Publication Search

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

The sub-optimal execution of discharge planning often leads to an increase in readmission rates, ultimately resulting in patients bearing the costs of extended hospital stays. Data regarding the implementation of discharge planning in Indonesia reveals that 61% of nurses in Yogyakarta and 54% of nurses in Bandung do not conduct discharge planning Observational data indicated that nurses were not implementing discharge planning in accordance with the established Standard Operating Procedures (SOP) in the ward. The objective of this study is to evaluate the level of optimization in discharge planning practices at General Hospital of Pringsewu. Data collection methods conducted on November 9th 2024, involved interviews, questionnaires, and observations. The findings highlighted a nursing management issue that the sub-optimal implementation of discharge planning in the Surgical Ward at The General Hospital of Pringsewu. The planned intervention is to provide education on the importance of optimal discharge planning. The intervention was carried out on December 20th 2024, through educational sessions that emphasized the significance of discharge planning. Following the educational activity, there was a measurable improvement in the nurses' knowledge regarding discharge planning. Pre-test results ranged from 50% to 70%, while post-test results ranged from 80% to 95%. It is anticipated that the enhancement of nurses' knowledge will lead to the optimization of discharge planning practices in the surgical ward, thereby improving the overall quality of patient care provided by nurses.

President Goodluck Jonathan established the Presidential Committee on Rationalization and Restructuring of Federal Government Parastatals, Commissions, and Agencies in August 2011 in an effort to reduce the growing cost of government. The committee, led by Stephen Orosanye, the former Head of the Civil Service of the Federation, produced a report that included various recommendations, some of which have caused uncertainty and anxiety among government workers. The committee reviewed existing legislation and noted in the report that "Nigeria's average cost of governance is considered to be among the highest in the world." All branches of government must work diligently to reduce operating costs if the cost of governance is to be lowered. The report suggested reducing the 263 agencies to 161, with additional recommendations: 38 agencies should be abolished, 52 merged, and 14 transferred back to departments within relevant ministries. It is estimated that around 30,000 people work in these agencies and parastatals, though the exact figures vary. However, it is still unclear how the National Assembly will accept these proposals, given that most of these institutions were established by legislation. Orosanye’s Report has attracted more criticism than support, based on public opinion reflected in the media. The aim of this research is to investigate the impact of high governance costs on Nigeria's socioeconomic sectors.

This study aims to describe and analyze: Public service performance and what are the inhibiting factors that affect the performance of public services at the Tuban Regency Fire and Rescue Service.  The type of research used is qualitative research. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Public Service Performance of the Tuban Regency Fire and Rescue Service is quite good, this is based on the Realization of the Indicator of Achieving Minimum Service Standards for Basic Service Types in 2023, Rescue and Evacuation Services for Fire Victims reached 96.89%. Based on the elements of the service procedure The performance is good, the media used for the service procedure is clear, displaying a picture of the flow of complaint procedures. Based on the element of service time including completion time, the requirements are good. The completion time for settlements, industrial areas, and public buildings is a maximum of 15 minutes, and for certain forest and fire areas is a maximum of 60 minutes.  Based on the element of Service Transparency is good, there is a bulletin board that provides information about services, requirements, costs, completion times and management mechanisms. Based on the Ease of Service element is good, the location of the Tuban Regency Fire Service counter is easily accessible and strategically located, the service procedure is easy to understand. Based on the element of justice The service is good, providing services to people who need help is not picky, anyone who reports and asks for help will be assisted according to their ability. Based on the element of competence of service officers, officers are equipped with Standard Operating Procedures (SOP). Inhibiting factors include: Lack of public understanding of fire hazards and people's readiness to face and overcome fires is very low. Lack of Facilities and Infrastructure, only has 3 auxiliary posts. The Tuban Regency Fire Department has 6 fire engines, and does not yet have a Power Supply Vehicle. Limited Human Resources where in each sub-district post there are 16 personnel on standby and 1 fire truck, only 15 personnel have participated in a number of trainings. But only 4 of them have certification

