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This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

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.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Shariah-compliant investments follow Islamic principles, such as the prohibition of riba, gharar, and maysir, which emphasize fairness and transparency. In the digital era, apps like Ajaib utilize technology to improve efficiency and ensure sharia compliance. This research analyzes the efficiency and sharia compliance of the Ajaib app using a literature study, as well as secondary data from journals, sharia regulations, and official Ajaib documents. The analysis was conducted using a content analysis approach to evaluate the suitability of application features with sharia principles. The results showed that Ajaib has excellent features, such as education, magic bag, stop loss, take profit, and advance charting, which support efficient investment. The stock screener and speed order book features assist users in making quick decisions, while DSN-MUI-certified Islamic mutual funds ensure halal investments. The fast and transparent transaction process makes Ajaib easy to use and compliant with sharia principles. However, the analysis also found some shortcomings, such as a limited selection of Islamic mutual funds, less varied payment methods, and the absence of personalized consultation services. Compared to other apps, Ajaib needs to improve these shortcomings to be more competitive. This study concludes that operational efficiency and sharia compliance are critical to the sustainability of sharia investment in Indonesia. Further research is recommended to examine the user experience directly and compare Ajaib's performance with other platforms.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This study aims to evaluate the service quality of PT TJ Bros using the SERVQUAL method, which includes five dimensions: tangibility, reliability, responsiveness, assurance, and empathy. Data were collected through a Likert-scale questionnaire from 50 active customers selected using purposive sampling. The analysis measured the gap between customer expectations and their perceptions of the company's services.The findings indicate that all service dimensions exhibit negative gaps, meaning the service quality does not fully meet customer expectations. The responsiveness dimension shows the largest gap (-0.80), reflecting delays in responding to customer complaints or requests. The tangibility dimension also demonstrates a gap (-0.40), indicating a need for improvements in physical facilities, such as cleanliness, waiting area comfort, and employee appearance. In the empathy dimension, customers feel a lack of personalized attention, with a gap of -0.60.To enhance customer satisfaction, the company is recommended to improve its customer response system using technology-based complaint management, upgrade physical facilities, and train employees in communication and personalized service. Adjustments to employee uniforms and training to maintain service consistency are also suggested.In conclusion, comprehensive improvements in operational systems, facilities, and employee skills are necessary to enhance service quality. By meeting or exceeding customer expectations, PT TJ Bros can boost customer loyalty and strengthen its competitive position in the market.

Disruption of Islamic financial institutions in technology has become a necessity due to developments in technology and information. This development is expected to make it easier for sharia financial institutions to provide operational services. Collaboration with financial technology (fintech) is a good thing in its development. Fintech, which was originally a rival, has changed its paradigm to become a partner. This is a phenomenon why the revolution in technology and fintech collaboration is very important, so that Islamic financial institutions are aware of these developments. And in tandem with facilitating institutions to socialize and regulate technology and fintech.

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.

Effective agricultural waste management has a huge potential to increase community productivity and income. Agricultural waste, often considered a problem, can be processed into valuable resources such as organic fertilizer, biogas, and animal feed. By utilizing organic fertilizer from agricultural waste, soil fertility can be enhanced and dependence on chemical fertilizers can be reduced, thus contributing to increased crop yields. Biogas produced from the fermentation process of waste can be used as an alternative energy source, which in turn can reduce operational costs and increase income. Moreover, animal feed derived from agricultural waste can improve the quality and quantity of livestock production, which also contributes to changes in the income of livestock farmers. Additionally, good agricultural waste management can reduce environmental pollution and improve public health. Therefore, it is important to raise awareness and knowledge among the community about sustainable agricultural waste management practices. This needs to be complemented by adequate infrastructure and training so that waste can be processed into resources that benefit everyone.    

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.

Coal mining activities involve three main activities, namely loading, hauling, and dumping. This research focuses on the technical study of overburden (OB) dumping highdump activities In Pit Dump area with the aim of planning, implementing and evaluating technical, operational, economic, and HSE aspects. This research method includes field observations, stage plan making, and high dumping over water. Actual conditions show a difference in critical dumping height over water with geotechnical recommendations to minimize landslide risk and potential hazards. The study involved the collaboration of Mine Engineer, Geotech Engineer, Safety, and Production, and the use of equipment such as Komatsu HD 785 and Komatsu Dozer D155 & D85. The results showed that these changes could be carried out productively and safely, supporting coal production targets and adding economic value to the government and Mining Business License holders.

