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This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

The Human Resource Department (HRD) plays a very important role in supporting the growth and sustainability of an organization or company. Employees represent the most valuable asset owned by the company, which means that HRD can be considered the most critical component that must be managed properly. The primary function of HRD encompasses the management of all aspects related to the workforce, including ensuring that every employee fully receives their rights. To enhance work effectiveness and efficiency, HRD requires support in the form of a computer-based technology system. Therefore, it is necessary to develop an application capable of accelerating and simplifying employee data management. This study aims to improve HRD performance through the creation of a Human Resource Information System (HRIS). The application development process adopts the Waterfall method. The final outcome of this research is an application that successfully facilitates the HRD department in carrying out its various tasks more effectively.

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

This study aims to determine the extent of the influence of network disruptions within the Ministry of Transportation's online system on the crew signing process (sign-on/sign-off) conducted by PT. Menara Suar Maritim, Tanjung Balai Karimun Branch. The online system is a vital instrument that supports the administrative efficiency of crew signing, serving as legal evidence and fulfillment of employment requirements on board in accordance with shipping regulations in Indonesia. In practice, this system acts as a link between shipping companies, government agencies, and the crew; thus, network stability is a decisive factor for the success of the process. However, frequent network disruptions lead to service delays, accumulation of physical files, and hindered ship departure schedules, which impact company operations. The method used is field research through direct observation, interviews with relevant parties, and library research by reviewing relevant regulations and literature to strengthen the analysis. This research is expected to serve as a reference for shipping companies and related agencies in improving the effectiveness of crew signing services to support smooth operational processes while ensuring maritime safety. The results indicate that network disruptions directly affect the document verification stage, as well as the data input process for the issuance of signing certificates.

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

The Checksheet process at PT. Automotive component companies are an important activity to maintain quality consistency in the production of automotive components, especially brackets. However, the inspection method that is still carried out manually causes waste of time, high use of paper, and increased operational costs. This study aims to reduce the cycle time of Patrol Check A-T-A, implement a digital (paperless) recording system, and improve process efficiency through the PDCA (Plan-Do-Check-Act) approach, Fishbone Diagram, and Why-Why Analysis. The results of the identification of the root of the problem show that the absence of a standardized digital system and the lack of management initiatives are the main causes of the long inspection process and high paper consumption. The implementation of E-Checksheet as a digital solution resulted in a significant reduction in cycle time, from 50 minutes to 10 minutes, as well as eliminating paper use by up to 100%. In addition, workflows become simpler, data is easier to monitor, and processes become more efficient. This study concludes that the digitization of Checksheet is able to increase operational effectiveness, reduce waste, and support continuous improvement in the manufacturing environment.

The maritime transport sector plays a vital role in international logistics, including the transport of special cargo such as live cattle, which requires specific administrative and operational handling. PT. Bahari Eka Nusantara Belawan Branch, as a ship agency company, is responsible for ensuring the smooth flow of ship services from arrival to departure at the Port of Belawan. This study aims to analyze the flow of agency management for special cattle cargo on the vessel MV Gloucester Express and to identify the coordination efforts carried out with relevant agencies to ensure service efficiency. The method used in this research is descriptive qualitative with data collected through field observations and literature studies. The results show that the agency flow involves three main stages: pre-arrival, arrival, and departure, with a focus on strict animal health documentation and coordination with the Quarantine Office. The study concludes that while the process generally runs well, administrative precision and real-time communication with the authorities are critical factors in preventing delays in unloading live cattle.

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

This study examines the price elasticity of fresh cow’s milk on the demand for raw materials at Anisa Yoghurt Company using a demand theory approach. Milk is the main input in yoghurt production, making price fluctuations potentially influential on production decisions. The objective of this research is to analyze the responsiveness of raw milk demand to price changes and to identify the elasticity characteristics of milk demand in a small-scale food processing business. This study employs a quantitative case study method using primary data collected through weekly observations of milk prices and quantities purchased over a three-month period, from September to November. The analysis applies the midpoint elasticity formula to measure price elasticity of demand. The findings indicate that the demand for raw milk is consistently inelastic across the observed periods, as shown by elasticity values with absolute magnitudes less than one. Both price decreases and increases result in relatively small changes in the quantity demanded, indicating low sensitivity of demand to price fluctuations. These results suggest that raw milk is an essential production input, and purchasing decisions are driven more by production needs than by short-term price changes. The study implies that yoghurt producers should prioritize supply stability and production efficiency rather than adjusting purchase volumes in response to minor price changes. This research contributes empirical evidence on demand elasticity in dairy-based agro-industries, particularly at the small enterprise level.

This community service activity was conducted at PT Danny Karya Sukses, a newly established distribution company specializing in stainless steel kitchen equipment in Batam City, which faced challenges in managing inventory due to the use of manual recording systems and the absence of standardized operational procedures. These conditions led to a high risk of data inaccuracies, stock discrepancies, and inefficiencies in operational coordination. The objective of this program was to design and implement a standardized Inventory Standard Operating Procedure (SOP) integrated with a digital inventory management system using Zoho Inventory. The methods employed included interviews, field observations, documentation studies, and literature reviews to identify operational needs and design appropriate solutions. The implementation process involved SOP development, system configuration, employee training, and operational assistance. The findings indicate significant improvements in inventory accuracy, real-time stock monitoring, work efficiency, and interdepartmental coordination between administration, warehouse, and sales divisions. The adoption of Zoho Inventory reduced manual errors, accelerated stock reporting, and strengthened internal control mechanisms. The implications of this activity demonstrate that the integration of digital inventory systems with clear SOPs can serve as a strong operational foundation for newly established distribution companies, supporting sustainable business growth and enhanced competitiveness.