The research addresses the role of artificial intelligence technologies in achieving cost reduction, achieving a sustainable competitive advantage, and improving the operational performance of companies, by analyzing how these technologies reduce costs. The research is based on a basic hypothesis that "artificial intelligence technologies contribute positively to reducing costs for economic units by improving the efficiency of using available resources, reducing waste, and improving technical innovations, which enhances the ability of the economic unit to compete and achieve a sustainable competitive advantage." The research recommends investing in artificial intelligence technologies, training employees to use them effectively, developing a clear strategy, adopting analytical models to measure the impact of artificial intelligence on performance and costs on a regular basis, and supporting research related to developing artificial intelligence applications to improve operational efficiency and enhance cooperation between universities and economic units to develop innovative solutions that achieve a sustainable competitive advantage. This research is an addition to the literature concerned with how economic units adopt artificial intelligence technologies and work to reduce their operating costs, and aims to provide a practical framework for economic units seeking to improve their financial performance by adopting the latest artificial intelligence technologies.

Since its first operation in 2010, Bhakti Dharma Husada Regional Public Hospital (RSUD) has experienced an increase in patient demand for health services. Some services now require additional space. Moreover, there is a growing need for executive and VIP services. To address these needs, Bhakti Dharma Husada Regional Public Hospital is planning to enhance its services by constructing a new building. Based on the results of investment analysis obtained Net Present Value (NPV) of Rp. 1,373,606,103,022, Payback Period (PP) for 6.89 years, Internal Rate of Return (IRR) value of 17.39% is greater than the Minimum Attractive Rate of Return (MARR) value of 9.21% (IRR> MARR), Benefit Cost Ration (BCR) of 1.28, then the investment is declared feasible. In addition, based on the results of the sensitivity analysis, the investment feasibility limit is obtained, namely the development of the hospital becomes unfeasible if the service tariff is reduced by 15% or the operating costs are increased by 15% or the interest rate is increased by 13%.

The main focus of this research is to examine data storage efficiency methods, algorithm scheduling, and resource usage optimization techniques. This research uses literature study methods and simulation experiments to analyze system performance. The research results show that storage management methods based on deduplication and data compression have significant efficiency in reducing storage space requirements. The implications of this research include improving cloud system performance and reducing operational costs.

The Suez Canal has played a significant role in assisting and expediting the delivery of heavy goods on cargo ships from Asia to Europe, accommodating 12 percent of total global trade. The Suez Canal is a very important source of foreign currency for Egypt, a country that is still grappling with a variety of long-standing economic problems. Since October 2023, Yemen's Houthi group has been targeting ships in the Red Sea that it claims are connected to Israel in solidarity with Palestinians facing Israeli attacks in the Gaza Strip. This ongoing tension in the Red Sea not only impacts the Suez Canal, but also the maritime transportation market, trade movements, and international supply chains, as taking alternative routes means increasing shipping time and operating costs. Despite its important role as an international shipping lane, The Suez Canal has experienced a decline in status on the global stage due to various geopolitical events and economic crises that have occurred. This study aims to analyze the reciprocal relationship between international market dynamics and the strategic role of the Suez Canal. The chapter begins with an analysis of the impact of the Palestinian-Israeli conflict on international trade flows through the Suez Canal, followed by a discussion of the impact of the global economic crisis and conflict mitigation efforts on maritime security of shipping traffic. Finally, this chapter provides solutions that can be offered from the perspective of maritime security theory and international conflict theory.

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.  

Public transportation has many benefits. However, currently public transportation has not been able to survive in providing its services. Prices and financing are at the heart of the problem of developing public transport. The initial effort to revive public transportation is to find out the ability and willingness of the community to pay for public transportation and compare it to the operational costs incurred by service providers in running their business. The ability to pay is known as Ability to Pay (ATP) and Willingness to Pay (WTP) is explored through analysis of questionnaire data collected using Accidental Simple Random Sampling from the people of Bandar Lampung City aged between 15 and 65 years. The results of the analysis show that the ATP (Rp. 2,824.27/km) and WTP (1,970.92/km) of the people of Bandar Lampung City are still above the applicable tariff (Rp. 300.00/km). Vehicle Operational Costs (BOK) for public transportation cannot yet be covered by fare revenues obtained with an average loading factor (16.45%). For a loading factor of 70%, according to World Bank standards, a tariff of IDR is required Rp 710.23/km to cover vehicle operating costs.

