Publication Search

The analysis of Traveloka.com's services in the tourism industry encompasses various aspects, including usability, service quality, customer loyalty, and the influence of service quality on customer loyalty. The usability analysis of Traveloka.com's website revealed a high level of usability, as evidenced by efficiency, memorability, error rate, and user satisfaction. However, the study also identified areas for improvement, particularly in terms of system accessibility, privacy, and efficiency, which significantly impact customer satisfaction. Furthermore, the influence of service quality on customer loyalty was found to be significant, indicating the importance of continuous improvement in service quality to maintain and enhance customer loyalty. This research aims to provide a comprehensive understanding of Traveloka.com's services and their impact on the tourism industry, offering insights for the company's development and the advancement of the overall tourism sector.

This journal article discusses the influence of digital marketing strategies in advancing competitive brokerage firms. Optimized marketing and quality productivity are keys to the achieving company success or in other words, finding the efficiency point in the marketing strategy that is most suitable for brokerage companies. Through this journal article, there is a discussion that can be used to provide insight into brokerage companies that survive in today's digital era, as well as quality productivity by marketing and sales in brokerage companies with marketing optimization. This discussion was conducted in one of the brokerage companies, PT Victory International Futures Spazio branch with a communication model with permanent employees at the company's branch.

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

The aim of this research isnto assess the implementation of Internasional Financial Reporting Standars (IFRS) at PT Garuda Indonesia Tbk, especially inte accounting aspect of business combinations. This research method is quantitative and uses analysis through a literatur study approach. The data used was obtained from the financial report of PT Garuda Indonesia Tbk for 2011, 2015,  daj 2018, taken from official company sources. Research findings show that PT Garuda Indonesia Tbk has succesfully implemented the PSAK 22 business merger accounting standard (revised 2011, 2015, dan 2018) which as been adapted to IFRS with efficiency in preparing financial reports. The impact of this research is to provide a significant contribution in helping shreholders and other related partiesnij evaluating the extent to which companies comply with applicable financial reporting regulations.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

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

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

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

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

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

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

Human resources are important because they affect the efficiency and effectiveness of the organization. One of the things that needs to be considered in HR management is employee performance. High employee performance is of course highly expected by every company because it will encourage the development of the company. The purpose of this research is to determine and analyze employee job satisfaction in an effort to improve employee performance in the Regent's Office in the field of Economics and Natural Resources, Aceh Singkil Regency. The research method used is qualitative descriptive method. The results of the research show that there is a sense of injustice felt by honorary employees. Because they feel that the existing compensation system is not transparent enough. This is of course a separate note for the agency to be able to measure how satisfied employees are with the existing compensation system. In creating job satisfaction, the management of the Regent's Office for Economics and Natural Resources, Aceh Singkil Regency, through the HR department, has focused on creating job satisfaction through three aspects, namely good HR management, a supportive work place and atmosphere, and an organizational culture that is in accordance with the agency's needs.

Abstract. We can't let go of the name of the calendar, of course most homes or work spaces need a calendar. The calendar is not only limited as a reminder of the time, nowadays the promotional media also utilizes various media to improve marketing efficiency, so the Calendar now has a dual function, besides the time indicator can also function as a promotional medium, Therefore many Companies and institutions want to create their own calendars, One of them is the Ministry of Religion RI, Through the branding company PT. established partners noble, this journal discusses Calendar Design on the Design Design of Calendar 2024 For the ministry of religion of the Republic of Indonesia, this design uses a qualitative method based on interviews and literature studies, through the said process resulted in the design of the Calender 2024 Ministry of Religion. Keywords: Calendar, Promotional Media, Ministry of Religion     Abstrak. Kita tidak bisa lepas dari namanya kalender, tentunya Sebagian besar rumah atau ruang kerja membutuhkan kalender, kalender bukan hanya terbatas sebagai pengingat mengenai waktu, saat ini media promosi juga memanfaatkan berbagai media untuk meningkatkan efisiensi marketing, karena itu Kalender sekarang mempunyai fungsi ganda, selain petunjuk waktu dapat difungsikan juga sebagai media promosi, Oleh karena itu banyak Perusahaan dan Lembaga yang ingin membuat kalender mereka sendiri, Salah satunya Adalah Kementerian Agama RI, Melalui Perusahaan branding PT. mitra mapan mulia, Jurnal ini Membahas Mengenai Desain Kalender Pada Perancangan Desain Kalender Tahun 2024 Untuk Kementerian Agama Republik Indonesia, Perancangan ini menggunakan Metode Kualitatif yang berdasar pada wawancara dan studi literatur, Melalui Proses Tersebut dihasilkan desain Kalender 2024 Kementerian Agama.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Along with the current developments, electricity has become a basic need that must be required. With population growth, economic development, and an increase in various activities and the use of facilities that require electricity, the use of electrical energy will continue to increase even in the use of lights as lighting in offices. The expected purpose of this study is to examine the efficiency of energy use as office lighting for one of the fertilizer industries before and after using LED lights, as well as analyze the costs incurred and the economic value obtained from the use of LED lamps. In this study, several data are needed, such as building plan data, inventory of the types of lamps used, electrical energy consumption, and the price of electricity consumption per kWh through the calculation method. The difference in costs incurred for the use of non-LED lamps into LED lamps is IDR 580,931.14 in the 1st-floor office building in one of the fertilizer industries and IDR 319,747.56 in the 2nd-floor office building in one of the fertilizer industries. Based on this, the difference in costs incurred is very large, so the use of LED lamps is the main alternative in saving energy and costs. Therefore, it is important to conduct studies and research on the impact that can be caused by the use of LED lights on energy consumption and electricity cost efficiency in the company.    