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

Operational management is an important part of problem solving factors in manufacturing companies because they have to face changing environmental conditions. Marketing Strategy is a strategy designed to promote goods or services with the aim of generating profits. Especially in some contexts, consumers tend to focus more on brands than products when making purchases, choosing certain brands because they have a positive image. Qualitative research methods place more emphasis on observing phenomena that occur and more on examining the substance of the meaning of these phenomena. Descriptive qualitative research means that the researcher must describe an object, phenomenon, or social setting which will be outlined in narrative writing. Benefits and Objectives of Company Operational Management 1. Efficiency (increasing efficiency) 2. Productivity (increasing efficiency) 3. Economy (reducing costs) 4. Quality (improving quality) 5. Reduced processing time (reducing production process time) Suggestions for this research are that several objects can be added to determine product quality improvements.

This paper presents the design and implementation of an automatic Virgin Coconut Oil (VCO) making device using an Arduino Uno microcontroller. Virgin Coconut Oil has gained popularity due to its health benefits and versatile uses in various industries. The traditional process of making VCO involves manual effort and precise timing, which can be tedious and inconsistent. The proposed automated system aims to streamline the VCO production process by integrating sensors, actuators, and a microcontroller to achieve precise control and monitoring of the process variables. The Arduino Uno microcontroller serves as the central unit for data acquisition, processing, and control, facilitating automation through programmed logic. Key components of the automated VCO maker include temperature sensors for monitoring heating stages, a motor for stirring, and relays for controlling heating elements. The system utilizes feedback loops to maintain optimal conditions during each phase of VCO production, ensuring reproducibility and quality. The design also emphasizes user-friendly operation, with an interface that provides real-time feedback on process parameters and allows manual intervention if necessary. Safety features are incorporated to prevent overheating and ensure operational reliability. Overall, the developed automatic VCO maker offers a practical solution to enhance the efficiency and consistency of VCO production, catering to both small-scale producers and commercial enterprises in the food and cosmetic industries

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.

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.

This research aims to describe how the effectiveness of differentiated learning strategies through giving structured assignments on class VII students' algebraic operations material in terms of: (1) student learning achievement, (2) student learning motivation, and (3) student learning achievement and student learning motivation simultaneously. This research is a quasi-experimental research with a pretest and posttest non-equivalent group design. This research is quantitative research with experimental methods, This type of research is a quasi-experiment, a pretest-posttest nonequivalent control group design. The subjects in this research were 66 students, divided into two classes, namely 33 experimental class students and 33 control class students. The data collection technique for student learning achievement uses a multiple choice test with 20 questions and an essay with 2 questions, while for data on student learning motivation uses a questionnaire in the form of a questionnaire with 25 questions. Data analysis used two sample t-test analysis using statistical formulas and the SPSS 27 for Windows program. The results showed that the differentiated learning strategy through structured assignments on the material of the operation of algebraic forms of seventh grade students was 1) ineffective in terms of student learning achievement, 2) effective in terms of student learning motivation, and 3) effective in terms of student learning achievement and student learning motivation simultaneously.

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%. 

Digital business transformation has become one of the main necessities for Micro, Small, and Medium Enterprises (MSMEs) to compete in the modern era. This research discusses implementing digital marketing strategies through an entrepreneurship mentoring program for Mooi Gift MSMEs, which focuses on hampers and gift products in Malang. The methods used include individual approaches, training, and rebranding, to improve operational efficiency, digitalizing bookkeeping, and optimizing digital marketing. The mentoring results include the creation of e-commerce accounts, social media rebranding, digital financial management training, and website development to expand market reach. The findings indicate that digital marketing strategies can enhance SMEs' visibility and competitiveness while positively impacting product sales and branding. This study recommends continuously monitoring and developing digital marketing strategies so MSMEs can constantly adapt to market dynamics.

 Ships with efficient port time reflect success in various aspects such as port operations, including time management, coordination between related parties, readiness of facilities and equipment, and workforce reliability. These efficiencies not only benefit port operators and shipping companies, but also contribute to smooth logistics supply chains, lower costs and increase economic competitiveness. Researchers determine 2 (two) types of data, namely secondary data and primary data, which will be processed through interviews and literature. By knowing each of the port time components above, we can understand the key to increasing operational efficiency, reducing costs, and ensuring smooth port and ship operations. Process optimization at each stage of port time implemented can help ports and shipping companies achieve competitive advantage and increase customer satisfaction   Keywords: , , ,