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Anniwarni Nazara; Serniman Lahagu; Jesika Vinatalia Dachi; Wasis Haryono

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information and communication technology has opened up significant opportunities to enhance service efficiency in various fields, including the beauty industry. Soraaya Studio, which offers a range of beauty services, currently still manages appointment scheduling manually. This manual system leads to several challenges, such as difficulties in efficient schedule management, data duplication, recording errors, and disorganization in the service reservation process. Furthermore, communication with customers regarding schedule confirmation becomes less effective. With the increasing number of customers, this manual scheduling system is no longer able to meet the growing complexity of operational needs.To address these issues, a web-based appointment scheduling system has been designed, which is integrated and user-friendly. This system is built using the PHP programming language with a MySQL database and features a responsive interface, making it easily accessible from various devices, including desktops and mobiles. Key functionalities provided include real-time creation, modification, and cancellation of appointments, management of service availability, and automated notifications via email or text messages to customers and studio staff. The implementation of this system aims to improve the accuracy and speed of the scheduling process, reduce manual errors, and facilitate schedule monitoring by management and staff, thereby enabling Soraaya Studio to provide a more professional and satisfying service to its customers.

Ayu Prima Siska; Surya Aulia Rahman

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

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.

Lalita Zabrina Buchori; Ida Ayu Sri Brahmayanti

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

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.

Ervita Nindy Oktoriani; Anna Rosarini; Idham Alhafidz Lubis

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2025 Program Studi DIII Rekam Medis dan Informasi Kesehatan

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.

Samuel Gideon; Yudika Chesy Betesda

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

Accurate evaluation of head losses is essential in industrial systems transporting viscous chemical fluids, such as sodium hydroxide (NaOH), to ensure hydraulic efficiency and operational reliability, particularly in chlor alkali plants. This study analyses major and minor flow losses in the NaOH piping system at PT X Chlor Alkali Plant, Porsea, and evaluates the pipe design's hydraulic feasibility. After defining system parameters—including fluid properties, pipe geometry, and the number and type of fittings—technical calculations were conducted to assess flow profiles and pressure losses along two main pipe routes. A quantitative analysis using the Moody diagram and operational data reveals that minor losses dominate, contributing over 75% of total head loss in both routes. The total head loss remains within the pump's rated capacity (18 m), though with a narrow margin. A pipe diameter of 0.114 m produces a flow velocity of 0.79 m/s, aligning with recommended industrial standards for corrosive fluids. The use of Sch.80 stainless steel proves effective in minimizing frictional losses, particularly under turbulent flow conditions. These findings highlight the critical role of fitting configurations and material selection in optimizing chemical process piping systems.

deppel, yakop; Afif, Ahmad; Hendriman, Hendriman

Betelgeuse Journal 2025 Naval Academy Publising

This thesis presents a conceptual analysis of the utilization of Unmanned Surface Vehicle (USV) technology to support the Indonesian Navy (TNI AL) in maintaining maritime security within the ALKI II (Indonesian Archipelagic Sea Lane II) region, in order to enhance operational efficiency and effectiveness. USVs are surface vessels that operate autonomously or are remotely controlled without onboard human presence. These vehicles can be operated from land-based control stations or from other vessels. The main research question addressed in this study is how the development and application of USV technology can support the Indonesian Navy’s mission in safeguarding maritime security within the ALKI II corridor. This study considers USVs as a surveillance asset, representing a technological advancement that can significantly enhance the Navy’s surveillance and monitoring capabilities. It is expected that the implementation of USVs will contribute to improved efficiency in securing and supervising ALKI II, while also promoting effective coordination among relevant stakeholders. Ultimately, the presence of USVs may help to reduce and prevent unlawful activities in the ALKI II waters. This research employs a qualitative methodology. The findings indicate that the use of USVs enhances both operational effectiveness and efficiency, thereby supporting the Indonesian Navy’s mission to secure the ALKI II region. This study aims to provide strategic recommendations to the Indonesian Navy regarding the development and integration of USV technology. It is anticipated that such measures will serve as a significant step toward reinforcing maritime security in the ALKI II corridor.

Tiwi Gustria Ningsih; Nurhazizah Yuslim

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Indonesia, as the world's largest archipelagic nation, holds a strategic position while simultaneously facing significant challenges in maintaining the sovereignty and security of its maritime territory. Increasingly complex maritime threats, such as illegal fishing, smuggling, and potential geopolitical conflicts, demand a transformation in maritime defense strategies to be more efficient and sustainable. In an era of increasing global awareness of the climate crisis, the maritime sector, including the defense sector, is being encouraged to decarbonize through the implementation of environmentally friendly ship technology. This research uses a literature review approach by examining various findings related to sustainable propulsion technology innovations relevant to the development of Indonesia's maritime defense fleet. The study results show that a hydrogen- and battery-based hybrid propulsion system can reduce carbon emissions by up to 73% and increase energy efficiency by 35%. In addition, wind-assisted propulsion sistem (WAPS) technology such as Flettner rotors and wing-sails contributes significantly to reducing fuel consumption by up to 30%, while extending ship cruising range without the need for intensive refueling. Meanwhile, the application of Computational Fluid Dynamics (CFD)-based propeller design optimization has been proven to reduce energy consumption by 13.2% and reduce noise levels by up to 15 dB, which greatly supports the needs of stealth operations in military missions. This study concludes that the implementation of environmentally friendly ship technology not only provides benefits in terms of energy efficiency and emission reduction, but also strengthens the operational resilience and strategic competitiveness of the Indonesian naval fleet amidst the dynamics of global maritime security. Thus, the Green Navy concept can be seen as a relevant and urgently needed sustainable defense strategy.

