitalization, economic uncertainty, and workplace transformation have prompted companies to focus more deeply on effective motivational approaches. Recognizing the role of motivation in influencing employee retention, productivity, and operational efficiency, this study conducts a Systematic Literature Review (SLR) to map key concepts and empirical trends regarding the relationship between employee motivation and organizational performance. Grounded in theoretical frameworks such as Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, and Self-Determination Theory, the study examines major drivers including leadership, compensation, and work-life balance. Findings reveal paradoxes in motivational strategy effectiveness across sectors and highlight research gaps, particularly in cross-industry approaches and integrative synthesis. This study provides valuable contributions for academics and practitioners in designing evidence-based, context-relevant motivation strategies aligned with the dynamics of modern organizations.

This study aims to analyze the influence of working capital management, leverage, and institutional ownership on the profitability of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, while also examining company size as a moderating variable. The consumer goods sector, which has a large market potential in Indonesia, makes it essential to understand how these financial aspects affect company performance. Working capital management plays a crucial role in maintaining liquidity and operational efficiency, leverage determines the extent to which companies rely on debt financing, and institutional ownership reflects external monitoring that can drive managerial discipline. Company size is considered a moderating factor that could strengthen or weaken these relationships, especially in influencing profitability levels. Using a quantitative approach, the research findings reveal that each of the main variables—working capital management, leverage, and institutional ownership—partially and significantly affects profitability. More specifically, company size is found to moderate the effect of leverage on profitability, indicating that larger firms may be better positioned to optimize debt usage compared to smaller firms. This study not only provides empirical evidence regarding financial determinants of profitability but also enriches the discussion on how moderating factors such as firm size can influence the dynamics of corporate financial performance. The findings are expected to provide valuable insights for stakeholders, including managers seeking to optimize financial policies, investors evaluating company performance, and academics or researchers interested in exploring further implications for corporate governance and financial strategy in emerging markets like Indonesia. In conclusion, the study highlights the importance of managing financial variables strategically to sustain profitability in the highly competitive consumer goods industry.

Background: Structural Health Monitoring plays a critical role in ensuring the safety, reliability, and sustainability of high performance composite structures used in aerospace, civil infrastructure, and mechanical systems. Conventional externally mounted sensors often face challenges related to environmental interference, maintenance complexity, and long term stability. Objective: This study aims to develop and validate an integrated smart composite monitoring system with embedded sensing capabilities that enhances damage detection accuracy and operational durability under varying mechanical stress conditions. Method: Smart composite specimens were fabricated by embedding fiber optic and piezoelectric sensors within fiber reinforced polymer laminates, followed by tensile, fatigue, and vibration testing. Signal processing techniques including time frequency analysis were applied to extract damage sensitive features, which were then classified using machine learning algorithms to distinguish healthy and damaged structural states. Results: The experimental findings demonstrate high damage detection capability, stable sensor performance under cyclic loading, improved reliability compared to conventional monitoring approaches, and consistent monitoring accuracy throughout the fatigue life of the specimens. The integration of embedded sensing and data driven analytics significantly enhances structural response interpretation and supports predictive maintenance strategies.

Background: The global energy transition requires low-carbon solutions that can be integrated into existing thermal systems without drastic infrastructure changes. Hydrogen blending in conventional combustion systems has emerged as a promising pathway to reduce carbon emissions while maintaining operational flexibility. Objective: This study aims to experimentally evaluate the effect of hydrogen blending ratios (0–100% by volume) on thermal efficiency, CO₂ emissions, and NOx emissions, and to determine the optimal blending range based on technical and economic feasibility. Methods: An experimental thermal system prototype was developed and tested under controlled conditions with three repetitions per operating point. Performance parameters included combustion temperature, fuel consumption rate, and thermal efficiency, while emissions of CO₂ and NOx were measured using a calibrated gas analyzer. Data were analyzed using descriptive statistics, one-way ANOVA at a 0.05 significance level, confidence interval estimation, and linear regression to examine the relationship between hydrogen fraction and emission reduction. Results: The findings indicate that increasing hydrogen fraction significantly improves thermal efficiency, reaching 87.5% at 100% hydrogen, while CO₂ emissions decrease linearly to zero. However, NOx emissions increase with higher hydrogen content due to elevated combustion temperatures. Statistical analysis confirms that hydrogen ratio has a significant effect on efficiency and emissions, with a strong linear correlation between hydrogen fraction and CO₂ reduction. A blending range of 40–60% hydrogen provides the most balanced performance in terms of efficiency improvement, emission reduction, and cost feasibility.

The rapid advancement of wireless communication technology has significantly influenced industrial automation, particularly in collaborative robotics (cobots). With the expected commercial deployment of 6G by 2030, this technology offers ultra-high-speed data transmission, low latency, and deep integration of Artificial Intelligence (AI). This study investigates the impact of 6G on enhancing the performance and efficiency of cobots in industrial settings, addressing challenges related to real-time coordination, network latency, and economic implications. The results indicate that cobots powered by 6G achieve a 25-30% increase in throughput, a latency reduction to 0.5 - 0.8 ms, and a 15-20% improvement in energy efficiency compared to 5G-based cobots. These enhancements facilitate more precise and adaptive human-robot interactions, improving operational flexibility and productivity across various sectors. However, challenges such as infrastructure readiness, cybersecurity risks, and high implementation costs remain key concerns. This study provides a comprehensive analysis of the synergy between 6G and collaborative robotics, offering valuable insights for industries preparing for next-generation automation.

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

This study aims to analyze the impact of overtime work on physical and mental fatigue of the crew of the MV ship. Manalagi Tisya, by identifying the causal factors and consequences that may arise due to additional working hours. In this study, the researcher will apply a qualitative research method with a descriptive approach. This research was conducted by the author on the MV ship. Manalagi Tisya owned by PT Pelayaran Manalagi which is a subsidiary of PT Salam Pacific Indonesia Lines, with the ship call sign "YBTL2" and a total load capacity of 52201 MT. Data collection techniques in this study used observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, drawing conclusions. Testing the validity of this research data used source triangulation, technical triangulation, and time triangulation. Based on the results of the study, it explains that the Overtime Pattern: The crew of the MV ship. Manalagi Tisya experienced an average of 4.5 hours of overtime per day, with the Engine Department experiencing the highest overtime (an average of 5.2 hours). Overtime most often occurs during loading and unloading at the port (35%) and when facing bad weather (27%), Physical Impact: Continuous overtime causes significant physical impacts in the form of sleep disturbances (80%), back and waist pain (70%), and muscle pain (60%), Mental Impact: As many as 85% of crew experience moderate to severe mental fatigue due to overtime, with the main symptoms being difficulty concentrating (75%), irritability (65%), and decreased decision-making ability (60%). Safety: There is a strong positive correlation (r = 0.82) between the duration of overtime and the frequency of safety incidents. The risk of incidents increases by 28% for every additional 2 hours of overtime, Work Performance: Overtime has an impact on decreased work performance, especially in problem-solving skills (45%), compliance with procedures (41%), and effective communication (37%), Overtime Management: The most effective overtime management strategies are task rotation and fatigue management training, but their implementation is still not optimal. Limited number of personnel and operational demands are the main obstacles in minimizing overtime, Regulatory Compliance: Average working hours of MV ship crew. Keywords: Overtime Work, Physical Fatigue, Mental Crew.