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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.

In a business environment, a company will definitely look for ways to improve employee performance and productivity. To increase employee productivity, of course, companies must optimize facilities and infrastructure to support employee productivity. The use of facilities and infrastructure such as office automation system technology is used to facilitate activities in office processes, increase efficiency in work, reduce errors caused by humans. This research examines the use of office automation systems at PT X in supporting office operational work. The research process uses a qualitative approach with literature studies through previous research in the form of relevant journals and theories to obtain secondary data. This research took place for 1 month from April 2024 to May 2024.  The results showed that the integration of automation systems at PT X had an impact on a significant increase in employee productivity and performance. The results of this study are expected to be an impetus for other organizations to adopt the use of automation technology in an effort to improve the productivity and performance of their employees, and produce a positive impact on the entire organization.  

Juanda International Airport is an airport located in Sidoarjo, East Java Province and is one of 14 airports managed by PT. Angkasa Pura I. The operational activities of Juanda International Airport produce 1.120 /day wastewater. This study aims to determine the quality of wastewater after the treatment process and evaluate the performance of the STP (Sewage Treatment Plant). Evaluation of STP (Sewage Treatment Plant) performance is based on the existence of one unit that is not operating so that the wastewater produced can potentially not meet the predetermined quality standards. The evaluation is carried out by analyzing wastewater sample at the inlet and outlet, discharge and comparing parameter tes results with predetermined standards. The pramaters used as a reference are BOS, COD, TSS, Ammonia, and Total Coliform. The wastewater outlet produced by Juanda International Airport is in accordance with the Minister of Environment and Forestry Regulation Number 68 of 2016 concerning Domestic Wastewater Quality Standards.

SMES (Micro, Small and Medium Enterprises) often face significant challenges, especially related to financial and workforce risk management. This research aims to analyze Lela Florist's financial risk management. In this research, a descriptive qualitative approach with interviews was used to collect data from business owners and female employees. The analysis is carried out with a focus on financial risk management strategies, such as product and service diversification, creative promotions, cash flow management, separation of company assets and access to capital. Lela Florist has implemented various strategies to manage financial risks effectively. Diversification of products and services, 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 increases productivity and maintains service quality. This research shows that Lela Florist's financial risk management has effectively played an important role in the operational success of SMES.  

This study aims to evaluate the effectiveness of implementing incentive systems for employees at UD. Vita Jaya Meuble. The research method used is descriptive qualitative analysis, involving surveys and interviews with the owners of the business as well as the company's management. Data were collected to assess to what extent the incentive system encourages employees to achieve company goals, improve productivity, and motivate performance. The results of the analysis will provide insights into the effectiveness of the existing incentive system and recommendations for possible improvements. This research is expected to contribute to improving employee performance and satisfaction, as well as operational efficiency at UD. Vita Jaya Meuble.

Abstract. This case study explores the influence of transformational leadership style in facilitating innovation and synergy in an institution. Through the analysis of conceptual relationship diagrams among various operational elements within the organization, this study demonstrates how transformational leadership impacts decision-making processes, innovation, and competency enhancement. In this context, leadership acts not only as a decision maker but also as a motivator inspiring active participation and commitment from team members. The emphasis on consultation and coordination in decision-making illustrates the implementation of democratic practices supporting a collaborative and inclusive work environment. Furthermore, the study identifies innovation as a central pillar driving the institution to adapt to changes and meet the dynamic market needs. Initiatives such as the implementation of modern technology and new approaches in human resource management are illustrated as key components in the organization’s innovative strategy. The findings of this case study underscore that transformational leadership is effective in triggering organizational growth and sustainability by integrating innovation and collaboration. The implications of these findings provide important insights for other institutional leaders in designing leadership strategies that not only direct the organization to achieve its targets but also ensure ongoing adaptation and growth in a continually changing environment. This study offers valuable contributions to the literature on organizational leadership, particularly in the context of institutions operating in the era of globalization and digital transformation.

This research presents a thorough analysis of the financial aspects influencing the performance of Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom in their operational activities. Through a case study approach, financial ratio analysis, and survey, we explore the financial performance faced by locally based MSMEs. The implications of this research are significant for the government, business actors, and society in supporting the growth and sustainability of locally based MSMEs, as well as providing guidance for more effective policies to support this sector. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national and local economy, determined by criteria such as net worth, annual sales, and number of employees. Financial analysis of locally based MSMEs explores the financial aspects of micro, small, and medium enterprises (MSMEs) relying on local wisdom in their operations.     This research aims to understand the financial performance, challenges, and opportunities faced by locally based MSMEs. The analysis methods used include quantitative descriptive with calculations of profitability ratios and activity ratios to gain comprehensive understanding. The results of this research are expected to provide insights for stakeholders, including the government, business actors, and society, in supporting the growth and sustainability of locally based MSMEs.