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This study aims to examine the influence of capital structure and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is represented by the Debt to Equity Ratio (DER), while liquidity is measured using the Current Ratio (CR). Profitability is assessed through Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach with a causality design and uses multiple linear regression as the analytical method. The sample consists of three manufacturing companies—PT Chandra Asri Pacific Tbk (TPIA), PT Aneka Tambang Tbk (ANTM), and PT Gudang Garam Tbk (GGRM)—selected through purposive sampling based on predetermined criteria. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were conducted, and all variables met the requirements for regression analysis. The findings reveal that DER has a negative and significant effect on both ROA and ROE, indicating that higher leverage reduces the company’s ability to generate profits. Conversely, CR has a positive and significant effect on profitability, suggesting that companies with stronger liquidity positions are more capable of sustaining operational activities and improving financial performance. The F-test results show that DER and CR simultaneously have a significant influence on profitability. Furthermore, the coefficient of determination demonstrates that more than half of the variation in profitability can be explained by the two independent variables. Overall, the study emphasizes the importance of maintaining an optimal balance between debt utilization and liquidity management. Effective capital structure policies and sufficient liquidity levels are essential for enhancing profitability and ensuring financial stability within the manufacturing industry. These findings provide valuable implications for corporate decision-makers, investors, and stakeholders in formulating financial strategies that support long-term performan.  

This study explores the impact of Artificial Intelligence (AI) integration and algorithm transparency on organizational efficiency and perceived fairness in Human Resource (HR) decision-making. Using a qualitative literature review approach, the research examines the mediating role of employee trust and the moderating influence of organizational culture. The analysis focuses on peer-reviewed international studies published since 2020, reflecting the latest theoretical and empirical developments in AI and HR management. The findings reveal that a higher level of AI integration improves decision speed, reduces operational costs, and increases the accuracy of talent allocation. However, these efficiency gains are not independent of ethical considerations. Transparent algorithms are shown to significantly enhance employees’ trust and perceptions of fairness, whereas opaque systems tend to generate resistance and distrust. Furthermore, organizational culture plays a crucial moderating role. Companies with innovative and participatory cultures report better outcomes from AI implementation, while hierarchical cultures are associated with lower adoption success and ethical challenges. This research highlights the importance of aligning technical capabilities with social and cultural factors to optimize the use of AI in HR functions. The study contributes to the discourse on socio-technical systems by proposing an integrative framework that links AI integration, transparency, trust, and culture to key organizational outcomes. Practical implications include the need for transparent system design, ethical governance, and cultural readiness to support responsible AI adoption in HR.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

This study analyzes the maintenance process of the Roll Bending machine used in the wind tower production line at PT Kenertec Power System, Cilegon, Indonesia. The Roll Bending machine plays a crucial role in shaping steel plates into cylindrical shell components, which are later assembled into wind tower sections. The objective of this research is to identify maintenance patterns, types of failures, and improvement strategies to ensure machine reliability and operational efficiency. The research employed observation, interviews with maintenance personnel, and documentation review to collect relevant data. The findings show that the machine experienced multiple failures, mostly related to hydraulic system leaks, PLC programming errors, and component wear such as cylinders, seals, and gear pumps. A significant increase in corrective maintenance activities occurred between August 2023 and April 2024, particularly in February 2024, indicating the need for a more consistent predictive maintenance strategy. The implications of this study highlight that optimized maintenance scheduling and monitoring are essential to reduce downtime, avoid production delays, and maintain product quality. This research is expected to support maintenance decision-making and contribute to the improvement of industrial machine reliability in wind tower manufacturing operations.

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.

