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Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.

In the era of rapid technological and information system developments that encourage people, both groups and individuals, both government and private institutions to utilize technological developments have a very important role in the progress of human life. Rapid technological developments One of the advantages of computers in processing data can increase effectiveness, productivity, and efficiency in carrying out work in current technology makes it easier to manage inventory. Cash sales transactions are said to have been carried out if the company has received payment from the customer and will then be handed over by the company to the customer of the Cat Jaya Gemilang Semarang shop, a company engaged in the field of building paint trading in Semarang. Currently, the system that is running is still manual, namely the administration section records incoming and outgoing goods, all recorded in the book for sales are also recorded manually. With manual recording, books are easily damaged or torn, data in the warehouse records is sometimes not the same as the physical goods that exist, and there is no data security. With the above problems, the author created a system that can reduce weaknesses by creating a systematic application in the database.

The company strives to achieve the development of human resources and employee work abilities in the era of the industrial revolution 4.0 in order to achieve appropriate employee work efficiency. The achievement of employee work efficiency is seen based on what kind of employee development takes place. how the company places employees in positions that match what the employee has. By using brainstorming variables using a quantitative approach method with data in the form of primary and secondary data, the sample used was 76 employees. Based on the results of direct and indirect hypothesis testing, there is development of human resources and employee work abilities in the era of the 4th industrial revolution.

This research is focused on the Application of Just In Time in Increasing Production Effectiveness and Efficiency (A Study at PT Albasi Priangan Lestari, Banjar City). The problems encountered in this study include: 1]. How is the application of just in time in increasing the effectiveness and efficiency of production at PT Albasi Priangan Lestari?; 2]. What are the obstacles encountered in implementing just in time at PT Albasi Priangan Lestari?; 3]. What are the solutions to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari?; The purpose of this study: 1]. To find out the application of just in time at PT Albasi Priangan Lestari; 2]. To find out what obstacles are faced in implementing just in time at PT Albasi Priangan Lestari; 3]. To find out how the solution to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari. The method used in this research is descriptive qualitative research method. Meanwhile, to analyze the data obtained used descriptive analysis techniques. The results of the study show that the application of just in time in increasing production effectiveness and efficiency at PT Albasi Priangan Lestari is carried out by: close communication with suppliers. Then Closeness of Communication with Customers. Furthermore, Responsiveness in Information Change. Accuracy of Executing Schedule. As well as the ability to reduce costs. Barriers to implementing just in time to increase production effectiveness and efficiency come from supporting tools for mobilizing materials and goods such as forklifts, dump turcks and losbak, supply of electrical energy and shipping costs. The solution to overcome these obstacles is to equip supporting equipment such as handlifts. Meanwhile, to handle the supply of electricity, the company built two power substations.

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

The optimization of ship crew changes and Maritime Employment Agreement (MEA) contracts implementation is a crucial challenge in the shipping industry. This abstract details a holistic approach to understanding the constraints, optimization strategies, and impacts associated with crew changes and MEA implementation. The literature review highlights constraints such as uncertainty in policy changes, bureaucratic obstacles, and resistance to change. To address these constraints, optimization strategies involve technology integration, risk management, enhanced communication, transparency in MEA, and investment in training and development. The positive impacts of optimization include improved operational efficiency, crew welfare, company reputation, onboard safety, and harmonious relationships. These strategies are expected to provide guidance for shipping companies to overcome challenges and improve the implementation of crew changes and MEA, creating a more efficient, stable, and sustainable shipping industry.

A good facility layout will affect the smooth production process. Preliminary observations on CV Renjana Offset are still not good enough to apply because they do not take into account the degree of closeness. This can be seen from the location of the machine and work stations that look far apart and the existence of intersecting material flows resulting in backtracking, such as the printing work station to the coating work station, the material transfer distance is 12.4 m and has to pass through the garden and back of the CV Renjana Offset office with distances that are too long cause the production time to be longer. The method used to design the layout of production facilities at CV Renjana Offset is the Systematic Layout Planning and Blocplan methods. This method was chosen because it is in accordance with the characteristics of the company and can minimize the distance between production stations and no longer intersecting production process flows. This research was conducted with the aim of knowing and getting an increase in the efficiency of the initial material handling layout with layout suggestions. The results of the calculation of the total area needed for assistance are 171.5 m². The results of SLP and Blocplan processing are 10 alternative layouts and the Adjacency score, R Score, and Rel-dist score feature values ​​are presented for each layout alternative. Of the 5 alternative layouts produced, there is a layout for the production of yearbook products which is chosen as the best layout because it has an Adjacency Score of 1.00, layout 2 has an R Score of 0.87, and the Rel-dist Score of the second layout has a value of 202. Based on three parameters, The selected layout is layout 2. Calculation of distances using the rectilinear method at each facility for the yearbook product layout is 28.29 m.

PT. Narasumber Teknologi Indonesia is a company that focuses on cooperative computerized accounting training, technical guidance for the implementation of technology for small and medium-sized enterprises (SMEs), national cooperative software training, sharia supervisory board for cooperatives, computerized management training for cooperatives and SMEs, as well as the digitalization of Micro, Small, and Medium Enterprises (MSMEs). Additionally, PT. Narasumber Teknologi Indonesia serves as a platform for the younger generation to develop their potential as agents of business digitization through the final project of the program activities. This involves providing training and mentoring to local MSMEs as an effort to digitize their businesses and help solve the problems that hinder or constrain the development of local MSMEs. This research provides insights for local business practitioners to implement digitization in their businesses in order to achieve sustainable growth and success for MSMEs in the ever-evolving digital era. The implementation of training and mentoring for local MSMEs is expected to help them Go Digital, improving efficiency and productivity, enhancing product quality and services, and increasing market access for local MSMEs.

