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This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net premium income growth, effective operating expense control, and investments in digitalization. Compared to the general insurance industry average in Indonesia, PT Asuransi Jasa Tania Tbk demonstrates a better level of efficiency. These findings highlight the importance of operational efficiency for the profitability and competitiveness of insurance companies, as well as the relevance of technology adoption in enhancing efficiency. Practical and theoretical implications are discussed.

This study aims to improve business process efficiency in the PLN Mobile application through the implementation of Business Process Model and Notation (BPMN). PLN Mobile is a digital innovation by PT PLN (Persero) that allows customers to access services such as bill payment, outage reporting, and service requests. However, various challenges remain, including slow processing times, lack of system integration, and inefficient workflows. The research was conducted at PT PLN (Persero) UP2D S2JB using observation, interviews, and literature review. The results indicate that modeling business processes using BPMN effectively maps workflows, identifies bottlenecks, and offers digital-based solutions. The application of BPMN has been shown to increase transparency, reduce input errors, and accelerate customer service processes. This study recommends ongoing optimization through enhanced analytics features, system security, and regular training for operational staff.

This study aims to evaluate user satisfaction with the Inspekta Application at PT PLN UP2D S2JB using the PIECES Framework approach, which covers six key aspects: Performance, Information, Economy, Control, Efficiency, and Service. Data was collected through questionnaires distributed to 30 respondents who are active users of the application. The analysis results show that all PIECES indicators scored in the "satisfied" category, with the highest score in the efficiency aspect (4.14) and the lowest in the economic aspect (3.80). Although the Inspekta application has generally had a positive impact on operational efficiency and reporting processes, improvements are still needed in data security and technical support. This study offers strategic recommendations to enhance application quality and support the organization’s overall performance.

The automotive industry is a strategic sector that plays a crucial role in national economic growth. Facing rapid digital transformation, automotive companies are increasingly adopting Business Intelligence (BI) systems to facilitate a data-oriented decision-making process. This study aims to explore the implementation of BI in XYZ, one of Indonesia’s largest car manufacturers. Using a descriptive qualitative approach through literature review, the research highlights how BI dashboards enable real-time analysis of vehicle sales trends, regional performance, and product models. The findings indicate that BI significantly enhances strategic planning, marketing accuracy, and operational efficiency. Visual tools such as Tableau provide centralized dashboards that facilitate faster insights, enabling companies to adjust production and distribution strategies based on data patterns. The study concludes that BI is not merely a visualization tool but a vital element of the digital transformation strategy in the automotive sector.

Predictive Maintenance is a maintenance activity that focuses on monitoring equipment conditions in real-time and analyzing data to predict potential failures before they occur, allowing repairs to be made in a timely manner before major damage occurs. One of the methods used in predictive maintenance is "Infrared Thermography” or use of technology thermal imaging technology. In the context of predictive maintenance, thermography can be used to identify problems that are not visible to the naked eye, such as poor electrical connections, excessive heat buildup, or damage to components that cause heat leakage The purpose of this study was to determine the implementation of Predictive Maintenance with Infrared Thermography method on electrical equipment at PT PHM. The method used in this research is the observation method with primary and secondary data collection. The results showed that the implementation of predictive maintenance with the Infrared Thermography method on electrical equipment and systems at PT PHM was effective in helping the company avoid unnecessary costs and improve operational efficiency. Predictive maintenance allows companies to perform maintenance to identify potential damage before it occurs and can take preventive action so as to reduce repair costs, and operational productivity.

Data architecture is a framework that structures and manages data flows in an organization so that they can be used optimally to support data-based decision-making processes. The right design in data architecture ensures that data can be stored, accessed, processed, and analyzed efficiently. The main components in data architecture include data sources, storage systems, data processing, data integration, and analytics. In addition, aspects of security and data quality management also play an important role in maintaining data integrity and confidentiality. In the context of an ever-evolving business, data architecture must be able to adapt to changing organizational needs and existing technologies, as well as provide scalable and flexible solutions. Therefore, good data architecture management is a key factor in achieving operational efficiency and competitive advantage in the digital era.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

