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This research aims to analyze the influence of operational management quality on company performance. Quality operational management is considered a key factor in creating efficiency, effectiveness and competitiveness. The research results show that there is a significant positive relationship between the quality of operational management and company performance. Aspects such as good planning, process control and continuous improvement contribute greatly to achieving company goals. Additionally, companies that implement good operational management practices demonstrate higher levels of customer satisfaction and reduced operational costs. These findings emphasize the importance of investing in the quality of operational management to improve company performance and competitiveness in an increasingly competitive market. Recommendations for companies include training operational managers, implementing information technology, and emphasizing a culture of continuous improvement.

The reliability of sterilization equipment, such as autoclaves, is essential to ensure patient safety, infection control, and operational continuity in healthcare facilities. Damage or malfunction of autoclaves may disrupt sterilization processes and pose significant risks to medical services. This study aims to develop an expert system for autoclave damage detection using the fuzzy logic method to support faster and more accurate diagnostic decision-making. The proposed system applies fuzzy inference to evaluate the level of damage based on input symptoms provided by users. By handling uncertainty and varying symptom intensities, the fuzzy logic approach enables proportional assessment rather than rigid rule-based classification. The system was designed through knowledge acquisition from technical experts and implemented using fuzzy membership functions and inference rules to determine damage severity levels. Experimental testing was conducted to evaluate system performance and diagnostic accuracy. The results indicate that the expert system successfully generated diagnosis outputs for all tested scenarios, achieving functional diagnostic accuracy within the defined test cases. The system was also able to calculate a quantified damage severity value of 11.6235981% based on the given symptoms, demonstrating its capability to assess damage levels numerically and objectively. Furthermore, the developed system significantly reduces the time required for damage detection compared to manual diagnostic procedures. Automating the evaluation process, it assists electromedical technicians in identifying faults more efficiently and taking preventive or corrective actions promptly. Overall, the implementation of a fuzzy logic-based expert system provides an effective, accurate, and practical solution for improving autoclave maintenance management and supporting healthcare service reliability.

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

This study presents the development and evaluation of an automatic passenger counting system for public buses using the YOLOv8 algorithm based on Convolutional Neural Networks (CNN). Accurate passenger counting plays a crucial role in optimizing public transportation operations, as it enables effective capacity management, reduces operational costs, and improves overall passenger comfort. Conventional manual counting methods are often inefficient, time-consuming, and prone to human error, particularly in high-density urban transportation environments. Therefore, an automated and intelligent solution is required to support real-time monitoring and operational decision-making. The proposed system employs deep learning-based object detection to identify and count passengers from video streams captured by cameras installed inside buses. Two camera positions, namely front and rear views, were evaluated to assess system performance under different visual conditions. The experimental results show that the system achieves high detection accuracy in the front camera view, with a confidence score of 0.82, indicating reliable performance in scenarios with minimal object occlusion. In contrast, the rear camera view demonstrates slightly lower accuracy, with a confidence score of 0.76, mainly due to increased object overlap and variations in lighting conditions. These findings emphasize the importance of appropriate camera placement and environmental consideration in improving detection reliability. In addition, the implementation of the proposed system enables real-time monitoring of passenger flow, which supports dynamic scheduling, demand-based route planning, and efficient fleet management. Accurate passenger data allows transportation operators to optimize service allocation, reduce congestion, and enhance overall service quality. Overall, this study contributes to the development of intelligent transportation systems by demonstrating the practical applicability of deep learning-based passenger counting solutions. The proposed approach offers strong potential for real-world deployment in smart city environments, supporting the creation of more sustainable, efficient, and passenger-oriented public transportation services.

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

Radiology services are a crucial component of the healthcare system that requires efficiency in its processes. Resource limitations and increasing demand for services underscore the importance of improving efficiency. To enhance service quality and operational efficiency, the implementation of an integrated information system has become a key focus for hospital management. Improving service quality and operational efficiency through the application of an integrated information system is also dependent on the reliability and performance of the system itself. This study aims to examine the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department of RSUD Kota Bogor. The research uses a quantitative approach with two independent variables: the implementation of the integrated information system and the reliability and quality of the integrated information system. The dependent variable is the quality of radiology services, and the intervening variable is radiology service efficiency. Data collection methods include observations, questionnaires, and documentation studies. The sample consists of 30 employees working in the radiology department of RSUD Kota Bogor and 30 patients receiving services in the radiology department. Data processing and presentation were conducted using path analysis with Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results of the data analysis indicate that: (1) The implementation of the integrated information system does not have a significant relationship with radiology service efficiency; However, the reliability and performance of the system do have a strong relationship with radiology service efficiency. (2) The implementation and performance of the integrated information system do not have a significant relationship with service quality in the radiology department. (3) Radiology service efficiency has a significant relationship with service quality in the radiology department. (4) Radiology service efficiency, as a mediator, is not strong enough to enhance the relationship between the implementation and performance of the integrated information system and service quality in the radiology department. This study is expected to provide a comprehensive overview of the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department. The findings may serve as input for the management of RSUD Kota Bogor in optimizing the use of an integrated information system to improve radiology service efficiency, which is expected to impact the quality of services in the radiology department.

