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This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to analyze the difference in the volume of motorcycle traffic in the morning and evening on Jalan Dahlia which leads from the Square. The data was collected through direct observation methods during a specific period during morning and evening rush hours, then analyzed to determine vehicle flow patterns, traffic density levels, and significant differences between the two time periods. In addition, this study also considers supporting factors such as community activities, working hours, and daily travel patterns of road users that affect traffic intensity. The results of the study showed that there was a significant difference in vehicle volume, where the volume of motorcycles in the morning tended to be higher than in the afternoon due to the dominance of trips to work and school. On the other hand, in the afternoon the traffic volume is relatively more spread due to variations in the return time of road users. These findings are expected to be a reference for related parties, especially local governments and transportation agencies, in traffic management planning, transportation operational timing, and efforts to improve the safety and comfort of road users in the area.

The franchise business model has experienced rapid growth in Indonesia, particularly in the food, beverage, and modern retail sectors, such as Indomaret. The franchise system provides efficient business expansion opportunities for franchisors and franchisees to participate in businesses that already have established operational standards and market reputations. However, behind this development, significant legal challenges have emerged, particularly related to the unequal position between franchisors and franchisees in franchise agreements. This study aims to analyze the forms of legal protection for franchisees by reviewing the principles of fairness, balance, and legal certainty in the implementation of franchise contracts. The approach used is a normative juridical method with a case study of the Indomaret franchise partnership, which is examined through an analysis of related laws and regulations, such as Government Regulation Number 42 of 2007 concerning Franchising and Regulation of the Minister of Trade Number 71 of 2019. The results of the study indicate that there is still asymmetry of power in contract drafting, weak legal literacy of franchisees, and a lack of government oversight of agreement implementation. Therefore, regulatory reform and strengthening of oversight mechanisms are needed to ensure that franchise relationships operate fairly, transparently, and sustainably

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.

This study aims to analyze the impact of digitalization of public services on budget efficiency, governance innovation, and economic growth in Indonesia. Using qualitative methods through a literature review approach, this study explores various academic sources and policies related to the digital transformation of government. The results show that the implementation of the Electronic-Based Government System (SPBE), e-budgeting, and online public services have a positive impact on increasing transparency, accelerating service delivery, and reducing operational costs. Furthermore, digitalization has contributed to the creation of a new economic ecosystem, which in turn strengthens the principles of good governance in government. However, several obstacles remain to be overcome, such as infrastructure inequality, low digital literacy among the public, and weak regulations supporting the application of technology in public services. Therefore, the success of digitalization of public services depends heavily on the readiness of human resources, the strengthening of more inclusive policies, and synergy between government agencies so that digital transformation can be effective, sustainable, and reach all levels of society.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

Background: Sectio caesarea is performed to ensure the safety of the mother and baby. Before the operation, health workers, especially nurses, need to provide education to the mother about informed consent and the operation procedure to reduce the mother's anxiety and concerns about the safety of her baby. Objective: To determine the effect of providing informed consent education on surgical preparation with anxiety levels in patients with Pre-Operational Caesarean Section. Method: This study is an analytical survey study using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 30 people and all of them were used as samples, sampling was done using purposive sampling. The analysis was performed univariately in the frequency distribution table and bivariately using the Kendall's tau-b test. Results: This study showed that the majority of pre-operative caesarean section patients stated that the provision of informed consent education in preparation for surgery was in the good category (60.0%). The majority of pre-operative caesarean section patients felt mild anxiety (50.0%). The provision of informed consent education in preparation for surgery had a significant effect on the level of anxiety of pre-operative caesarean section patients at RSIA Murni Teguh Rosiva Medan, p-value = 0.005 <0.05. Conclusion: The anxiety of pre-operative caesarean section patients was influenced by the provision of informed consent education in preparation for surgery by nurses. Suggestion: It is recommended that nurses provide informed consent education regarding preparation for caesarean section surgery to improve the knowledge and readiness of mothers to overcome anxiety that can affect caesarean section procedures.