The Hartley transform provides a real-valued alternative to the classical Fourier transform, offering structural advantages for the analysis of real-valued signals. This paper presents a systematic study of the continuous Hartley transform, including its definition, inversion formula, Plancherel identity, and core operational properties such as shifting, modulation, and convolution. The analytical framework is developed in parallel with the classical Fourier theory to highlight structural similarities and distinctions between the two transforms. Furthermore, we establish a Hartley-type Heisenberg uncertainty principle using two complementary approaches: a direct method based on intrinsic properties of the Hartley kernel, and a Fourier-based method that exploits the algebraic relationship between the Hartley and Fourier transforms. These results provide a unified and rigorous foundation for understanding uncertainty relations within real-valued transform frameworks, and they demonstrate the continued relevance of the Hartley transform in harmonic analysis, integral transforms, and modern signal processing.

This study investigates the implementation of reasonable accommodations for students with special needs at SMP Negeri 32 Kota Tangerang. The research focuses on how inclusive education is operationalized within a public junior high school context to ensure equal educational opportunities for all learners, regardless of their physical, intellectual, or emotional differences. The central problem addressed concerns the extent to which inclusive policies and practices are effectively translated into tangible support systems for students with special needs. Accordingly, the primary objective of this study is to analyze the implementation process, challenges, and outcomes of reasonable accommodations in promoting inclusive learning environments. A qualitative research design was employed, utilizing data collection techniques such as observation, in-depth interviews with the principal, special education teachers, homeroom and subject teachers, as well as students with special needs, complemented by documentation analysis. The validity of the data was established through triangulation, encompassing processes of data reduction, data display, and conclusion drawing. The findings demonstrate that SMP Negeri 32 Kota Tangerang has successfully implemented reasonable accommodations supported by the BOSDA Inklusi program. This funding facilitates the provision of accessibility features—including ramps, guiding blocks, accessible toilets, and wheelchairs—alongside adaptive learning materials and teacher remuneration. Furthermore, systematic identification and assessment procedures are conducted regularly, and the curriculum is continuously adapted to meet individual learning needs. The school also organizes regular capacity-building programs for educators and staff. In addition, strong collaboration with the Tangerang City Government, the Difabel Mandiri Indonesia Foundation, and USAID Madani provides sustained technical assistance and monitoring.

This study aims to comprehensively examine the influence of digital marketing strategies, investment in digital technology, and customer engagement on the business performance of Micro, Small, and Medium Enterprises (MSMEs) with digital transformation as a mediating variable. A case study was conducted on the MSME Es Teh Djanoko Bayat. This research employs a quantitative methodology with a causal design. Data were collected through questionnaires distributed to 350 respondents and analyzed using the SmartPLS version 3 tool. The results indicate that digital marketing strategies and digital technology investment have a positive and significant effect on both digital transformation and performance improvement. Furthermore, digital transformation is proven to have a positive effect on performance. However, while digital customer engagement positively affects performance, it was found to have no significant effect on digital transformation. In conclusion, the effectiveness of digital marketing and technology investment are key drivers in the transformation process and company performance, while customer interaction impacts sales directly without triggering significant operational changes.

Elevated blood pressure above the normal range is a hallmark of a medical condition known as hypertension. It is estimated that as the population ages, the number of hypertension cases will also increase. If this condition is properly managed early, it can be controlled. Controlling daily eating habits is one of the most effective non-pharmacological methods for lowering blood pressure. Therefore, finding alternative food sources that can naturally lower blood pressure is crucial. Red dragon fruit (Hylocereus polyrhizus), which is high in fiber, potassium, and antioxidants such as vitamins B, C, and E, is one possible option. These nutrients are important for maintaining blood vessel flexibility and controlling hypertension. The purpose of this study was to determine the effect of red dragon fruit juice consumption on blood pressure in the Paku Village Community Health Center (Puskesmas Pembantu) operational area. A single-group pre-experimental design was used in this study. A paired-sample t-test was used to assess the data. Based on the findings, the average systolic blood pressure was 184 mmHg before consuming red dragon fruit juice and decreased to 164 mmHg after the intervention. With a t-value of 23.4, a correlation of 0.96, and a p-value of 0.000 (p < 0.05), this decrease was statistically significant. Meanwhile, the average diastolic blood pressure dropped from 101 mmHg to 84 mmHg, with a correlation of 0.961, a t-value of 18.65, and a p-value of 0.000 (p < 0.05). These results indicate that consuming red dragon fruit juice significantly lowers blood pressure, with an average decrease in systolic pressure of 20 mmHg and diastolic pressure of 17 mmHg.

