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The advancement of information technology has encouraged public service institutions, including PT. PLN (Persero), to adopt web-based systems to improve operational efficiency. At ULP Arso, the current monitoring of customer installment fine payments is managed manually using physical documents and basic spreadsheets. This method is prone to data entry errors, information redundancy, and delayed updates, which hinder timely decision-making and customer service. To address these issues, this study aims to design and develop a web-based monitoring system that facilitates real-time data access and simplifies tracking of installment payments. The research employed the prototyping development model, emphasizing iterative design involving early user feedback and continuous refinement. Data were collected through interviews, direct observations, and documentation at ULP Arso. The resulting prototype includes modules for user registration, login, customer and admin dashboards, bill management, and financial reporting. Functional testing using the blackbox approach demonstrated that all features operated according to specifications, and the system responded reliably across various usage scenarios. The study contributes by offering a practical solution that digitizes manual processes, thereby improving data accuracy and streamlining administrative tasks. From a practical perspective, the system supports data-driven decisions and enhances transparency and accountability in the customer billing process, aligning with the broader goal of improving public service quality in the electricity sector.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

Manual letter archiving in government institutions often faces various challenges, such as limited storage space, the risk of document loss, and slow information retrieval processes. This study aims to design and implement a web-based letter archiving information system as a solution to improve the efficiency and transparency of document management at the Forestry Office of Central Papua Province. The system development method adopts the Scrum approach, allowing for iterative development and adaptability to changing user needs. The system was built using the PHP programming language and a MySQL database, and includes features such as archiving incoming and outgoing letters, document tracking, quick search functionality, and archive category management. The implementation results show that the developed system significantly enhances the speed and accuracy of letter management, minimizes data entry errors, and strengthens institutional accountability and operational efficiency. This system provides a substantial contribution to the digitalization of public administration services, particularly in managing official documents.

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

The implementation of Electronic Medical Records (EMR) represents a major advancement in health information systems, playing a vital role in improving service efficiency, data security, and the quality of medical documentation. This study utilizes a literature review approach to assess EMR implementation in hospitals by analyzing findings from 20 relevant journals. Literature sources were obtained from indexed national scientific publications, with a focus on the benefits, challenges, and critical success factors of EMR adoption. The results reveal that EMR use can enhance service efficiency by up to 40%, expedite medical decision-making, and increase the accuracy of patient data. Additionally, EMR reduces the risk of data loss, facilitates coordination among healthcare professionals, and supports more effective integration of medical information. Despite these benefits, EMR implementation encounters several challenges, such as inadequate technological infrastructure, resistance from some healthcare personnel toward digital systems, and the need for ongoing training to ensure optimal use. If not addressed properly, these barriers may limit the system’s effectiveness. Key factors influencing successful implementation include strong management commitment, early involvement of end-users during the planning phase, and system flexibility to meet specific clinical requirements. Therefore, EMR implementation should adopt a holistic approach that integrates human resource readiness, technological capacity, and clear regulatory frameworks. With well-structured strategies, consistent institutional support, and comprehensive training programs, EMR has the potential to be a driving force in the digital transformation of healthcare. This transformation can lead to sustainable improvements in service quality, patient data security, and operational efficiency in hospital settings.

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

This study aims to improve ground handling personnel to support operational safety in the airside area of Yogyakarta International Airport. The main focus of this study is the level of compliance with the technical provisions stipulated in SKEP 140/VI/1999. The approach used is descriptive qualitative, with data collected through direct field observation, interviews with competent parties, and review of related documents. The results of the study indicate that there are still many violations of standard operating procedures (SOPs), especially related to the use and placement of Ground Support Equipment (GSE) that does not comply with standards and the operation of vehicles that do not reach properly. Some of the main causes identified are weak supervision, low work discipline, limited understanding of safety procedures, and a lack of routine training for officers. This has the potential to increase safety risks and disrupt smooth operations at the airport. As a solution, this study recommends corrective measures that include strengthening field supervision, ongoing training to improve understanding of safety procedures, implementing strict sanctions for violators, and reorganizing equipment storage and use areas. In addition, it is important to develop a stronger safety culture among officers and utilize technology to improve operational oversight. These measures are expected to create a safer and more efficient environment in the airside area of Yogyakarta International Airport. This study also identified the need for regular evaluation and updating of existing procedures to align with technological developments and international standards. By paying attention to safety aspects, operational efficiency can be maintained and the risk of accidents or incidents can be minimized. By strengthening safety management and work discipline, better performance levels and improved service quality in the aviation sector can be achieved.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

