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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.

The advancement of information technology has driven companies to adopt technology-based systems to enhance operational efficiency while also increasing the complexity of information security risks. This study aims to analyse risk factors associated with information security assets, identify potential threats, assess risks, and provide mitigation recommendations. The OCTAVE method was applied to identify threats, vulnerabilities, and critical information technology assets, while FMEA was used to determine risk mitigation priorities based on the Risk Priority Number (RPN). The mitigation recommendations were developed in accordance with ISO 27001:2022 standards. Data collection was conducted through interviews with XYZ company representatives, identifying 34 information security asset risks, including 6 hardware failure potentials, 6 software failure potentials, 14 data failure potentials, 4 human resource failure potentials, and 4 network failure potentials. The risk categorisation results revealed 5 high-level risks, 6 moderate-level risks, 20 low-level risks, and 3 very low-level risks. The mitigation recommendations include three ISO/IEC 27001:2022 clauses: Human Resource Controls, Physical Controls, and Information Technology Controls.

The new student admission process at SD Plus IGM is still carried out manually, which results in data inaccuracies and operational inefficiencies. This study aims to design an integrated enterprise architecture plan using the TOGAF (The Open Group Architecture Framework) methodology to improve the efficiency and effectiveness of the student admission process. The research method applied is a qualitative approach through a case study at SD Plus IGM. The findings show that the implementation of TOGAF can align the business, application, data, and technology architecture domains and identify potential risks during the implementation phase. This study provides recommendations for a well-structured and integrated information system plan to support the digital transformation of the student admission process in elementary school settings.

In the growing era of Artificial Intelligence (AI), communication technology plays an important role in supporting the effectiveness and efficiency of business operations. This research aims to analyze how the implementation of business communication technologies, such as email, video conferencing, online collaboration platforms, and information management systems, can improve efficiency in work processes and decision making. The methods used in this research are literature study and case analysis of several companies that have successfully integrated communication technology in their business activities. The results show that the strategic use of communication technology can speed up the flow of information, reduce operational costs, and improve productivity and coordination between teams. The findings emphasize the importance of appropriate adoption of communication technology in improving business competitiveness amidst changing market dynamics.  

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.    

This study aims to analyze the product quality of tofu at Tahu Tansa, a tofu business located in Bogor City, by utilizing quality control tools such as check sheets, Pareto diagrams, and fishbone diagrams. Tofu is a nutritious food product with high consumer demand, but its production process often encounters defects that affect product quality. This research uses primary data obtained through direct observation and interviews and is analyzed using descriptive quantitative methods. The results show that the most dominant defect is non-standard tofu cutting size (50%), followed by overly soft texture (37.87%), and residual cloth stuck on the product (12.13%). Based on fishbone analysis, these defects are caused by suboptimal factors including manpower, machines, methods, raw materials, and measurement. The findings imply that improvements in operational standards, workforce training, and strict monitoring of raw materials and equipment are necessary to maintain quality and improve production efficiency at Tahu Tansa.

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.

This study aims to analyze the organizational restructuring process at PT X and its impact on operational efficiency. This research also identifies post-restructuring barriers and formulates solutions that can be implemented. By using qualitative methods through interviews, observations, and documentation, the results showed that restructuring had a positive impact on operational cost efficiency, accelerated decision-making, and workflow efficiency. However, obstacles such as increased workload, adaptation difficulties, and technical constraints emerged. To overcome them, the company is advised to provide counseling services, transition training, and regular workload evaluations to maintain productivity and support the success of restructuring in the long run.

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

This study aims to strengthen industrialization in the livestock sector to increase productivity and investment at the district and city levels. The use of modern technologies, such as digital livestock management systems, sensor-based animal health monitoring, and automated feeding systems, has increased in recent years in response to the need for efficiency and improved production outcomes. Data were collected from various livestock units, ranging from small-scale to large-scale farms, through surveys and observations over a two-year period. The analysis results show a significant positive relationship between the level of investment in livestock technology and productivity improvements, both in terms of livestock population growth and production outputs (meat, milk, eggs). Higher investment in technology tends to result in better operational efficiency, lower animal mortality rates, and improved product quality. These findings indicate that accelerating the adoption of technology in the livestock industry can be an effective strategy to enhance the competitiveness and sustainability of the national livestock sector.

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

This qualitative literature review explores the role of digital marketing and operational strategies in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). Drawing on recent empirical studies, the review highlights how digital marketing adoption, product innovation, and operational efficiency contribute to increased sales, customer satisfaction, and competitiveness in MSMEs. The study synthesizes findings from various journals to identify effective marketing strategies and operational practices that are critical for MSMEs’ sustainability. Implications for managers include prioritizing digital platforms and integrating operational improvements to optimize growth. The review also identifies gaps for future research on tailored marketing and operational frameworks in diverse MSME contexts.

In the digital era, companies are required to manage data optimally to improve operational efficiency. This research aims to analyze the role of data management and database systems in supporting company work efficiency. A descriptive approach is used by reviewing literature from various relevant academic sources. The results show that the implementation of a structured database system can reduce data redundancy, increase the speed of information access, and strengthen the decision-making process. With good data integration between divisions, the company can improve internal coordination and response to market changes. The findings confirm the importance of an effective data management strategy in supporting an organization's competitive advantage.    

