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Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

Along with the rapid advances in technology and digitalization in the era of globalization, companies are required to adapt in various operational aspects, including the employee recruitment process. This research aims to analyze the impact of digital e-recruitment and human resource management (HRM) on the level of job satisfaction of new employees in companies that have implemented a structured digital recruitment and HRM system. By using a quantitative approach and involving 100 new employee respondents, the research results show that digital e-recruitment has a positive influence on job satisfaction, with a path coefficient of 0.213. Meanwhile, HRM provides a more significant influence with a path coefficient of 0.497. These findings indicate that the application of these two elements can increase new employee job satisfaction, and has the potential to increase company performance and productivity.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

Data and information play a strategic role in organizational systems theory, particularly in supporting fact-based decision-making processes. In this theory, organizations are viewed as open systems that continuously interact with their environments. Data serves as raw material that, through analysis, is transformed into actionable information to understand the internal and external dynamics of organizations. Accurate and relevant information helps organizations manage complexity, identify opportunities, and address challenges in ever-changing environments. The data management process encompasses collection, storage, analysis, and distribution, enabling integration across organizational units and enhancing synergy. Additionally, information-based feedback systems are vital for measuring organizational performance and driving continuous innovation. The effective use of data and information not only improves operational efficiency but also supports strategic planning and adaptation to market changes. In the context of digitalization, the role of data and information has become increasingly critical, as technology enables the processing of large-scale data more quickly and accurately. This article explores how data and information, as core components of organizational systems theory, can be utilized to create added value and support organizational sustainability in the modern era.      

Singular Digital Printing is the name of a business operating in the printing, digital printing, advertising & merchandise sector. As a business activity in providing services to consumers and in the midst of increasingly tight competition, companies are required to provide services quickly and precisely according to the expectations of today's consumers who want smart services. Therefore, in an effort to motivate the performance of its employees, Singular Digital Printing provides rewards in the form of additional income to its employees in the form of incentives, the results of which have yet to be felt. Suryani (2019) states that incentives are stimuli given to employees with the aim of encouraging employees to act and do something for company goals. In this Community Service, the aim is to carry out socialization activities regarding the mechanism/pattern of giving rewards in the form of additional income in the form of incentives so that when implementing incentives there is a standard operational basis/guidelines, and employees know and understand their rights and obligations.  Incentives provided programmatically in the form of performance bonuses, awards or additional allowances have fostered motivation, loyalty and enthusiasm to be more productive and perform better in employees.

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.  

In the era of rapid technological advancement, the health sector has undergone significant transformation, especially with the implementation of Information and Communication Technology (ICT) systems. One of the important innovations in this field is the Hospital Management Information System (SIMRS). The research method used in this study is a literature study or literature review, which is a research approach that utilizes existing sources of information, such as books, scientific articles, journals, research reports, and other sources relevant to the topic being studied. The results of this study indicate that One of the main strategies for optimization is to ensure comprehensive training for all hospital staff, from administrative personnel to health care providers. Effective use of SIMRS requires an understanding of its various functions. Implementation and optimization of the Hospital Management Information System (SIMRS) is one of the very important strategic steps in efforts to improve hospital performance. SIMRS integrates various operational, administrative, and clinical functions in one platform that allows hospitals to improve efficiency, quality of patient care, and the effectiveness of overall hospital management. However, its implementation also has challenges, such as high implementation costs, difficulty in integrating existing systems, and resistance from staff who are accustomed to manual systems.

Innovation in the education sector has become increasingly important alongside the rapid advancement of digital technology, which has enabled the emergence of various platforms and applications designed to enhance teaching and learning quality. One area significantly impacted by this transformation is educational evaluation, where digital solutions offer more efficient, accurate, and data-driven assessment processes. This study aims to identify and analyze the role of the Evaloexam application in driving educational innovation while fostering the development of technological entrepreneurship among its users. The research employed a quantitative methodology using a survey approach involving educators and students at the senior high school (SMA) level who actively utilize the Evaloexam platform. A total of 100 respondents were selected through random sampling techniques, and data were collected over one month using structured online questionnaires. The collected data were analyzed using both descriptive and inferential statistical methods to measure user perceptions, system effectiveness, and innovation impact. The findings indicate that Evaloexam plays a significant role in facilitating educational evaluation processes by streamlining exam administration, automating grading, and providing analytical insights into student performance. These capabilities contribute to improved efficiency, reduced administrative workload, and more objective assessment practices. Furthermore, the application encourages the development of technological entrepreneurship by stimulating user interest in digital product innovation, educational technology development, and technology-based problem solving. The results are consistent with prior studies emphasizing the positive relationship between technology integration and improvements in educational effectiveness and operational efficiency. Practically, this research suggests that Evaloexam and similar digital evaluation platforms hold strong potential for broader implementation within educational systems to support innovation ecosystems and technology-driven learning environments. However, this study is limited by its relatively small sample size, focus on a single application, and short data collection timeframe. Future research is recommended to involve larger and more diverse populations, extended study durations, and comparative analyses across multiple evaluation platforms to obtain more comprehensive findings.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Hospital Management Information System (SIMRS) is an information technology designed to manage the entire process of health services in an efficient and integrated manner. SIMRS implementation plays an important role in supporting decision making, increasing work efficiency, and improving the quality of hospital services. The purpose of this study is analyze the effect of SIMRS implementation on employee performance in the health sector. The method used is a The study employs a literature review methode by national research articles published between 2017-2024. Data sources were obtained through the Google Scholar database with keywords related to hospital management information systems and employee performance. The data was analyzed based on research results from several relevant journals. The results showed that SIMRS implementation has a significant influence on hospital employee performance. SIMRS is proven to improve operational efficiency, data accuracy, and speed in health services. The majority of studies reviewed showed a significant relationship between SIMRS and improved employee performance, as indicated by a significance value of p < 0.05 in various studies. SIMRS implementation has a positive impact on employee performance, both in terms of work effectiveness and quality of health services.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.