Employee performance is a critical determinant of service quality and operational success in hospitals. High-performing employees contribute directly to patient satisfaction, service efficiency, and overall institutional reputation. This study investigates the influence of intrinsic and extrinsic motivation on the performance of employees at Petrokimia Gresik Hospital, aiming to provide empirical evidence to guide strategic human resource management in healthcare settings. A quantitative research design was employed, with data collected using structured questionnaires. The respondents consisted of 85 permanent employees selected through simple random sampling, ensuring that the sample fairly represented the hospital's workforce. The questionnaire was designed to measure aspects of both intrinsic motivation (such as self-fulfillment, recognition, and meaningful work) and extrinsic motivation (such as salary, benefits, and job security), along with indicators of employee performance. Data were analyzed using multiple linear regression analysis to examine the individual and joint effects of the motivational variables on performance. The results revealed that both intrinsic motivation (β = 0.532, p < 0.05) and extrinsic motivation (β = 0.487, p < 0.05) had a statistically significant and positive impact on employee performance. The model showed that the combination of these two factors accounted for 68.2% of the variation in employee performance (R² = 0.682), indicating a strong explanatory power. These findings underscore the importance of a balanced motivational strategy in hospital management. Relying solely on financial incentives is insufficient; efforts must also be made to cultivate a positive and fulfilling work environment. Therefore, hospital administrators are encouraged to design integrated motivation programs that address both intrinsic and extrinsic factors to enhance employee engagement, productivity, and ultimately, the quality of healthcare services provided.

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

Indonesia, as the largest archipelagic country in the world, has inter-island waters that are part of the sovereign territory of the Republic of Indonesia, in accordance with the provisions of Law Number 17 of 2008 concerning Shipping. This law covers various regulations related to maritime activity standards, including safe manning. Safe manning is the determination of the minimum number of vessels on duty required to ensure the safe and effective operation of a vessel. The purpose of implementing safe manning is to maintain the safety of the vessel, passengers, and cargo, and to prevent accidents or incidents at sea. This study aims to highlight the important role of optimizing safe manning in shipping safety. Optimizing the validity period of safe manning documents can help shipowners or charterers save costs, especially in managing ship documents. It also ensures that the required number of crew members complies with applicable standards and is well-trained to handle situations that occur during shipping. Furthermore, safe manning is not only related to the number of crew members, but must also comply with the training and certification standards stipulated in the STCW Convention issued by the International Maritime Organization (IMO). With the implementation of this system, it is hoped that all parties involved in shipping operations will be able to manage ship documents more efficiently while simultaneously improving shipping safety. This innovation will provide significant benefits for shipowners in maintaining the operational quality of their vessels. Optimizing safe manning can also reduce legal risks and enhance the shipping company's reputation in the eyes of regulators and clients. By consistently implementing this standard, companies can improve operational efficiency while remaining compliant with applicable international regulations.

