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This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

This research examines the Android operating system in the context of Augmented Reality (AR) and Virtual Reality (VR) applications with a focus on the Moblo (AR) and Relax (VR) applications. Android, as the primary operating system in mobile devices, offers a powerful and flexible platform for AR and VR application development. Moblo is an AR application that allows users to design and visualize furniture in a real space, while Relax is a VR application that provides meditation and relaxation experiences in a virtual environment. This research aims to understand how the Android operating system supports the development and operationalization of AR and VR applications, as well as evaluating the performance and user experience of these two applications. The results show that Android provides significant support for AR and VR application development, with Moblo and Relax showing good performance and providing a satisfactory user experience. However, further optimization is needed to ensure consistent performance across Android devices.

This community service activity aims to develop a web app for the management of sacrificial animal operations, covering the entire process from ordering to meat distribution. The development methodology integrates Agile, DevOps, and Design Thinking. The study focuses on Masjid Baiturrahman located at Jl. Legoso Raya No. 31B, RT 06 RW 07, Pisangan Village, Ciputat Timur District, South Tangerang City. Agile methodology ensures iterative and adaptive development based on user feedback. DevOps automates integration and ensures continuous delivery, facilitating rapid and reliable deployment. Design Thinking guides user-centered solution design through stages of empathize, define, ideate, prototype, and test. This activity resulted in a web-based application that can be used by the management of DKM Masjid Baiturrahman for managing sacrificial animal data. This web-based application is capable of enhancing efficiency, accuracy, and transparency in all stages of the ordering, slaughtering, and meat distribution processes. Moreover, it assists DKM in digitally managing sacrificial animal data, ultimately improving operational performance and congregational trust in the sacrificial process.

In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.

An audit needs to be carried out so that an information system is able to meet IT Governance requirements. PT. Jaya Karya is a company operating in the field of goods delivery services that has used information systems to support its business processes for the last 4 years. It is time now to carry out an audit of the goods delivery information system  This is so that we can find out whether the information system implemented is in accordance with the vision, mission and goals of the organization as well as testing the performance of the information system. In this research, an analysis of the goods delivery information system at PT. Jasa Karya Palembang branch uses the COBIT 5.0 framework with sub domain MEA01 (Monitor, Evaluate, and Assess Performance and Conformance) with process capability level calculations and also analysis of Strength, Weakness, Opportunity and Threats (SWOT), Internal Factor Analysis Summary (IFAS) , as well as External Factor Analysis Summary (EFAS)). Data was obtained through observation techniques, interviews, literature study. Respondents for the data consisted of Branch Heads, Operations Managers and Operational Staff.

Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.

Murabaha financing is one of the Islamic financing products that is popular among MSMEs. This product is in accordance with Islamic sharia principles which prohibit usury and encourage fair buying and selling transactions. This study aims to analyze the implementation of sharia principles in murabahah financing products of Islamic banks on the financial performance of MSMEs. A literature review was conducted to understand the concepts of sharia principles, murabaha financing, and MSMEs financial performance. Data were collected from various sources, journals, including books, and other reliable sources. The study results show that the implementation of sharia principles in murabaha financing products of Islamic banks has a positive influence on the financial performance of MSMEs. This positive influence can be seen from the increase in profitability and operational efficiency of MSMEs. In addition, murabaha financing can also help MSMEs to increase access to capital and develop their business.

. CV. Aneka Kaca is a company engaged in the supply of the best glass materials, because CV. Aneka Kaca is a direct distributor from Japan. In a company like CV. Aneka Kaca, employees are one of the important assets in helping to improve and stabilize the company. Employees are people who work in a company or agency to carry out an operational task and expect remuneration in the form of a commission or salary. Usually employees will also get bonuses from the company. Bonuses that will be received by employees are one of the ways companies use to increase the motivation of their employees' performance. But giving bonuses to CV. Aneka Kaca still uses the conventional method, so it can take a long time if only managers do the math. The determination of bonuses can sometimes be missed due to one or two problems that can have an impact on awarding bonuses. The Naive Bayes algorithm is a simple probabilistic classifier that computes a probabilistic set by summing the frequencies and value combinations from a given dataset.  