This study focuses on the management of gear pump maintenance on KM Kelimutu ship. Data collection methods are used to identify and investigate the causes of damage that occur in the gear pump. The required maintenance and repair actions are determined based on the analysis results. The process of managing maintenance involves several important steps. First, planning is carried out to determine the planned maintenance actions. Subsequently, organization is conducted by appointing responsible personnel and coordinating with relevant parties to minimize disruptions to the maintenance of equipment and other machinery on the ship. Furthermore, actuating involves efforts to ensure that all human resources work according to their tasks, functions, and competencies in order to achieve company goals. Finally, control is implemented through supervision of each job performed to identify and rectify any potential errors. The results of this study provide insights into the importance of gear pump maintenance and effective strategies in managing the maintenance process. By implementing the appropriate steps, it is expected to enhance the performance of the gear pump, extend its service life, and optimize operational efficiency in the industry.

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. 

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Layout is one of the strategic operational decisions that also determines the efficiency of the company's operations in the long term. The right layout shows the characteristics of the adjustment of the layout of the operational facilities with the products or types of services produced and their conversion processes. A good layout will contribute to increasing the company's productivity. CV. ESA is a furniture company that produces multi-products with a make-to-order production system. The layout of the production department at CV. ESA has problems in terms of the distance of moving the cutting results to the installation of the frame which is less efficient. The purpose of the study is to find out and redesign a good production facility layout so that it can minimize the distance and cost of material handling at CV. ESA Banyuwangi. The results of the redesign of the production facility layout concluded that the effective and efficient arrangement of the department layout is in the sequence B C I J K M N O. From the results of data processing, it was obtained about the redesign of the production facility layout in order to obtain a comfortable work area and to minimize the distance of material movement with a total distance of movement per day of 2,516 smaller than the initial layout of 4,916. Calculation of optimum material transfer costs for the initial layout Material transfer costs per month = Rp 23,990 while in the proposed layout Material transfer costs per month = Rp 12,239.

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

Research Objective on innovation in marketing management: Maintain corporate spirit in the digital age by increasing the company's online presence: In the digital age, an online business presence is essential to reach potential customers. Innovations in marketing management can help businesses improve their online presence and reach a wider audience. Increase customer loyalty: In the digital age, customers have a wealth of information and choices. Therefore, it is important to increase customer loyalty and make the brand or product relevant to them. Innovations in marketing management can help create a more engaging customer experience and interaction with a brand or product. Optimizing the use of technology: Innovations in marketing management can also help companies optimize the use of technology available in the digital age. This includes using social media, data analytics, and other technologies to improve marketing efficiency and achieve better results. Increase company competitiveness: Innovations in marketing management can help companies stay competitive in the rapidly changing digital era. By continuously developing innovative marketing strategies, companies can stay relevant and keep up with changing market trends. Increase cost efficiency: Innovations in marketing management can help companies save on marketing costs and better achieve marketing goals. In the digital age, many marketing tools are cheap and effective, and innovations in marketing management can help companies make the most of them

Superior companies need good management, including supply chain management which must also run well to prevent things that have a negative impact on the company. Good supply chain management provides advantages for companies, one of which is for AirAsia so that valuable resources are needed. This research discusses what the ERP system looks like at AirAsia and how this ERP system can maximize supply chain performance that is currently running. This research uses a type of qualitative research and data analysis was carried out using a qualitative descriptive technique. The conclusion drawn from the results of this research analysis is that the ERP system has succeeded in improving the performance of supply chain management at AirAsia so that it is effective in increasing efficiency in AirAsia's own operations as a low-cost airline with the best quality in the world.

SOPs can be defined as documents that describe operational activities carried out daily, with the aim that the work is carried out correctly, precisely, and consistently, to produce products according to predetermined standards” (Tathagati, 2014). The existence of SOP will help the company to achieve company goals. To achieve company goals, the company provides a design in the form of an SOP that will guide employees in carrying out their duties and minimize errors in carrying out the responsibilities of each employee. This study aims to determine the application of standard operating procedures (SOP) in the Inventory Department at PT RIMEX International Indonesia Balikpapan. This type of research is qualitative concerning the 7 main points in the SOP which include efficiency, consistency, minimizing errors, problem-solving, and defense boundaries. There are 3 research informants: One supervisor, one Quality Control, and 1 Warehouseman. Data collection techniques through interviews. The results of the analysis show that Inventory Department employees have implemented the SOP made by the company. The problem found is that there are differences in goods between the recording of goods in the company's recording system and the physical goods between the recording of goods in the company's recording system and the physical goods in the warehouse, such as how many items are left, abandoned and how many items are left in the warehouse.

PT. Petrosida is a manufacturing company engaged in pesticide production. The production system in this company is Make To Order (MTO) where the company will produce products after an order or order from consumers. In its production PT. Petrosida has problems with the main tools used for packaging, one of which is a 1-liter induction semi-automatic filling machine in the herbicide unit, where treatment is carried out after damage to a component. Critical components in filling machines experience an average of 20 times damage in 2022-2023 and the machine maintenance process is still not optimal with an average downtime of 5 hours / month. Therefore, the purpose of research is to be able to carry out preventive maintenance using the modularity design method in the hope that there will be no more breakdowns that hamper the production process so as to reduce machine maintenance costs and to find out the minimum total machine maintenance cost planning using the life cycle cost (LCC) method. By implementing preventive maintenance with modularity design, the total maintenance cost of Rp. 9,747,782 is lower than the company's total maintenance cost of Rp. 23,023,176 with an efficiency rate of 42.3%. And obtained the lowest total life cycle cost of Rp. 340,459,348, - with an optimal life on the machine of 3 years & the number of mechanics one person.

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.

Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.