Dion Saputra H; Rensus A. Pardede; Dea A. Persada Sinaga; Jusra Tampubolon; Jufri Antoni

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study was conducted to analyze the effect of suction power effectiveness on cyclones in Light Tenera Dust Separator (LTDS) 1 and 2 units on the level of palm kernel losses at PTPN IV Regional II Plantation Unit and Adolina Palm Oil Mill (POM). Palm kernel loss is a significant factor that can reduce production efficiency, as palm kernel has high economic value and is the main product in the palm oil industry. Kernel losses not only reduce production efficiency but also create significant economic disadvantages for the palm oil mill. The research method used was a gravimetric method with a field experiment approach. The research process included sampling from LTDS waste, separating kernels from shells, and measuring suction speed using an anemometer to determine cyclone performance. The gravimetric method was applied to quantify the proportion of kernel mixed with shell waste, providing measurable data on suction efficiency. The results showed that low suction power effectiveness was directly proportional to the increasing number of kernels that were thrown away with the shells. In other words, poor suction performance directly correlates with higher kernel losses. The main contributing factors include leaks in the cyclone, suboptimal blower settings, and inadequate operator skills. Operational skills and equipment maintenance were identified as crucial determinants of system performance. Based on these findings, improvements to the suction system are recommended through routine maintenance, leak checks, and blower setting calibration. Furthermore, operator training is required to precisely adjust suction power. By maintaining suction effectiveness and optimizing blower settings, kernel losses can be reduced below the standard threshold of 2.0%. Thus, mills can improve operational efficiency while minimizing economic losses due to palm kernel loss.  

Ervita Nindy Oktoriani; Anna Rosarini; Idham Alhafidz Lubis

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2025 Program Studi DIII Rekam Medis dan Informasi Kesehatan

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.

Candranandya Prasetyaadi; Arya Kamndika; Sindy Agustin

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Muhamad Ibrahim Fajri; Naufal Rifat Aqillah; Khusnul Khotimah; Wasis Haryono

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

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.

Benny Martha Dinata; Ahmad Budi Trisnawan; Eram Abbasi

Journal of Information Technology and Computer Science 2025 International Forum of Researchers and Lecturers

This research focuses on the development and evaluation of an Adaptive Edge-AI framework designed to optimize real-time data processing and decision-making in resource-constrained environments, specifically within smart city infrastructures. The primary problem addressed is the challenge of minimizing latency, reducing energy consumption, and ensuring the reliability of Cyber-Physical Systems (CPS) when using Internet of Things (IoT) devices. The objective of the study is to assess the effectiveness of this framework in real-world smart city applications such as traffic monitoring, environmental sensing, and smart utilities management. The proposed method integrates lightweight AI models, edge computing, and adaptive resource management techniques, including Federated Learning and Neural Architecture Search, to ensure optimal performance while addressing hardware constraints. The main findings reveal that the framework significantly improves real-time inference speed, reduces energy consumption of IoT devices, and enhances CPS reliability by minimizing communication delays and ensuring continuous system operation despite network disruptions. The application of this framework to smart transportation and urban utilities further demonstrates its potential to optimize city management processes. The study concludes that the Adaptive Edge-AI framework offers a promising solution for smart cities, enhancing operational efficiency, sustainability, and resilience. It is recommended for integration into smart city infrastructures to enable better resource management and decision-making in real-time applications.

Erwan Khanissuma; Ulfi Pristiana; Esti Hari Prastiwi

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The rapid increase in Ro-Ro (Roll-On/Roll-Off) vessel and vehicle traffic at Tanjung Perak Port, Surabaya, has exposed critical inefficiencies in port operations, particularly at key berths such as Jamrud Utara and Jamrud Selatan. These inefficiencies manifest as prolonged queuing times for Ro-Ro vessels and land-based vehicle congestion, leading to delays in cargo handling and increased operational costs. This study aims to evaluate the operational performance of Ro-Ro terminals based on queue time indicators for both Ro-Ro vessels and vehicles. Employing a quantitative descriptive approach, the research integrates the M/M/c queuing model and Fishbone Diagram analysis to identify systemic causes of operational delays and overcapacity. The study reveals that berth utilization rates exceed 75%, indicating saturation, while limited buffer zones and disorganized traffic flow exacerbate vehicle queues. As a case study, the findings offer data-driven insights and practical recommendations, including schedule optimization, dedicated traffic lanes, and infrastructural upgrades to mitigate congestion. The proposed framework not only enhances service efficiency at the port but also contributes to broader logistics performance in Eastern Indonesia. By combining classical queuing theory with root cause analysis, this research introduces a methodological synergy that can be replicated across other Ro-Ro terminals facing similar challenges. The findings underscore the urgent need for integrated port traffic management and infrastructural adaptability in response to growing maritime logistics demands.