The development of artificial intelligence (AI) technology has influenced various aspects of human resource (HR) management, from recruitment, training, to performance evaluation. This article aims to theoretically examine the convergence between AI, human capital, and economic efficiency in the context of contemporary HR management. The method used is a literature study of recent scientific publications related to these topics. The results show that the integration of AI in HR management can improve operational efficiency and decision-making effectiveness, but still requires strengthening human capital capacity to be adaptive to technological changes. This article emphasizes that the success of HR management in the digital era depends on the synergy between smart technology and sustainable human capital development. Therefore, AI-based HR strategies need to be designed with human-centered principles to ensure increased productivity as well as organizational sustainability.   Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah memengaruhi berbagai aspek manajemen sumber daya manusia (SDM), mulai dari rekrutmen, pelatihan, hingga evaluasi kinerja. Artikel ini bertujuan untuk mengkaji secara teoretis konvergensi antara AI, human capital, dan efisiensi ekonomi dalam konteks manajemen SDM kontemporer. Metode yang digunakan adalah studi literatur terhadap publikasi ilmiah terbaru terkait topik-topik tersebut. Hasil kajian menunjukkan bahwa integrasi AI dalam pengelolaan SDM dapat meningkatkan efisiensi operasional dan efektivitas pengambilan keputusan, namun tetap memerlukan penguatan kapasitas human capital agar adaptif terhadap perubahan teknologi. Artikel ini menegaskan bahwa keberhasilan manajemen SDM di era digital sangat bergantung pada sinergi antara teknologi cerdas dan pengembangan human capital yang berkelanjutan. Oleh karena itu, strategi SDM berbasis AI perlu dirancang dengan prinsip human-centered untuk memastikan peningkatan produktivitas sekaligus keberlanjutan organisasi.

The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

This study aims to analyze the accuracy of ICD-9-CM coding in Cathlab procedure claims submitted to BPJS Kesehatan under the INA-CBGs reimbursement system at RSI Aisyiyah Malang. Accurate coding is critical for determining appropriate claim grouping and tariff calculation within Indonesia’s national health insurance scheme. The research employed a mixed-methods approach, combining quantitative analysis of 244 Cathlab claims from 2024 with qualitative insights obtained through document review, interviews, and direct observation. The results showed that 182 claims (74.59%) were accepted as accurate and complete, while 62 claims (25.41%) were returned as pending. Common causes of claim inaccuracy included missing supporting documents (37.10%), incorrect ICD-9-CM codes (27.42%), and nonspecific diagnoses (19.35%). Procedural miscoding, such as omitting dual catheterization codes or stent-related procedure codes, was identified as a frequent issue, significantly impacting claim grouping and reimbursement. The study highlights systemic challenges related to documentation quality, coder competency, and institutional claim verification processes. These challenges result in delays, incorrect payments, and administrative inefficiencies, posing barriers to effective reimbursement. The findings underscore the importance of implementing Clinical Documentation Improvement (CDI) strategies, improving coder training, and transitioning to newer coding systems such as ICD-10 or ICD-11. Upgrading to these systems will support better coding accuracy, enhance claim processing efficiency, and ensure more appropriate reimbursement. Strengthening these components is essential to ensure the integrity of Indonesia’s health financing system, improve operational workflows, and ensure that healthcare providers receive timely and accurate reimbursement for services rendered. This study provides a comprehensive evaluation of the current state of coding practices in Indonesian healthcare institutions and offers actionable recommendations for improving coding accuracy and claims processing.

This paper investigates how Big Data Analytics (BDA) can accelerate the transition to a low-carbon digital economy. We present a systematic literature-based research framework (2015–2025) that synthesizes applications of BDA in energy systems, transportation, industry and supply chains. The methodology combines systematic review and conceptual modelling to identify pathways through which BDA reduces emissions: (1) demand-side optimization, (2) operational efficiency, (3) predictive maintenance and (4) data-driven policy and market instruments. Results highlight concrete case examples smart grids, digital twins, and green supply-chain analytics and quantify benefits reported in recent literature. Key challenges such as data governance, carbon costs of computing, and policy integration are discussed. The paper concludes with policy recommendations and a research agenda to align digitalization with decarbonization goals.

E-Puskesmas is a solution to problems caused by manual systems. It was created to streamline the method of reporting data to the Health Office and digitize the process of providing health services to the community at the Puskesmas. In addition, the online reporting system facilitates the dissemination of information effectively and efficiently. This study aims to determine the impact of using E-Puskesmas in improving the effectiveness of health services at the Pancur Community Health Center in Tanjungpinang City. The research method used is descriptive research with a qualitative approach conducted through observation, interviews, and documentation. The results of the study indicate that the implementation of E-Puskesmas has brought significant improvements in managing patient data, appointment scheduling, and reporting processes to the Health Office. Health workers find the system beneficial for storing accurate data, reducing paperwork, and enabling faster coordination with other health facilities. However, the use of the system is still hampered by unstable or slow internet or Wi-Fi networks, which often delay data input and retrieval during busy operational hours. This issue not only reduces efficiency but also causes frustration among staff who rely on the system for daily activities. The conclusion of this study highlights that the use of E-Puskesmas is effective in supporting digital health services but remains suboptimal due to technical challenges. Improving internet connectivity is critical to ensuring seamless operation and maximizing the benefits of the system. The study recommends that the local government and relevant stakeholders enhance the quality of network infrastructure and provide regular technical support and training for Puskesmas staff. By addressing these challenges, the Pancur Community Health Center can improve the stability of its operations and ensure that the E-Puskesmas application delivers optimal results in supporting high-quality, efficient, and technology-driven health services for the community.