This internship program was carried out at PT Sunningdale Tech Batam with a focus on assisting and analyzing the material procurement process from both local and international suppliers, which has been affected by various challenges such as resin import quota regulations, slow customs clearance processes, and external disruptions including extreme weather and geopolitical conflicts. Through direct observation, interviews, and the collection of procurement administrative documents, this activity successfully mapped the entire procurement flow and identified key obstacles that cause material delays. The output produced is an official procurement flowchart that was then implemented across three departments, demonstrating improved process effectiveness through reduced lead time for local materials from 7–9 days to 6–8 days and for imported materials from 21–25 days to 18–22 days, along with fewer documentation errors and increased staff understanding of procedural workflows. Overall, this internship activity provides a significant contribution to the company by enhancing procurement efficiency, strengthening cross-departmental coordination, and improving supply chain resilience against external risks.

This study aims to examine and analyze the effect of capital structure and fixed asset turnover on return on assets (ROA) at PT Argo Pantes Tbk during the period 2013–2022. The research employs a quantitative method with a statistical analysis approach, using secondary data obtained from the company’s financial statements. The data analysis techniques include classical assumption tests, namely normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by multiple linear regression analysis. Hypothesis testing is conducted through the coefficient of determination, partial statistical testing (t-test), and simultaneous statistical testing (F-test). The results indicate that capital structure has a significant effect on return on assets. This is evidenced by a t-value of 2.986, which is greater than the t-table value of 2.36462, and a significance level of 0.020, which is lower than 0.05. These findings suggest that an optimal capital structure plays an important role in improving the company’s profitability performance. Therefore, capital structure management should be considered a strategic factor by management in enhancing financial efficiency and overall corporate performance.

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

This study aims to analyze the influence of work environment and job satisfaction on the performance of warehouse employees at PT J&T Express. Work environment and job satisfaction are important factors that are thought to increase productivity and work efficiency. The research method used is quantitative with a survey approach, data collection through questionnaires announced to 100 warehouse employees of PT J&T Express using a purposive sampling technique. The data obtained were analyzed using linear multiple regression to test the partial and simultaneous effects of independent variables on the dependent variable. The results of the study indicate that work environment and job satisfaction have a significant positive effect on the performance of warehouse employees. This finding indicates that improving the quality of the work environment and job satisfaction can be an effective strategy in improving employee performance at PT J&T Express. This study is expected to provide practical contributions to company management in managing human resources to increase company competitiveness.

Mining sequence design is one of the important stages in open pit mining activities that aims to organize the excavation stages so that production activities run effectively, efficiently, and in accordance with the established targets. This research was conducted at PT Putra Perkasa Abadi Site SKS with the aim of designing a mining sequence in January and February 2025. The methods used include analysis of topographic data, geology, pit design, and monthly production targets. The data was processed using mining software to determine the excavation sequence based on elevation, overburden volume, and coal reserves. The design results show that the total planned overburden and coal volume is able to meet the company's production targets by considering slope stability and the efficiency of digging and loading equipment. In addition, the resulting sequence design also takes into account aspects of work safety and field operational conditions, such as mine road access and drainage systems. With a structured design, it is expected that mining activities during this period can run according to schedule, minimize operational obstacles, and support the achievement of production targets and cost efficiency at PT Putra Perkasa Abadi Site SKS.

This study addresses the urgent need for digital transformation at Percetakan Rajawali, a printing company currently reliant on manual order processes, which leads to service delays, recording errors, and lack of transparency. The research aims to design and implement a web-based online ordering information system to facilitate customer orders, accelerate confirmation and order tracking, and improve the efficiency of order data management. Adopting the linear and sequential Waterfall methodology, the study progressed through stages of system analysis, design, coding, testing, and maintenance. The key findings include the successful design of a comprehensive system featuring product catalogs, an online ordering module with real-time cost calculation, integrated payment management, and an admin dashboard for order processing. The system is designed with user-centered and secure principles, expected to significantly enhance operational efficiency, service speed, and customer satisfaction by providing an integrated, transparent, and accessible online ordering platform.

Business ventures are activities carried out by individuals or organizations involving the production, sale, purchase, or exchange of goods and services, with the aim of generating profit. A basic necessities store (commonly known as a “sembako” store in Indonesia) sells daily staple needs, especially the nine essential commodities (sembako), which include items such as rice, sugar, cooking oil, eggs, salt, and other key food ingredients. UD. Putri 2, located in Dusun 1A, Sumber Harapan Village (21261), Tinggi Raja Subdistrict, Asahan Regency, was established in 2018 and has since become an essential part of the local community. This has required UD. Putri 2 to constantly monitor their stock inventory. However, the company still faces inefficiencies in managing sales data processing, which often leads to inventory shortages. When the supply of goods is insufficient to meet customer demand, customers may turn to other stores. If this occurs repeatedly, the store risks losing profit due to the unavailability of goods. Supply Chain Management (SCM) refers to the integrated processes and production activities starting from the acquisition of raw materials from suppliers, the value-adding processes that turn raw materials into finished products, the inventory storage process, and the distribution of finished goods to retailers and consumers. The implementation of SCM can optimize inventory management of staple goods, minimize inventory costs, and improve supply chain efficiency at UD. Putri 2.