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Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.

This study aims to analyze the application of the cash sales, cash receipts, payroll, purchase of raw materials, and inventory of trade goods accounting system at STEIGEN Company. The research employs a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate and not in line with generally accepted accounting principles. Based on the study's results, it is recommended that STEIGEN Company makes improvements to the accounting system to optimize operational processes. An in-depth analysis of the cash sales system, cash receipts, payroll, purchase of raw materials, and inventory of trade goods forms the basis for a better understanding of designing, implementing, and maintaining an effective and efficient accounting system in the dynamic business environment.

This research aims to determine the feasibility of the Sabilulungan Cheese Cake business based on Marketing Aspects, Technical and Operational Aspects, Management and Organizational Aspects, and Financial Aspects. The data collection method in this research is field study with descriptive methods. The data collection techniques used were interviews, observation and documentation. This research shows that the Sabilulungan Cheese Cake business development plan is declared feasible to implement in terms of Marketing Aspects, Technical and Operational Aspects, Management and Organizational Aspects, and Financial Aspects.

This research investigates the impact of financial technology in Islamic banking through a qualitative approach. The primary focus is on the paradigm shift in operational processes and challenges faced by Islamic financial institutions in adopting technological innovations. Through the analysis of regulations, financial technology implementation, and stakeholder perceptions, this study identifies significant changes in financing and investment models. Findings indicate positive impacts such as increased operational efficiency, product diversification, and responsiveness to consumer demands. However, challenges in data security and unequal access emerge as primary concerns. This research provides in-depth insights into how financial technology triggers transformation in Islamic banking, with significant implications for regulatory design and future business strategies.

The integration of Artificial Intelligence (AI) chatbots into customer service operations within digital banks has become a transformative trend in the banking sector, particularly in Indonesia. This study examines the effectiveness of AI chatbots in improving both operational efficiency and customer satisfaction in three selected Indonesian digital banks. The research focuses on evaluating the impact of AI chatbots in reducing response times, handling high volumes of customer inquiries, and improving service availability. The study also delves into customer feedback, measuring satisfaction with the ease of use, personalization, and responsiveness of the AI systems. The results demonstrate that AI chatbots significantly enhance customer service efficiency by reducing wait times and automating routine inquiries, which reduces the need for human intervention. Additionally, customers reported high satisfaction with the round-the-clock availability of AI chatbots and the personalized financial advice provided. However, despite these benefits, challenges related to data security, chatbot accuracy, and customer adaptation to automated systems remain prevalent. Data privacy concerns and issues regarding the chatbot's ability to handle complex queries were noted as limiting factors in customer trust and satisfaction. The study highlights the implications of these findings for the future of digital banking in Indonesia, emphasizing the need for improved chatbot integration, stronger data security measures, and enhanced user experience design. The integration of AI in customer service operations holds significant potential for digital banks and the broader financial sector to improve operational efficiency, reduce costs, and meet the evolving expectations of customers.

PT XXX is a garment company on an international scale. Technical staff plays an important role in maintaining operational performance, especially in facing challenges during rapid style changes and potential operational risks. This research aims to identify the causes of low productivity of technical staff performance, design improvement strategies with a focus on productivity improvement, and evaluate the effectiveness of the Failure Mode and Effect Analysis (FMEA) method in improving the technical performance of technical staff. The results of this research show that the FMEA method is effective in identifying potential failures, helps evaluate the level of risk by calculating the Risk Priority Number (RPN) value, and is a reliable tool for designing strategies to improve technical staff performance.

The main objective of this research is to analyze the financial reports managed by the Galang Bersama Kami Foundation (YGBK) as a non-profit institution that focuses on raising funds from donors in the form of Zakat, Infaq, Alms and Waqf (ZISWAF) funds. Which is about where the Foundation's funds come from, and how the Foundation provides the allocation flow. For this purpose, the author used quantitative descriptive research methods, with direct observation techniques to related parties, followed by interviews and special documentation during data collection. After conducting interviews, the author found that the entire set of YGBK funds came from 3 things, namely from ZISWAF funds, CSR funds from agencies/companies, and potential businesses from our Joint Business Institutions. The funds raised will be channeled to the Foundation's program and operational funds, the distribution percentage of which is based on BAZNAS regulation Number 1 article 8 of 2016 specifically for ZISWAF funds. The percentage of CSR distribution depends on the Foundation's agreement with the CSR provider company. Meanwhile, the proceeds from our Joint Business will be distributed in full to the Foundation's operational costs. The percentage of the Foundation's financial reports shows a decrease in income from 2022 to 2023 of 49%. All of this is done to provide transparent and open financial management for the people in order to maintain their sense of trust in the Galang Bersama Kami Foundation.