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.

The main issue in implementing enterprise architecture (EA) for housekeeping services at PT Trisarana Aditama Mitra is the operational and technological risks that may hinder the success of digital transformation. This research utilizes the TOGAF framework as a systematic approach to identify, assess, and manage risks during EA development and deployment. The results indicate that applying TOGAF can mitigate risks related to human resources, technology systems, and business processes, thereby improving the efficiency and quality of housekeeping services.     

Competition within Indonesia's banking landscape, specifically at BSI KCP Purwokerto Karangkobar, necessitates flexible strategies to stay relevant. This research assesses how the utilization of SERVO (Strategy, Environment, Resources, Value, Organization) analysis impacts the performance of the firm. Employing qualitative descriptive techniques, information was gathered through comprehensive interviews, observations, and document reviews. Results reveal that strategies focusing on digital advancement, community engagement, and operational effectiveness are vital components. Cooperation among departments, particularly between gold services and microfinance, fosters social bonds and enhances transparency. The teller and security teams uphold service excellence through the consistent application of Standard Operating Procedures. The SERVO framework has shown to be effective in merging digital advancements with sharia principles within company operations, which enhances customer satisfaction and boosts competitiveness. Proactive modifications in response to evolving customer demands are essential for enhancing institutional effectiveness.

Digital transformation has become a major force in driving innovation in the Micro, Small and Medium Enterprises (MSMEs) sector in Indonesia. This research examines the role of technology platforms as a key driver in facing challenges and capitalizing on opportunities in the digital economy era. Through a descriptive qualitative approach, this study analyzes how MSMEs adopt digital platforms such as e-commerce, digital payments, and cloud-based technology to improve operational efficiency, expand market reach, and drive sustainable business growth. The results show that the utilization of technology platforms not only accelerates innovation in products and services, but also increases the competitiveness of MSMEs in the global market. However, technology adoption still faces obstacles such as limited digital literacy, infrastructure, and access to financing. Therefore, support from various parties, including the government, private sector, and educational institutions, is needed to create an inclusive and sustainable digital ecosystem for MSMEs in Indonesia.

This research uses a qualitative method to explore the integration of Artificial Intelligence (AI) in marketing tactics and its impact on the development of marketing skills among the new generation. The main focus is on the use of AI in analyzing consumer behavior, content personalization, campaign automation, and data-driven decision-making. The findings reveal that AI not only enhances operational efficiency but also drives a transformation in the skill sets required by modern marketers, such as data analysis capabilities, technological literacy, and adaptability to intelligent systems. Through in-depth interviews with marketing practitioners and digital document analysis, it was discovered that the new generation of marketers is required to develop more complex digital competencies and engage in multidisciplinary collaboration. Furthermore, adaptation to technological change becomes a key factor in the success of AI-based marketing strategies. The integration of artificial intelligence in marketing practices not only reshapes work patterns but also creates new demands for continuous training and marketing education. Therefore, this research emphasizes the importance of collaboration between educational institutions, industry, and technology developers to create a competitive AI-based marketing ecosystem.

This research uses a descriptive qualitative method with a case study approach to analyze the influence of soft skills and digital marketing skills on the performance of MSMEs in the creative economy era. Theories used in this research include competency theory and organizational performance theory. This study focuses on understanding how interpersonal abilities (soft skills), such as communication, creativity, and leadership, along with digital skills such as the use of social media, e-commerce, and digital branding, can enhance the competitiveness and productivity of MSMEs. The results show that MSME actors with strong soft skills are able to build strong customer relationships and create added value in their products, while digital skills support operational efficiency and broader market reach. The integration of these two skill sets significantly contributes to the improvement of MSME performance, particularly in terms of sales, customer satisfaction, and business growth. Therefore, the development of soft skills and digital skills is a crucial strategy to support the sustainability of MSMEs amid the increasingly dynamic competition in the creative economy.

With increasing global competition and rapid technological advancements, sharia businesses face the challenge of achieving sustainability while maintaining a competitive advantage in accordance with Islamic principles. This study aims to examine how the application of strategic management in sharia businesses can support sustainability and market differentiation based on ethical values. The research method used in this study is a literature review, analyzing various academic sources related to business strategy, sustainability, and Islamic economic principles. The findings indicate that effective strategic management, when properly implemented through the processes of formulation, execution, and evaluation, can help business practitioners adapt to changes in both the internal and external environments. In sharia businesses, strategies should be rooted in values such as honesty, trustworthiness, and social responsibility. These values not only serve as moral guidelines but can also enhance customer loyalty and provide a competitive edge. Furthermore, the adoption of digital technology and promotional strategies aligned with Islamic values has been shown to broaden market reach and improve operational efficiency. SWOT analysis is also employed as a tool to inform relevant and strategic decision-making. Therefore, the application of strategic management in accordance with Islamic values can effectively create businesses that are not only competitive but also sustainable and beneficial to society.