This study aims to analyze the accuracy of ICD-9-CM coding in Cathlab procedure claims submitted to BPJS Kesehatan under the INA-CBGs reimbursement system at RSI Aisyiyah Malang. Accurate coding is critical for determining appropriate claim grouping and tariff calculation within Indonesia’s national health insurance scheme. The research employed a mixed-methods approach, combining quantitative analysis of 244 Cathlab claims from 2024 with qualitative insights obtained through document review, interviews, and direct observation. The results showed that 182 claims (74.59%) were accepted as accurate and complete, while 62 claims (25.41%) were returned as pending. Common causes of claim inaccuracy included missing supporting documents (37.10%), incorrect ICD-9-CM codes (27.42%), and nonspecific diagnoses (19.35%). Procedural miscoding, such as omitting dual catheterization codes or stent-related procedure codes, was identified as a frequent issue, significantly impacting claim grouping and reimbursement. The study highlights systemic challenges related to documentation quality, coder competency, and institutional claim verification processes. These challenges result in delays, incorrect payments, and administrative inefficiencies, posing barriers to effective reimbursement. The findings underscore the importance of implementing Clinical Documentation Improvement (CDI) strategies, improving coder training, and transitioning to newer coding systems such as ICD-10 or ICD-11. Upgrading to these systems will support better coding accuracy, enhance claim processing efficiency, and ensure more appropriate reimbursement. Strengthening these components is essential to ensure the integrity of Indonesia’s health financing system, improve operational workflows, and ensure that healthcare providers receive timely and accurate reimbursement for services rendered. This study provides a comprehensive evaluation of the current state of coding practices in Indonesian healthcare institutions and offers actionable recommendations for improving coding accuracy and claims processing.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

  Medical records are a critical element in health services at the Mazaya Clinic. Field observations revealed that the clinic does not yet have a medical record folder; Patient documents are only stapled sheets without classification or physical protection. This condition poses risks of document damage, data loss, privacy violations, and operational inefficiency, with search times reaching 12 minutes—far from the standards of the Ministry of Health Regulation No. 24/2022. This study aims to design an integrated medical record folder by optimizing three aspects: (1) anatomical structure, (2) physical material, and (3) content completeness.This research used the Borg & Gall Research and Development (R&D) model through four stages: Define, Design, Development, and Dissemination. The prototype was made using 310 gsm art carton laminated with matte finishing. The design was validated by experts and evaluated through field testing at the clinic. The results showed the folder increased document protection (80% moisture resistance), reduced search time by 75% (from 12 to 3 minutes), and improved data accuracy by reducing input errors by 25%. The study concludes that this folder design is a practical solution for supporting clinical accreditation, patient safety, and cost efficiency. Recommendations include technical training for staff, digital system synchronization, and data backup strategies.

The laundry business is rapidly growing in urban society, especially in areas with a high activity rate. One of the main challenges is the manual transaction recording process, which causes inefficiency and potential errors. This research aims to design and develop a web-based cashier system for Laundry Indimo Azza using the Prototype method. The system is designed to support customer data recording, automatic service fee calculation, service and employee management, and structured transaction and financial reporting. The Prototype method was chosen due to its ability to adapt to user needs through design and evaluation iterations. Testing results using white box and black box methods show that the system works according to expectations, increasing operational efficiency and speeding up customer service.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

PT Udara jadi Bersih Bekasi is a company engaged in testing Heating, Ventilation, and Air Conditioning (HVAC) systems. So far, the process of recording test results is still carried out manually using paper media. This process poses a number of obstacles, such as delays in recording, potential input errors, and limitations in accuracy and data storage. This condition also has an impact on delays in the submission of test results information to supervisors, who should need fast and accurate data for decision-making. To answer this problem, a web-based application is needed to design a web-based application that is able to digitize the entire workflow of recording and reporting HVAC test results. With a web-based system, data can be managed centrally, more structured, and easily accessible at any time. This application is also equipped with QR Code technology to speed up access to test results. Supervisors and technicians only need to scan the code for complete information, so they no longer rely on manual searches that are time-consuming and prone to serious errors in technical documentation. The design of this application uses the Waterfall method which consists of the stages of needs analysis, system design, implementation, testing, and maintenance. UML is used as a tool to describe business processes and system activity flows in detail, so that development can be carried out more systematically, efficiently, and in a targeted manner according to applicable software engineering standards. With the implementation of this application, PT Udara jadi Bersih Bekasi is expected to be able to improve operational efficiency, reduce recording errors, and speed up the information distribution process. In the end, this digitalization will support companies in providing services that are more professional, accurate, innovative, reliable, and according to the needs of the modern HVAC industry in the era of global digitalization.

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.