This study aimed to evaluate the effect of three feeding methods-manual, automatic, and sensor-based-on the growth and feed efficiency of White Snapper (Lates calcarifer). The research was conducted from April to July 2024 in fish farming ponds in North Nias. The research method used was a field experiment with a complete randomized design (CRD) which was analyzed using ANOVA test to compare the significant effects of each feeding method. The results showed that the sensor-based feeding method produced the highest average fish weight growth (3.85 g/day) with the best feed conversion efficiency (FCR) (1.25), significantly superior to the manual and automatic methods (p < 0.05). The sensor-based method proved to be more efficient in meeting fish feed requirements precisely, improving feed efficiency and reducing operational costs. Based on these results, the use of sensor-based technology in the feeding system is recommended as an innovative solution to improve the productivity and sustainability of White Snapper aquaculture.

This research aims to analyze the usage of the BRIMEN application and its impact on the ease of performance of Credit Administration Officers (ADK) at the Pasuruan Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk. The research method used is qualitative method with a participatory approach and descriptive research type. Data were obtained through observation, interviews, and direct documentation in the field. The results show that the BRIMEN application facilitates ADK officers in various tasks such as scanning customer documents, uploading files to the system, and archiving physical files. Although still in the refinement stage, BRIMEN provides time efficiency and flexibility for officers, who previously performed processes manually. In conclusion, BRIMEN has provided benefits in improving the work efficiency of Credit Administration Officers (ADK) at the Pasuruan Branch Office. Although further refinement is needed, this application has the potential to be continuously developed to enhance productivity and operational efficiency.

This qualitative study investigates the challenges faced by new engine officers in maritime settings, focusing on their transition from theoretical learning to practical engine maintenance. Through semi-structured interviews with experts in marine engineering and engine management, the research identifies significant gaps between theoretical knowledge acquired in classrooms and the practical skills required aboard ships. Key findings highlight the need for educational reforms, including increased practical training hours, curriculum adjustments to enhance relevance, and integration of simulation technologies. Participants, comprising professional engine masters, endurance managers, and maritime educators, unanimously advocate for a more hands-on approach to training that prepares cadets to handle complex engine maintenance tasks effectively. Simulation technologies, particularly virtual reality simulations, emerge as crucial tools for bridging the gap between theory and practice. They provide realistic environments for cadets to simulate diverse operational scenarios and develop critical decision-making skills without exposing them to actual risks. The study concludes with recommendations for collaborative efforts between educational institutions and industry stakeholders to implement these reforms, ensuring a competent and prepared workforce capable of meeting the dynamic challenges of modern maritime operations.

The traditional food and beverage industry in Medan, Indonesia, is undergoing significant changes as Industry 5.0 technology becomes more integrated. This research explores the impact of this transformation through data analysis from 143 traditional culinary businesses. The focus is on evaluating the extent to which Industry 5.0 has been adopted, identifying factors that drive or hinder its adoption, and analyzing how this affects business operations and customer experiences. We utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the relationship between business characteristics, workforce readiness, Industry 5.0 adoption, and its implications for operational and customer experiences. We used descriptive statistics to understand demographic and technological profiles, while measurement model evaluation demonstrated the validity and reliability of our survey. Path analysis and bootstrap analysis were employed to confirm relationships, while fit model evaluation, R², and Q² provided insights into overall model robustness. Our findings contribute to academic knowledge, provide guidance for business owners in making strategic decisions, and establish standards for future research on Industry 5.0 adoption in the traditional sector.

The increasing complexity and heterogeneity of data in Smart Information Systems pose significant challenges for effective decision-making. While data fusion techniques have been widely adopted to integrate multiple data sources, traditional fusion approaches often fail to consider contextual information, resulting in limited interpretability and reduced decision relevance. This study proposes a contextual data fusion approach that integrates heterogeneous data sources with contextual attributes, including temporal, spatial, and operational context, to enhance decision accuracy and robustness. The research employs a computational and experimental methodology involving data preprocessing, context encoding, multi-level data fusion, and performance evaluation. Experimental results demonstrate that the proposed approach outperforms single-source analysis and non-contextual data fusion in terms of accuracy, precision, recall, and F1-score, with only a marginal increase in computational cost. The findings confirm that incorporating context into the data fusion process significantly improves the quality and reliability of analytical outcomes. This study contributes to the development of intelligent and data-driven systems by highlighting the critical role of contextual awareness in supporting transparent and effective decision-making in Smart Information Systems.