Optimizing the performance of Linux-based operating systems for IoT applications in the trading sector is an important strategy in improving operational efficiency and competitiveness. This study explores Linux optimization techniques that can be applied to IoT systems to improve the speed, stability, and security of applications in the trading environment. This research method is carried out using descriptive qualitative through interviews, literature studies and observations. This study focuses on resource management and the implementation of advanced security features. Case studies on several real implementations show that by applying optimization techniques, such as process priority settings and routine updates, system performance can be significantly improved. The results of the study show that proper optimization can reduce system latency, increase data output, and strengthen security, which ultimately supports the success of IoT applications in the trading sector.    

The Utilization of GPS and GSM technology in operational vehicle monitoring offers convenience and efficiency in management. This research designs a GPS-based vehicle monitoring system that is integrated with vehicle maintenance management to assist companies in making decisions related to fuel efficiency, predictive maintenance scheduling, and safety aspects. By monitoring vehicle position and condition in real-time, companies can optimize travel routes, reduce travel time and reduce operational costs. The system also includes tire pressure and fuel percentage monitoring, which serve as important indicators in an accurate and sustainable vehicle maintenance strategy. This research uses quantitative methods to analyze various aspects in designing a GPS-based monitoring system that is integrated with operational vehicle maintenance management. With the resulting data, managers are able to identify trends that support predictive maintenance as well as preventive steps to reduce the risk of sudden damage. The research results show that the integration of GPS and GSM provides significant benefits in improving performance and reliability for vehicles, especially in the distribution and logistics sectors. The implementation of this system is expected to support the company in maintaining optimal vehicle performance and contribute to operational sustainability.

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.  

The aim of this research is to identify strategies that can be implemented to improve the quality of health services through QMS ISO 9001:2015 and their impact on patient satisfaction and operational efficiency. This research uses a qualitative approach with a case study method in several hospitals that have implemented ISO 9001:2015. Data was collected through interviews with management, staff and patients, as well as analysis of documents related to the implementation of SMM. The results of this research show the implementation of Quality Management Principles: Hospitals that implement ISO 9001:2015 principles, such as customer focus and a risk-based approach, experience an increase in patient satisfaction and a reduction in complaints. Staff Involvement Staff involvement in the quality management process through training and feedback sessions has been proven to increase their motivation and commitment to quality standards. Performance Measurement: The use of clear performance indicators allows hospitals to identify strengths and weaknesses in their services, thereby facilitating continuous improvement. Patient Feedback : Hospitals that routinely collect and analyze patient feedback can identify areas for improvement, which has a positive impact on the overall patient experience.  Continuous Improvement: By implementing the PDCA (Plan-Do-Check-Act) cycle, hospitals can ensure that their processes and procedures are always updated and relevant.

This research aims to determine the management of School Operational Assistance (BOS) funds at GMIT 07 OEBUFU Elementary School based on the POAC Planning, Organizing, Implementing and Accountability management system. This research uses a qualitative descriptive research type using the Nvivo tool. The data sources used are primary data sources and secondary data sources with data collection techniques based on the results of interviews, observation, documentation and triangulation. The data analysis techniques used are data reduction, data presentation and drawing conclusions using the N-vivo 12 Plus software tool. The research results show that the performance of managing School Operational Assistance (BOS) funds at GMIT 07 Oebufu Elementary School is based on the Planning, Organizing, Implementing and Accountability (POAC) management system. The performance of managing school operational funds has been running quite well, however, in the process of managing boss funds, there are problems at the implementation stage where the school experiences delays in disbursement due to delays in reporting, this occurs due to changes in boss fund management rules, and system changes. reporting.

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.