Maritime safety is one of the most crucial aspects of sea transportation, largely determined by the orderliness of vehicle loading on board. This study aims to evaluate vehicle loading practices on KMP Terubuk operating on the Semarang–Kumai route by examining vehicle spacing, the use of lashing equipment, transport productivity, and ship stability based on the metacentric height (GM) value. This research employed a descriptive quantitative method using primary data obtained from field observations and secondary data from PT Dharma Lautan Utama’s operational reports. The findings reveal that the average spacing between vehicles ranged from 15 to 20 cm, which is far below the minimum standard of 30–60 cm as regulated by the Indonesian Ministry of Transportation Regulation No. 115 of 2016. Moreover, none of the vehicles were secured with lashing equipment, despite its availability on board. The transport productivity over the past five years has shown a significant increase in both passengers and vehicles; however, this growth has not been followed by adequate implementation of safety standards. Stability analysis demonstrated variations in GM values across trips, with several trips recorded below the safety threshold of 0.15 m, indicating unstable conditions. The study concludes that vehicle loading practices on KMP Terubuk do not yet comply with maritime safety regulations, thus stricter enforcement and monitoring of loading standards are urgently required.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Rengginang Ibu Saliem Micro, Small, and Medium Enterprises (MSMEs) in Dolok Kahean Village still rely on conventional marketing systems (word of mouth), resulting in limited market reach and the absence of digital presence. This service aims to overcome this gap through training and mentoring of social media marketing strategies to increase brand awareness and expand market coverage. The method used is descriptive qualitative with a focus on participatory action and direct practice which is carried out through four stages, namely observation, interview, implementation, and evaluation. The results show the success of creating an official digital presence for MSMEs through the creation and management of Instagram and WhatsApp Business accounts. Assisted partners gain new operational skills and awareness that the use of social media is a strategic obligation to increase consumer awareness. Social media marketing strategies are proving to be effective as a low-cost solution to significantly expand market reach. This program has succeeded in creating a sustainable empowerment model and provides a foundation for MSMEs to continue digitization independently.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

One of PT Pertamina Patra Niaga Fuel Terminal Sanggaran's CSR initiatives is the community-based turtle conservation program, or Turtle Conservation and Education Center Serangan (TCEC), which focuses on biodiversity and community empowerment. With the help of this program, turtles in Serangan Village that are in danger of going extinct will continue to exist. Serangan Village is a top priority when conducting CSR initiatives in the areas of biodiversity and social empowerment because it is part of the company's operational region. The program's main objective is to raise and care for turtles at TCEC, including feeding hatchlings and turtles, examining turtles' health, monitoring, turtle socialization and education, turtle inhealth training, saving turtles from South Bali's beaches and many more. The Poins of SDGs Goal 4 Quality Education, Goal 8 Decent work and Growth Economic, and Goal 15 Life on Land are achieved in part because to this program. 19 local workers were employed by this program, which earns $200 million annually. In order to carry out its duties and responsibilities, the Conservation Office and Turtle Education has an organizational structure filled by managers from traditional villages. The Turtle Conservation and Education Center was initially founded as a result of a village community movement that has a focus on turtle conservation in collaboration with WWF, BKSDA (Nature Conservation Agency; Indonesia), Udayana University Bali and is under the auspices of the traditional village of Serangan. The TCEC released almost 20,000 baby turtles as part of conservation efforts to ensure their survival. A number of G20 Summit attendees paid TCEC Serangan a visit, which demonstrated how the world acknowledged its struggle with turtle conservation. TCEC Serangan is the recipient of numerous national and international honors, including the Kalpataru (the award given to individuals or groups for their services in preserving the environment in Indonesia).

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

The implementation of the Frequent Pattern Growth (FPG) algorithm in a web-based drug purchasing application at Sumber Sehat Pharmacy aims to improve efficiency and accuracy in analyzing customer drug purchasing patterns. The FPG algorithm is a method used to identify frequent purchase patterns or frequent itemsets in purchase transactions, which can then be used to make relevant drug recommendations for customers. This study uses a case study at Sumber Sehat Pharmacy to explore drug purchasing patterns and provide a data-driven solution that can help pharmacies improve service and adjust drug stocks according to customer needs. The results show that the application of the FPG algorithm can identify significant purchasing patterns and assist pharmacies in determining more appropriate promotional strategies and inventory management. By using a web-based application that implements this algorithm, Sumber Sehat Pharmacy can provide drug recommendations that are more in line with customer preferences, thereby increasing customer satisfaction and pharmacy operational efficiency.

Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

Lengthy, disorganized physical queues in conventional food ordering systems, particularly within canteens, significantly compromise customer convenience and operational efficiency. This direct-ordering model often results in crowd congestion, unpredictably long waiting times, and potential friction among patrons. To address these operational issues and substantially enhance user satisfaction, this research proposes the development and implementation of an innovative Web-Based Food Ordering System. This digital platform allows customers to place orders entirely online, effectively eliminating the need for physical queuing. The system's core functionality is the realtime monitoring of order status and queue position, providing transparent information directly to the customer's device. For canteen management, the application offers a crucial tool for integrated and structured order handling, ensuring staff can prepare meals more accurately and promptly. By transforming the ordering process into a streamlined digital workflow, the system is expected to accelerate the service cycle, minimize unnecessary crowding, and substantially improve customer satisfaction through a modernized, well-organized, and highly efficient experience. This initiative represents a significant step toward smarter and more responsive food service operations.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.