The increasing complexity of modern software systems and the growing demand for real-time data processing have significantly contributed to higher energy consumption in computing infrastructures. This challenge is particularly evident in systems that rely on continuous monitoring, analytics, and adaptive decision-making. Addressing energy efficiency without compromising system performance has therefore become a critical concern in sustainable software engineering. This study proposes an energy-aware software approach that integrates real-time analytics with adaptive feedback mechanisms to optimize energy consumption while maintaining operational performance. The research adopts a design science oriented methodology, encompassing system design, implementation, and experimental evaluation. The proposed system architecture consists of real-time data acquisition, intelligent analytics, and an adaptive control layer based on the MAPE-K (Monitor, Analyze, Plan, Execute, Knowledge) feedback loop. Experimental evaluations were conducted under dynamic workload scenarios to compare the proposed adaptive system with a baseline non-adaptive system. Key performance indicators included energy consumption, response time, throughput, and adaptation latency. The results demonstrate that the proposed system achieves a substantial reduction in energy consumption while maintaining, and in some cases improving, system performance metrics. The adaptive feedback mechanism enables the system to respond effectively to workload fluctuations, reducing unnecessary energy usage during low-demand periods and ensuring stable performance during peak loads. These findings provide empirical evidence that real-time analytics and adaptive control can effectively support energy-efficient and sustainable software systems. This research contributes to the field of energy-aware software engineering by demonstrating that intelligent real-time adaptation is a viable strategy for achieving sustainability objectives in dynamic and performance-critical environments.

In the agricultural sector, the automatic identification of chili pepper varieties is crucial for improving production efficiency and quality. This study developed a chili pepper variety detection system based on characteristics using the Principal Component Analysis (PCA) method. The PCA method was used to reduce the dimensionality of chili pepper image data, thereby facilitating the classification process while retaining the key features necessary for chili pepper variety identification. The recognition system for chili pepper identification involves inputting chili pepper image data into a computer. The computer then interprets and identifies the chili pepper variety, and the test data utilizes a dataset of chili pepper images from various varieties. The research results indicate that the proposed system achieves a high level of accuracy in detecting and classifying chili pepper varieties. Consequently, this system can assist farmers and agricultural industry stakeholders in the chili pepper sorting and selection process, thereby improving operational efficiency and the quality of the harvest.

The use of information technology, especially e-commerce, has brought about fundamental changes in the way business is conducted. This article presents a literature review of how business development can be achieved through implementing e-commerce strategies. E-commerce not only provides greater access to consumers but also opens up new opportunities for business actors to increase operational efficiency, optimize supply chains, and expand market share. The discussion began by detailing recent developments in e-commerce technology and their impact on business transformation. Next, the focus is placed on business development strategies that can be implemented by business people to optimize the benefits of e-commerce. This research highlights the importance of adaptation and innovation as key elements in facing changing market dynamics. By understanding the potential of e-commerce and implementing the right strategies, businesses can gain a significant competitive advantage and achieve long-term success.

Hospital service quality management is a crucial aspect of the healthcare service system, aimed at ensuring that every patient receives safe, effective, and high-quality care. In the era of global competition and rising patient expectations, hospitals are required not only to provide adequate healthcare services but also to continuously and sustainably improve the quality of their services. Good quality management assists hospitals in identifying, measuring, and improving areas that require enhancement, as well as ensuring compliance with service standards set by accreditation bodies and regulators. With effective quality management, hospitals can reduce medical risks, enhance patient satisfaction, and ultimately strengthen the institution's reputation. This approach also plays a vital role in optimizing resource utilization and improving operational efficiency, which ultimately contributes

JNE is the largest logistics company in Indonesia, this company is a freight forwarding company both domestically and abroad. In its business process JNE has an Outbound unit which is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the effect of Standard Operating Procedures (SOP), supervision, and Information Technology on Employee Performance in the operational management of the JNE Main Branch Medan Outbound unit. This research uses Descriptive Qualitative method in identifying problems. The results in this study state that SOP has a significant effect on Employee Performance because it is an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of employee work.

Global supply chain dynamics have been profoundly impacted by the implementation of International Financial Reporting Standards (IFRS), which have improved openness, decreased information asymmetry, and fostered strong governance and accountability frameworks. This qualitative assessment of the literature seeks to combine contemporary empirical research with theoretical viewpoints to investigate the complex effects of IFRS on supply chain management. This study employs a qualitative methodology, evaluating academic articles, case studies, and theoretical papers. It has been discovered that the implementation of IFRS enhances the quality of financial reporting, hence promoting improved decision-making, supplier selection, and risk management. Standardizing finance procedures encourages cooperation and confidence among supply chain participants, which improves operational resilience and efficiencies. The analysis comes to the conclusion that the implementation of IFRS has a significant beneficial effect on supply chain management worldwide, fostering resilience and efficiency through enhanced financial procedures.

This study explores an artificial intelligence (AI)-based predictive maintenance system for industrial machinery in Indonesian manufacturing. By utilizing machine learning algorithms, the system can analyze real-time machine data to predict equipment failures and recommend timely maintenance actions. The implementation of predictive maintenance has shown to reduce machine downtime by 20% and improve operational efficiency in manufacturing plants in Jakarta and Surabaya. This paper discusses the technical design of the predictive maintenance system, its economic impact on production costs, and implications for Indonesia's industrial sector.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.