Implementation of Complete Systematic Land Registration (PTSL) in Bunut District is one of the biggest PTSL activity targets at the Pelalawan Regency Land Office for the 2021 fiscal year, namely 7,964 Land Rights Certificates (SHAT), however the realization achieved was only 3,728 Certificates (K1). Because of this, the research is intended to examine how Complete Systematic Land Registration (PTSL) activities are implemented in Bunut District and what factors hinder the Implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District. The theoretical concept used is the Policy Implementation Theory according to the Theory of George C. Edward III. This research uses a qualitative method with descriptive data analysis. Data collection techniques are carried out using interviews, observation and documentation. Data analysis techniques with stages of data collection, data reduction, data display and confirmation of conclusions. The research results show that the implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District is in accordance with Standard Operating Procedures (SOP) based on Minister of ATR/Head of BPN Regulation No. 6 of 2018 concerning PTSL and there are several obstacles in its implementation including: Lack of human resources at the Pelalawan Regency Land Office, lack of enthusiasm regarding the imposition of BPHTB, the existence of plots of land that enter or intersect with PIPPIB areas and forest areas, the imposition of PTSL preparation costs, land owners who are not available or cannot be contacted.

One of the crucial components in human resource management is a fair and appropriate compensation system. This research analyzes the compensation system at UKM XYZ in Bogor Regency using the Overlapping method. Analysis methods include descriptive analysis, job analysis, given system method analysis, and salary mapping analysis with the Overlapping method. The results showed that the initial salary of UKM XYZ was not ideal because the mid-to-mid value comparison was still greater than the spread value. After revamping with the Overlapping method, a new compensation structure was obtained with an increase in operating costs of 6.75%. A competitive and fair compensation system is expected to improve employee motivation, productivity, and performance as well as the competitiveness of UKM XYZ in the industry. This research provides recommendations for UKM XYZ to implement a new compensation system based on the Overlapping method to meet the needs of the company and employees.

This study aims to examine the influence of the board of commissioners, board of directors, and internal audit on the company's competitiveness. Where, the company's competitiveness in question is ROA, CAR and BOPO. This study used purposive sampling with a sample size of 15 banking companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this study indicate that the Board of Commissioners does not affect the company's competitiveness with ROA, BOPO and CAR indicators. The board of directors does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. Internal Audit does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. However, the Board of Commissioners, Board of Directors, and Internal Audit affect the company's competitiveness together with the BOPO indicator. This indicates that the Board of Commissioners, Board of Directors, and Internal Audit can increase the company's competitiveness together by streamlining its operational costs and operating income.

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.  

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

The artisanal shipping industry in Indonesia, particularly in Batam and Tanjungpinang, has experienced significant stagnation and decline due to the aging fleet and fleet extinction. The background of this study is based on the importance of the artisanal shipping industry in supporting the local and national maritime economy, as well as the major challenges facing the sector in maintaining efficient and sustainable operations. The purpose of this research is to analyze the juridical factors that cause the non-development of the people's shipping industry in the area, as well as identify legal measures that can support the development of this industry.  The research method applied combines normative and empirical approaches through case studies in Batam and Tanjungpinang. Data was collected through in-depth interviews with boat owners, fishermen, government officials, and maritime law experts, as well as analysis of relevant documents. The research integrates John Austin's positive law theory, Lawrence M. Friedman's legal system theory, and systems theory to analyze interactions within the maritime legal system. The results show that burdensome regulations, lack of access to financing, declining competitiveness, as well as environmental impacts and socio-economic factors are the main causes of the underdevelopment of the community shipping industry. Strict regulations and high operational costs make it difficult for small boat owners to comply with regulations, while limited access to financing hinders fleet rejuvenation and upgrades. An aging and inefficient fleet lowers the industry's competitiveness, and environmental pollution from old vessels worsens operating conditions. Suggestions include revising regulations to simplify and reduce administrative burdens, providing accessible financing and subsidy schemes, improving port infrastructure, and training and certification programs for ship owners and crew. In addition, international cooperation is also needed to adopt technology and best practices in the shipping industry. The implementation of these recommendations is expected to support the development of the small-scale shipping industry in Batam and Tanjungpinang, improve competitiveness, and make a greater contribution to Indonesia's maritime economy.    

Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.