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Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.  

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

This research aims to design and developing a hydrofluorocarbon (HFC) leak monitoring system in the cold storage cooling system on the Anchor Handling Tug Supply (AHTS) ship by utilizing Internet of Things (IoT) technology. HFC leaks in cooling systems can cause environmental hazards and operational inefficiencies. The proposed system integrates sensors and IoT devices to continuously monitor HFC levels, detect leaks in real-time, and provide instant alerts to crew and management. The system architecture includes sensors for HFC detection, a microcontroller for data processing, and a communication module for data transmission to a central monitoring platform. Real-time data can be accessed through a user-friendly interface, enabling timely intervention and maintenance. Initial testing shows that the system is effective in identifying and reporting HFC leaks, potentially reducing environmental impacts and improving the safety and efficiency of cold storage operations on AHTS vessels. Further development and extensive field testing are planned to refine the system and validate its performance across a wide range of operational conditions.

This research aims to address the issue of uneven bandwidth distribution in large organizational networks by implementing Quality of Service (QoS) using FIFO and the Hierarchical Token Bucket (HTB) algorithm on Mikrotik routers. Uneven bandwidth distribution can disrupt productivity and operational efficiency. This study creates a fair and efficient traffic management system, allowing bandwidth allocation according to user needs. The methodology involves detailed configuration of Mikrotik RouterOS to optimize QoS with adjusted HTB settings. Testing was conducted using IPerf3 to measure bandwidth variations received by clients in different conditions, including scenarios with two and three active clients. The results indicate that the HTB method provides more stable and consistent bandwidth distribution compared to FIFO. In the two-active client scenario, the unused bandwidth by the third client is allocated to higher priority clients, demonstrating HTB's effectiveness in managing traffic priorities. This research is expected to enhance user satisfaction by providing a network that is both stable and responsive to the needs of various operational applications, and contribute significantly to the development of best practices for bandwidth management in complex organizational environments.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

This qualitative literature review investigates the interplay between liquidity shocks and corporate resilience, focusing on the roles of trade credit and bank financing in firm performance. The review synthesizes existing research to elucidate how firms navigate liquidity constraints during economic turbulence, emphasizing the critical importance of strategic financial management. The findings reveal that liquidity shocks often compel firms to adopt conservative financial practices, which can limit their growth potential. However, effective utilization of trade credit serves as a vital buffer, allowing firms to maintain operational flexibility and mitigate risks associated with funding constraints. Furthermore, the review underscores the necessity for firms to employ diversified financing strategies that integrate trade credit and bank loans to enhance resilience and long-term performance. The study also highlights the evolving landscape of financial technology, which presents new opportunities for improving access to credit and supporting corporate sustainability. This review provides a foundation for future research into the complex dynamics of liquidity, trade credit, and bank financing, offering valuable insights for practitioners and policymakers alike.

This research discusses efforts to overcome loading and unloading delays on MV. Ayer Mas, which frequently occur at Nunukan Port. These delays negatively impact operational efficiency and cause losses for the company. The purpose of this research is to identify the factors causing the delays and propose solutions to improve the efficiency of the loading and unloading process. Through interviews with various stakeholders, it was found that delays often occur due to disruptions in the port's operational system and the prioritization of service for other vessels. Additionally, inaccuracies in estimating the arrival and departure times of ships also contribute to the delays. The proposed solutions include implementing a smarter and more efficient work system, improving coordination among related parties, and enforcing discipline in ship scheduling. It is hoped that these findings can enhance efficiency, reliability of port services, and reduce congestion and inefficiencies on the ship and at the port. The results of this research provide practical contributions to port managers and shipping companies in improving operational performance and reducing costs arising from delays.

Gate valves are crucial components in a ship's fluid control system, playing an essential role in ensuring operational safety and efficiency. As an integral part of this system, gate valve manifolds require optimal maintenance to ensure maximum performance and minimize the risk of damage. This research aims to understand the maintenance process of gate valve manifolds and their function during cargo loading and unloading operations. A descriptive qualitative method was employed, utilizing observation, literature review, and documentation study to collect data, with data triangulation used to validate the information. The results indicate that insufficient maintenance of gate valve manifolds leads to issues in opening and closing, causing delays in the loading and unloading process. The main factors contributing to the damage are a lack of maintenance by the crew and external factors. Therefore, the ship's crew plays a vital role in maintaining the gate valve manifold in optimal working condition.

Health services aim to maintain and improve the quality of health, as well as prevent and treat diseases in the community.This study aiming to analyze the legal certainty for health workers in health services, using the normative legal method. The data source comes from a literature review. The results of this study indicate that Law Number 17 of 2023 regarding Health brings significant changes to the legal certainty for health workers in Indonesia in terms of health services. Previously, legal certainty for health workers was spread across various separate laws. However, with the enactment of Law Number 17 of 2023, this legal protection has become more integrated and comprehensive. Updates regarding the protection of health workers include increasing the rights of health workers, including affirmation of compliance with professional standards and ethics. There are improvements in rights, salary, performance allowances, health insurance, and opportunities for self development. This protection is strengthened by giving health workers the authority to stop services if there is a violation of ethics. It is necessary to strengthen operational procedures and work standards that can be a reference for health workers in carrying out their duties, thereby reduce the risk of negligence that can result in criminal sanctions and additional regulations are also needed to ensure a fair legal mechanism for health workers in facing accusations of negligence, by considering ethics and professional aspects in their work.

The infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.  

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.    

This qualitative literature review explores the influence of corporate integrity culture on merger and acquisition (M&A) performance. The study synthesizes findings from recent research, highlighting that a strong integrity culture in target firms impacts market reactions and reduces uncertainty during M&A transactions. Key mechanisms identified include the retention of directors and customers, which enhances post-acquisition stability and operational continuity. Despite the significant insights provided, this review acknowledges limitations such as reliance on secondary data and potential biases in reported corporate information. Additionally, contextual factors like industry differences and regulatory environments may affect the integrity culture-M&A performance relationship. Future research should incorporate primary data and consider these contextual variables to deepen understanding. Overall, this study underscores the critical role of cultural integrity in enhancing M&A success and offers a framework for evaluating cultural aspects in future M&A activities.

PT XYZ, which aims to optimize the production process of Airbus A350 aircraft wing components. The background of this research focuses on the importance of efficiency and effectiveness in the aviation industry, where each component must be produced to high standards to ensure aircraft safety and performance. In order to achieve this goal, the author applies several methods for completing the task, including system modeling and Interpretive Structural Modeling (ISM). This method allows for in-depth analysis of the structure and relationships between elements in the production system. Data processing is carried out through four main stages: model concept design, data collection, analysis, and evaluation. The raw data used includes the company layout and wing component production flow. The results of this data processing provide significant insights into potential improvements in the existing production system, as well as recommendations for improving operational efficiency. Thus, this report not only contributes to the development of knowledge in the field of systems engineering, but also provides practical advice for PT XYZ to improve their production performance.

The physical work environment and non-physical work environment play an important role in supporting the productivity and operational efficiency of a company. This study aims to analyze work environment factors on business processes in the Production Procurement Department of the Supply Chain Division of PT PAL Indonesia with the challenges of adapting to changes in the workplace and the application of new technology, through several aspects of the work environment, such as work atmosphere, relationships between coworkers and relationships between subordinates and leaders. This research uses qualitative methods with data collection techniques through interviews and observations. The results showed that a conducive work atmosphere, effective communication between colleagues, and leadership support play an active and significant role in operational success. A good work environment improves performance and supports the achievement of company goals.  

The development of culinary MSMEs in Banjarsari District, Surakarta City has developed rapidly, but the increase in the number of culinary MSMEs in Banjarsari District, Surakarta City is not necessarily followed by an increase in the financial performance of these MSMEs  This study aims to find out and analyze the influence of financial literacy, financial technology, entrepreneurial orientation, and innovation towards the financial performance of culinary MSMEs in Banjarsari District, Surakarta City. Data collection in this study uses a questionnaire distributed to respondents. The sample in this study amounted to 95 culinary MSMEs in Banjarsari District, Surakarta City with the type of sampling, namely purposive sampling with the consideration that the MSMEs have been running for at least 2 (two) years. The analysis methods used in this study are descriptive analysis, multiple linear regression analysis, t-test, F test (model accuracy test), and determination coefficient test (R2).  The results showed that the determination coefficient (adjusted R Square) is 0.548. Means This means that the amount of contribution of the influence of the independent variable X1 (financial literacy), X2 (financial technology), X3 (entrepreneurial orientation) and X4 (product innovation) towards Y (performance finance) by 54.8%. The rest (100% - 54.8%) = 45.2% is influenced by other variables outside the model such as the work environment, company size, market competitiveness, operational costs, working capital, etc.

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.

;   This research aims to find out: what the procedures are for checking the security of aircraft passengers and luggage transported by aircraft and individuals, so reliable human resources are needed. Therefore, airport operators have special units that carry out the role.  an Aviation Security unit (AVSEC) which has a role as a unit that ensures airport security which is under the operational division. The Aviation Security Unit (AVSEC) must have a license as a standard of suitability in carrying out duties at airports, Avsec personnel always adhere to or are Fully guided by ICAO (International Civil Aviation Organization) regulations. This study used qualitative research methods. The data collection techniques used were observation, interviews, documents, and documentation along with observations. The researcher directly carried out observations, the researcher also explained the results of the data taken during interviews and observations. For the interview, the researcher interviewed Aviation Security officers from 3 sources with document data obtained by the researcher. from documentation of the activities of Aviation security officers when carrying out their duties and responsibilities in the field and also in the form of implementation documents for the data analysis techniques used, namely data collection, data reduction, data presentation, discussion, and conclusions.  The role of aviation security officers is very important to support flight security.  Officers must ensure that passengers' luggage entering the plane contains no prohibited items or items that endanger other passengers. This is because the responsibility of aviation security officers is very large and Avsec officers have carried it out. duties in accordance with existing procedures in the company. The implementation of standard operating procedures (SOP) is also very influential in improving employee performance where standard operational procedures are a guidebook and procedures for carrying out the work of each employee at each job desk.

Air compressor on board MV. Tms Glory has a vital role in supporting the performance of the main drive engine. This study evaluates the air compressor maintenance system through direct surveys, interviews with personnel, and document reviews. The results show that the implementation of preventive care has succeeded in reducing the risk of operational disruption. Challenges such as lack of resources for planned care were identified. Recommendations include the use of advanced condition monitoring technology and increased personnel training to support proactive care. This approach is expected to increase the operational availability of ships and reduce maintenance costs in the long term.