Clean water is a basic human need. Company activities, especially in office areas, require the availability of water that is large enough to move during the work period. One of them is an office area in one of the Fertilizer Industries. The purpose of this research is to identify efforts to save clean water in the office area of one of the fertilizer industries to increase awareness of environmental conditions. This study was conducted by calculating the efficiency of water saving after water-saving efforts were made. Efforts made include monitoring water meters, using water-saving taps, using flushes in toilets, and using sprinklers in plants sprinklers. The use of water-saving faucets uses push taps where the faucet will close automatically when turned on after a while. And for the flush system used, namely dual flush toilets. The The dual flush system has two types of watering.    

Archives play an important role in supporting the administrative activities of an agency. Archives include all activities related to company documents. At the expedition agency PT Tunas Antarnusa Muda Cargo Solo, the receipt document filing system is still lacking in structure. This receipt is only archived to the extent that it is entered in an order that is adjusted to the customer's name randomly and unstructured. This makes employees of PT Tunas Antarnusa Muda Cargo Solo, especially the finance division, find it difficult to find receipts so that work management becomes less effective and efficient due to the long search time when receipts are needed. This service aims to improve the filing system at PT Tunas Antarnusa Muda Cargo Solo by using a combination of alphabetical filing, subject filing, and chronological filing methods. This method is applied in alphabetical order of the customer's name, the subject of grouping the customer's names and sorted by the time the receipt was made. In practice, this method aims to manage receipts to increase the efficiency and effectiveness of the filing system. In addition, structured archives can make it easier for agency employees to find the information needed quickly and simplify the work process

PT Bangun Tenera Riau is a company engaged in the processing of oil palm fresh fruit bunches, located in Pantai Raja Village, Perhentian Raja District, Kampar Regency, Riau Province. The problem faced by PT Bangun Tenera Riau is that the company has not maximally utilized the by-products produced in the form of waste. This research aims to improve the production process by selecting alternative solutions to increase and enhance the initial green productivity index value so that productivity can increase and the impact on the environment can be reduced. The method used in this research is the green productivity method. Based on the environmental performance indicator (EPI) calculation, it is known that the value of biological oxygen demand (BOD) liquid waste has a deviation of -0.63% and an EPI value of -0.16 which exceeds the waste quality standard based on Kep-51 / MENLH / 1995 so that it is necessary to improve the quality of waste through alternative solutions. The alternative solution chosen is an anaerobic biogas reactor and rotating biological contactor (RBC) used to improve waste quality and company productivity. The study's results using the green productivity method obtained an average final total productivity of 1.31 with the initial value of the average productivity in each month being 1.17. The productivity value of the company increased by 0.21 with the efficiency of improving the quality of waste by BOD by 96.81% and converting liquid waste into biogas which is beneficial to the community

This research aims to determine whether the company's working capital has shown efficiency in increasing better profit growth. The author's research object is PT. Makassar Industrial Zone (Persero). This research method is descriptive research using quantitative methods. Quantitative data is numerical data, data obtained from financial reports. Researchers use data collection techniques accompanied by documentation. The results of the research show that the efficiency ratio shows the turnover of fixed assets that are sold a lot so that the turnover of receivables increases so that profitability can increase profit growth. So it is concluded that profit growth at PT. Makassar Industrial Zone (Persero) working capital management has not been shown to be efficient.

Purpose-The main orientation of this article is to recognize the pattern of digitalization's impact on the current development of Artificial Intelligence (AI) and human resource management and how it affects the skills needed by HR professionals for decision-making through talent management and employee retention to ensure employee capabilities by aligning work at the right time based on the company's business priority goals. Methodology-This study uses a qualitative methodology that uses descriptive research. This research focuses on decisions made by leaders to improve the quality of human resources and seeks to identify areas of knowledge that have not been explored in research. Findings-Research results show that the company's strategy of using Artificial Intelligence (AI) provides many benefits, such as improving operational efficiency, developing innovative products or services, and making better business decisions based on better forecasting and analysis. Practical Implications-Through the implications of HR data analysis as decision-making in forecasting human resource trends using AI, talent management, and employee retention. This is applied to the recruitment and selection process that provides benefits such as rewards to employees who can achieve targets. Therefore, a supportive work culture by honing the talents and potential of employees to create maximum and efficient performance can have a good impact on the company.