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

This study aims to investigate the identification, assessment, and control of operational risks in the travel industry, with a focus on PT Yuk Kita Tour. Direct observation and interview methods are used to identify the risks faced by the company. Risk assessment is conducted by considering the likelihood of occurrence and its impact on the company's operations, followed by appropriate mitigation strategies. The analysis results show that risks such as online booking system disruptions, lack of staff training, currency exchange rate fluctuations, regulatory changes, natural disasters, disease outbreaks, transportation delays, and terrorism threats affect operational efficiency and customer satisfaction.To control these risks, PT Yuk Kita Tour implements a comprehensive mitigation strategy, including improved cybersecurity systems, staff training programs, currency hedging strategies, active regulatory monitoring, travel insurance, strict health policies, cooperation with transportation operators, and clear security information to customers. The implementation of these risk control strategies has had a positive impact on the company's performance, with year-on-year increases in revenue and customer satisfaction. This study provides insights into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control is possible. This study provides insight into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control can improve operational efficiency and customer satisfaction. The practical implication of this study is the importance of continuously monitoring existing risks, adapting control strategies, and involving stakeholders in risk management to ensure sustainable business continuity and superior customer service in a dynamic business environment.

MSMEs (Micro, Small, and Medium Enterprises) are one of the important economic pillars in driving local economic growth in various cities in Indonesia. However, MSMEs often face significant challenges, especially related to financial and labor risk management. This study aims to analyze financial and labor risk management at Mbak Yummi Chicken Noodle MSMEs in Medan City. In this study, a descriptive qualitative approach with interviews was used to collect data from business owners and employees. The analysis was conducted with a focus on financial risk management strategies, such as product and service diversification, creative promotion, cash flow management, and access to capital, and labor risk management strategies, including employee cost management, employee development and retention, and effective performance management. The results show that Mbak Yummi Chicken Noodle MSMEs have implemented various strategies to effectively manage financial and labor risks. Product and service diversification, creative promotions, and utilization of online delivery and ordering services help reduce financial risks and maintain revenue stability. Meanwhile, efficient management of employee costs, employee development, and effective performance management help manage labor risks, improve productivity, and maintain service quality. This research shows that effective financial and labor risk management plays an important role in the operational success of Mbak Yummi Chicken Noodle MSMEs.

This research explores the management of management information systems at Jomelo Cosmetic Shop on Bukit Kaminting Induk Street, Palangka Raya City using qualitative methods and a holistic approach. Data were collected through observation, interviews, and documentation. The study discovered that the deployment of a management information system has a significant impact on the efficacy of the organization's data source system, with 100% of respondents stating that SIM helps improve operational efficiency and decision-making. In the study, one hundred percent of respondents stated that SIM improves operational efficiency and decision-making processes, which shows how important the implementation of a management information system  is to improve the performance of enterprise data source systems. The study recommends several measures to improve the effectiveness and efficiency of  management information system, such as increasing staff training on the use of SIM (80% of respondents agreed), monitoring and evaluating SIM performance regularly (75% of respondents agreed) and optimizing the use of information technology to support SIM (65% of respondents agreed). This study also recommends several steps to improve product information for customers, such as providing more complete product information on the store website (90% of respondents agreed), utilizing social media to promote products (85% of respondents agreed), and training store staff to provide proper product information (70% of respondents agreed The findings of this study indicate that Jomelo Cosmetic Shop can improve its competitiveness and quality of service to customers by implementing best practices in information systems management. This is expected to improve operational efficiency and better delivery of product information to customers.

This research is a literature study on the relationship between business mathematics and economic mathematics, both in terms of concepts and applications. With an in-depth understanding of business mathematics, it is hoped that readers can appreciate the importance of applying mathematics in business decision-making and apply a data-driven scientific approach in their endeavors. Business mathematics is a very important science in modern management, helping companies to make better decisions, improve operational performance, and achieve goals in a fast-changing business environment

This service aims to explore the application of information technology in the management of Savings and Loan Cooperatives (KSP) to improve operational efficiency and quality of service to cooperative members. The problems faced by cooperatives include the lack of utilization of information technology, lack of operational efficiency, and limited services to members. To overcome these problems, this service uses a qualitative analysis approach through surveys, interviews, and observations. The purpose of this service is to provide practical guidance for KSP in adopting and implementing information technology, as well as contributing new knowledge in the literature on the application of information technology in KSP. The contributions of this service include providing concrete solutions to the problems faced by KSP, as well as increasing the theoretical understanding of the role of information technology in improving the performance of KSP. The results of the service show that the application of information technology has successfully improved the operational efficiency of KSP and the accessibility of services to members. The implications include the potential to improve the economic welfare of cooperative members and its relevance as a guide for policy makers in designing regulations that support the development of cooperatives. Thus, this service offers practical solutions and important knowledge contributions in improving the performance and relevance of KSPs in the digital era.