This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.

This literature study evaluates the accuracy of the Slope Mass Rating (SMR) method for coal mine slope stability in Indonesia through a systematic descriptive synthesis of 25 empirical studies from 2020 to 2025. The objectives of the study were to identify the level of SMR prediction accuracy, factors affecting the method's performance, and modifications required for local Indonesian conditions. The research method involved a systematic search with inclusion criteria for empirical studies reporting SMR and/or Safety Factor (SF) values ​​for coal mines and associated slopes in Indonesia. Quantitative analysis showed a range of reported SMR values ​​between 41 and 96 with a median of 72, while SF values ​​ranged from 1.137 to 4.09 for normal operational conditions. The synthesis results indicated that SMR provides a consistent stability classification for initial slope design and failure mode identification (planar, wedge, toppling), with historical validation showing a correlation of up to 91.23% between SMR-based hazard zoning and actual field events in some cases. Key limitations include dependence on discontinuity data quality, sensitivity to groundwater conditions and tropical weathering, and variation in the interpretation of adjustment factors F1-F4. Modifications such as NAAF23 and integration with numerical modeling have been shown to improve prediction reliability. It is recommended that coal mining practitioners combine SMR with kinematic analysis and limit equilibrium modeling as standard operating procedures, and develop adjustment factors specific to Indonesian geological conditions. Further research should focus on standardizing parameter reporting and cross-site quantitative validation to enable more robust statistical meta-analyses.  

Efficient and integrated public transportation services are a strategic need in sustainable urban development. The Surabaya City Government through the Transportation Department initiated the Wira-Wiri Feeder service on the Bratang-Pasar Turi route (FD07) as a feeder mode that connects densely active areas in the east and west of the city. This study aims to evaluate the implementation and performance of FD07 services using the public policy evaluation framework of William N. Dunn (2003) which includes the dimensions of effectiveness, efficiency, adequacy, justice, responsiveness, and policy accuracy. The research uses a descriptive qualitative approach with data collection techniques through field observations, in-depth interviews, and documentation studies. The results of the study show that the implementation of FD07 services has been running according to operational procedures with an average of 651 passengers per day, supported by field supervision and the Surabaya Integrated Urban Transport System (SIUTS) digital system. However, there are still obstacles in the form of limited fleet numbers, non-professional drivers, limitations of senior mechanics, and inadequate system development budgets. Dunn's six-dimensional evaluation shows that the effectiveness and efficiency of the service are in the medium category, with the main challenges being the accuracy of schedules and the accessibility of bus stop facilities for people with disabilities. This study concludes that improving the quality of human resources, adding fleets, strengthening digital systems, and massive public socialization are strategic steps to realize effective, inclusive, and sustainable feeder services in the city of Surabaya.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

This research seeks to examine adaptive and sustainable internal governance approaches to enhance the operations of the Household Division within the General Bureau at the East Java Province Regional Secretariat. The study concentrates on four main elements: the integration and compatibility of SIM-BMD with financial systems and LPSE, technology-driven centralized logistics frameworks, the execution of asset lifecycle SOPs involving preventive maintenance and quick transfer methods, and the enhancement of human resource capabilities through targeted training and the creation of digital leaders. Employing a qualitative descriptive approach within a case study framework, information was gathered via detailed interviews, participatory observation, and analysis of institutional documents. The results indicate that integrating systems improves transparency, efficiency in reporting, and accountability in asset management. The centralized logistics approach paired with intelligent warehouse techniques greatly enhances distribution efficiency and decreases operational expenses. Additionally, proactive asset lifecycle management reduces the chances of asset deterioration and prolongs its useful life. Nonetheless, inconsistent digital skills among staff continue to pose a significant obstacle, necessitating ongoing training initiatives and guidance. The research suggests promoting a data-centric work environment, inclusive digital advancements, and collaboration among departments to establish a professional, effective, and sustainable internal governance framework consistent with the tenets of good governance and smart government