Ade Rasinta Herli Kristiani Purba

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

Laurentius St Gomo Tumanggor; Ida Aju Brahmasari; Ida Aju Brahma Ratih

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

PT Perkebunan Nusantara I (PTPN I) is an Indonesian State-Owned Enterprise (BUMN) specializing in plantation operations, particularly the cultivation and processing of primary commodities, including rubber, coffee, and tea. Additionally, the company engages in secondary ventures such as tobacco production, plastic sack manufacturing, and asset optimization. As of December 1, 2023, PTPN I functions as a subholding entity with regional offices strategically located in Sumatra, Java, and Sulawesi to enhance operational efficiency. The company was originally established in Aceh in 1961 as PPN Kesatuan Aceh, marking the beginning of its long-standing presence in the industry.This study aims to analyze the impact of transformational leadership, internal communication, and work ability on both organizational commitment and organizational performance at PTPN I’s Surabaya region. Utilizing a quantitative causal-explanatory approach, primary data was collected through structured questionnaires. The target population comprised employees of PTPN I in Surabaya, with 100 respondents selected via purposive sampling. Data analysis techniques included descriptive statistics and SEM-PLS (Structural Equation Modeling-Partial Least Squares). Findings reveal that transformational leadership, internal communication, and work ability significantly and positively influence organizational commitment. Likewise, transformational leadership, work ability, and organizational commitment exhibit a significant positive relationship with organizational performance. However, although internal communication has a favorable effect, its impact on organizational performance is not statistically significant in this context.

Ratna Dwi Budi Rahmawati; Sri Trisnaningsih

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Bayhaqi Yasri; Fauziah Mawaddah Harefa; Maulia Fadila; Nazira Ananda; Siti Salamah Br Ginting

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Efficient resource allocation is a major challenge in various sectors, especially when faced with limitations in quantity, time, and cost. This study aims to examine the application of linear programming as an optimization method in solving assignment problems, where a number of resources must be optimally allocated to a number of specific tasks. Through a literature study approach, this study examines various relevant previous study results, especially in the Indonesian context. The results of the study indicate that linear programming is able to improve operational efficiency, reduce costs, and produce a more balanced task distribution. However, this model has limitations in dealing with non-linear conditions and data uncertainty, so integration with other methods such as fuzzy logic or genetic algorithms is needed. This study is expected to broaden the understanding of the benefits of linear programming and encourage its wider application in quantitative-based decision making.

Fazzil Alfis Ramadhan; Muhammad Isa Amsory; Muhammad Ikhsan; Wasis Haryono

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

Windi Ayuningtyas; Yesha Fatikah Sari; Kinanti Aulia; Noni Gloria Yataluan

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the financial performance of PT Mayora Indah Tbk using the Du Pont System approach. This method decomposes Return on Equity (ROE) into three main components: Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM). The research employs secondary data from the company’s 2023 and 2024 financial statements. The findings reveal that despite an increase in net sales, the company experienced a decline in net profit, asset efficiency, and ROE. ROE decreased from 21.29% in 2023 to 17.84% in 2024, influenced by a reduction in NPM and TATO, along with a rise in EM. This decline indicates pressures on profitability and asset efficiency. Therefore, the company should enhance operational efficiency and manage its capital structure effectively to sustain optimal financial performance.

Kalfin Saputra; Hodi Hodi

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study evaluates the relationship between the Automatic Dependent Surveillance - Broadcast (ADS-B) system and safety in air traffic management at the Semarang Branch of Perum LPPNPI. The need for enhanced efficiency and operational safety in air travel has increased, particularly following the rise in aircraft movements post-COVID-19. ADS-B, a satellite-based monitoring system, provides real-time data on aircraft position, speed, and altitude to air traffic controllers, facilitating quick and accurate decision-making. Employing a quantitative associative approach, the study uses saturated sampling, including all 26 active Air Traffic Controller personnel at the Semarang Branch. Data were gathered through a Likert scale questionnaire measuring respondents' perceptions of the variables. Analysis using SPSS revealed a significance value of 0.000, indicating a statistically significant relationship between ADS-B usage and flight safety. The correlation coefficient of 0.780 demonstrates a strong positive relationship, while the determination coefficient of 0.608 indicates that 60.8% of variations in flight safety can be attributed to the ADS-B system. Additionally, the t-test results confirm that the calculated t value exceeds the t table, reinforcing the conclusion of a significant and consistent relationship between the variables.