Mitra Kreasindo Abadimas is a private company engaged in the sale and purchase of spare parts and machine repair services that has been operating since 2017. In its operational activities, the company experiences problems and problems that have not been resolved, namely disruption of employee performance due to lack of time to meet needs. The employee and the company are only asked to work continuously. Problems that allegedly cause poor employee performance in company operations are employee loyalty and low employee productivity. Simultaneous hypothesis test results show that simultaneously, loyalty and work productivity have a positive and significant effect on employee performance at PT. Kreasindo Abadimas Partners. The result of partial hypothesis test shows that partially, each variable of loyalty and work productivity has a positive and significant effect on employee performance at PT. Kreasindo Abadimas Partners.

Background: The rapid advancement of Industry 4.0 has accelerated the integration of digital technologies such as the Industrial Internet of Things (IIoT), edge computing, and Digital Twin systems in smart manufacturing environments. However, many existing implementations remain fragmented and heavily dependent on centralized cloud infrastructures, resulting in latency constraints, limited scalability, and suboptimal real-time decision making. Objective: This study aims to develop and validate an integrated edge based Digital Twin optimization framework that combines IIoT sensing, hybrid edge cloud architecture, and reinforcement learning based adaptive control. Methods: The research adopts a multi phase design consisting of framework development, simulation based validation, and industrial pilot implementation. The proposed system integrates real time data acquisition, localized edge processing, Digital Twin synchronization, and intelligent optimization mechanisms to enhance operational efficiency. Results: The findings demonstrate significant performance improvements compared to conventional cloud based systems, including substantial latency reduction, increased production throughput, reduced downtime, and improved energy efficiency. Scalability and robustness testing further confirm that distributed edge intelligence enhances system resilience under increased workloads and network disruptions. These results indicate that integrating edge computing with Digital Twin modeling and reinforcement learning provides a scalable, responsive, and energy efficient solution for next-generation smart factories.

Planning a business can be used as a basis for making decisions that will be taken for the future. With this planning, MSMEs can identify various risks that will arise so that their business can improve its operational performance. The aim of this service is to determine sales and income projections for MSMEs in Batulaya Village. The results of the service concluded that if there is a plan, the company can ensure the continuity of the company for the long term. Apart from good planning, a company also needs to prepare a budget, so that the activities the company will carry out can be planned properly. The company budget plays a very important role in planning all company activities for a certain period of time in the future. A sales budget can provide an overview of estimates or predictions about the number of products or services that will be sold in a certain time period in the future.

This study aims to conduct a semantic literature review related to the influence of financial factors such as Non-Performing Loans (NPL), bank size, corporate social responsibility (CSR), and adoption of electronic banking on bank performance in Indonesia. This study is relevant in providing an overview of how these factors affect bank performance and how they interact with each other in the context of the Indonesian banking sector. Method: A semantic-based literature review was conducted by identifying and categorizing relevant articles published between 2016 and 2023. The articles were analyzed based on keywords and phrases related to key topics such as NPL, bank size, CSR, and adoption of electronic banking. Literature data was selected from various reputable sources such as Google Scholar, Scopus, and JSTOR. Key Findings: This study found that NPL has a significant negative impact on bank profitability, while bank size can improve operational efficiency. CSR contributes to increasing public trust, which has an impact on financial performance. In addition, the adoption of e-banking has been shown to improve operational efficiency and consumer trust, which leads to improved bank financial performance. Contribution:This article contributes to the development of studies on bank financial performance in Indonesia, by linking internal and external factors that affect bank efficiency and profitability. This study also offers insights for policymakers and practitioners in formulating strategies to improve bank performance.

This study analyzes the influence of payment gateways, financial literacy, and digitalization on the financial performance of MSME actors in Brebes Regency, especially Mitra Mandiri MSMEs. MSMEs have a significant role in Indonesia's economy, but they still face various challenges, especially in the aspects of financial technology and digital literacy. Payment gateways enable faster and safer transactions, while financial literacy supports better cash flow management and financial planning. Digitalization also plays a role in improving operational efficiency. This study uses a quantitative method with a survey approach to 51 respondents. Data were collected through questionnaires and analyzed by multiple linear regression to test the relationship between variables. The results of the study show that payment gateways and financial literacy have a positive and significant effect on the financial performance of MSMEs. Payment gateways improve transaction efficiency and expand market access, while financial literacy helps in better financial management. However, digitalization does not have a significant influence on financial performance, showing that the implementation of digital technology still faces obstacles in the adoption and optimal utilization by MSME actors. These findings emphasize the importance of increasing the use of payment gateways and financial literacy education for MSME actors to improve their financial performance.