Production quantity planning is a crucial component in the bottled water industry (AMDK) to ensure that consumer demand is met efficiently. Inaccuracies in determining the amount of production can lead to overproduction and supply shortages, which ultimately leads to increased operational costs and decreased customer satisfaction. This study applies the Sugeno fuzzy logic method to predict the amount of production based on two main variables, namely weekly demand and raw material stock. The analysis stages include the fuzzification process, the preparation of the rule base, inference using the zero-order Sugeno method, and defuzzification using the Weighted Average (WA) method. The data used is synthetic data that represents the operational conditions of the medium-scale bottled water industry. The results show that the Sugeno fuzzy system is able to produce production predictions that are adaptive and responsive to fluctuations in demand and stock availability. This model provides consistent and stable output, so it can help companies in determining the optimal production amount. These findings confirm that Sugino's fuzzy approach can be an effective decision support tool in bottled water production management, especially in the face of uncertainty and variability in market demand.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.

Digital transformation has become a major driver in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in the era of global competition. However, scientific evidence regarding the pathway of digital transformation and its impact on market performance remains separately distributed and has not been systematically synthesized. This study conducts a Systematic Literature Review (SLR) based on PRISMA 2020 on international publications within the 2013–2024 range. The results of the analysis indicate that the digital transformation pathway encompasses digital capability, digital orientation, digital integration, digital strategy alignment, and the utilization of operational technology. Each pathway contributes differently to market outcomes such as sales growth, customer retention, market expansion, and competitive advantage. The study also found the presence of moderating and mediating roles through innovation capability, dynamic capability, organizational culture, and competition intensity. This research produces an integrated conceptual model and recommendations for a further research agenda to deepen strategic management theory in the context of MSMEs.

This research is aimed at examining the operational strategies carried out by PT. Samudera Sarana Karunia Dumai in ensuring the smooth operation of the Mt. Meghna Trader ship at Pelindo Dumai Port. The main focus of the research is directed at the identification and assessment of the effectiveness of operational strategies which include the planning, implementation, and control stages of various activities such as loading and unloading, logistics, coordination with relevant parties at the port, and operational risk management. This research also includes consideration of external factors, including port regulations, market conditions, available infrastructure, and supply chain dynamics. In addition, this study emphasizes the importance of continuous performance evaluation to ensure that ship operations can run according to safety standards, time efficiency, and procedural accuracy. A qualitative approach with a case study design is used and reinforced by quantitative data to get a more comprehensive analytical picture. Data was obtained through in-depth interviews, direct observations in the field, review of operational documents, and surveys involving internal and external parties who play a role in supporting the operational process of ships at the port.

This research aims to analyze the process of issuing the Ship Operation Plan RPK document and the procedure for adding a port of call, both managed by PT. Citra Maritime Batam using the Sea Traffic and Transport Information System SIMLALA. Within the national sea transport ecosystem, the RPK document serves as the official approval that allows Indonesian-flagged vessels to operate, covering both fixed-route liner and non-fixed-route tramper voyages. The research methodology employed is a combination of Field Research and Library Research. Data were collected through direct observation in the field to understand the detailed steps within the SIMLALA system, alongside literature review to obtain the theoretical foundation related to the RPK document and maritime administration mechanisms. The findings of this study highlight that the main objective of this process is to ensure that the ship can sail in compliance with applicable regulations, possessing valid certificates and approved routes. PT. Citra Maritime Batam, acting as the agent, plays a vital role in integrating ship data to complete the necessary documentation at Batam Port. The key to the smooth running of this process is effective coordination between the agent and relevant authorities in Batam to guarantee the seamless arrival, departure, and adherence to government regulations, thereby ensuring ship operational processes run without systemic or field-level obstacles.