This study examines a comprehensive approach to addressing common issues in laundry services, such as ineffective scheduling, skills gaps, and operational inefficiencies. The research focuses on RPK Omah Laundry Prapen, aiming to improve work processes and optimize human resources in this laundry business. The proposed solutions include the implementation of an attendance system, financial application training, laundry and ironing skills training, and a single-shift work system. The attendance system is designed to improve workforce punctuality, while the financial application training aims to enhance employees' understanding of financial management. Additionally, providing specific training on laundry and ironing techniques helps to bridge the skills gap and ensure high-quality service. The introduction of a single-shift work system aims to increase efficiency by streamlining operations and reducing staff fatigue. The results of the study indicate that these proposed solutions lead to several positive outcomes. The attendance system contributes to better time management, fostering a sense of responsibility among employees. Financial application training helps staff manage the business's finances more effectively, leading to more informed decision-making. Furthermore, the skills training program has shown improvements in the quality of laundry and ironing services, which directly impacts customer satisfaction and retention. The adoption of a single-shift work system reduces operational costs and increases the overall efficiency of the laundry services. Ultimately, this approach enhances fairness, operational efficiency, and productivity, creating a more conducive work environment. Implementing these integrated solutions can help laundries, such as RPK Omah Laundry Prapen, achieve better, sustainable performance by addressing key operational challenges and maximizing their workforce's potential. This study provides valuable insights for other laundries looking to optimize their operations and improve long-term business success.

The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

Measuring Liquefied Petroleum Gas (LPG) levels and inventory in storage tanks is a critical aspect of terminal operations, directly influencing safety, operational efficiency, and accurate stock management. The Integrated Terminal Palembang – Pulau Layang LPG Site has implemented a servo-type Automatic Tank Gauging (ATG) system, namely the Proservo NMS81, to provide precise and real-time volume measurements. Despite its operational importance, there remains a limited in-depth understanding of how this ATG system functions, particularly regarding the complete process from sensing LPG levels to converting them into accurate inventory data. This study aims to analyze the working mechanism of the Proservo NMS81 in measuring LPG height and generating digital stock data for monitoring purposes. The research method combines a literature review of the Proservo NMS81 technical datasheet and related scientific references with direct field observation (KSM-LP) at the LPG Pulau Layang site. The analysis covers the operating principle of the servo sensor, which relies on displacement measurement via a mechanical float and wire system; the analog-to-digital conversion process utilizing a 12-bit ADC to transform continuous signals into discrete digital values; the communication protocols employed, including HART and Modbus RS-485, for transmitting processed data to the control system; and the algorithmic data processing that converts tank level measurements into standardized inventory figures based on tank calibration tables and product density. The results of this study are expected to improve technical knowledge regarding servo-type ATG systems, enhance the accuracy and reliability of inventory monitoring, and contribute to more informed operational decision-making. Furthermore, the research findings are intended to serve as a valuable academic reference for the application of advanced instrumentation technology in the energy industry, supporting both professional practice and further scholarly exploration in the field.

This study explores the dynamic relationship between top management commitment (TMC), institutional pressures, and competitive advantage within the context of circular economy (CE) adoption in emerging manufacturing firms, focusing on firms in Indonesia and Vietnam. The research examines how TMC mediates the effects of coercive, normative, and mimetic institutional pressures on the adoption of CE practices and how this relationship, in turn, influences competitive advantage. A quantitative approach was used, collecting data from 280 manufacturing firms through structured surveys and in-depth interviews with top executives and sustainability managers. The findings highlight that TMC plays a significant mediating role in driving the adoption of CE practices, particularly under institutional pressures. Coercive and normative pressures were found to have a direct influence on CE adoption, while mimetic pressures exerted an indirect effect, especially when coupled with other pressures. Furthermore, TMC was shown to strengthen the link between CE adoption and competitive advantage, improving resource optimization, operational efficiency, and customer loyalty. The study underscores the critical role of leadership in navigating external pressures and integrating sustainability into the core business strategy, offering a competitive edge in the global market. The implications of these findings are particularly relevant for manufacturing firms in emerging markets, suggesting that top management’s strategic commitment to sustainability can drive long-term value and foster a competitive advantage through the adoption of circular economy practices. Future research should consider expanding the study to other industries and geographic regions to further understand the broader applicability of these findings.