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This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

Data from the Social Security Administering Agency (BPJS) for Employment in 2021 - 2022 recorded 499,604 cases of work accidents, then the Circular Letter of the Chief Mining Inspector number: B- 6234/MB.07/DBT.KP/2023 dated 9 October 2023 regarding Increasing Vigilance in Efforts Preventing Mining Accidents and Improving Mining Safety Performance, throughout 2023, 46.9% of accidents will result in deaths due to interaction activities on mine roads. Based on preliminary studies at PT. The true Saptaindra Site SERA in 2023 found that the number of property damage accidents (equipment damage) was 11 cases and near misses were 4 cases. The aim of this research is to identify risks that can occur both in terms of humans, the environment and operational processes, then be able to analyze the level of risk and provide recommendations for controlling dangerous risks to minimize the potential for work accidents at the PT Saptaindra Sejati Site SERA. This research uses HIRA (Hazzard Identification Risk Assessment) method with the main focus being able to identify potential hazards through calculating the level of opportunity (Likelihood) and level of severity (Saverity) in order to obtain the level of risk using a risk matrix. And then control is carried out according to the work safety hierarchy, namely elimination, substitution, engineering, administration and PPE (personal protective equipment). The results of this research show that after controlling jobs with a medium risk level, there are 3 jobs including Topsoil removal, Over burden removal and Coal getting and less than 9 according to table 2.3 Risk Matrix and jobs with a low risk level. risk), namely 3 jobs including Land clearing, Drill and blast and Mine water pumping work in the sump.    

The accounting information system is an integral part of the overall system formed and implemented by a company. The long-term success of a company heavily depends on the effectiveness of the accounting information system used. PT Mitra Perkasa Harapan, a company engaged in the production and sale of foam mattresses, requires an appropriate accounting information system to support its operations. This research aims to evaluate the implementation of the Accounting Information System at PT Mitra Perkasa and find the best ways to improve it according to the correct procedures. This research utilizes the analytical descriptive method, which involves collecting relevant data and information to be analyzed to reach accurate conclusions. Data collection is conducted through interviews and observations. The research findings indicate that the implementation of the Accounting Information System at PT Mitra Perkasa is still not optimal, as evidenced by the dual roles played by several functions within the organization. To achieve efficiency and compliance with the correct procedures, adjustments are needed in managing the accounting information system. Improvement measures should be based on careful analysis and interdepartmental coordination to ensure that the implemented system aligns with the company's needs and established standards. Consequently, the company can enhance its operational performance and better achieve its long-term goals.

Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.

PT XXX is a garment company on an international scale. Technical staff plays an important role in maintaining operational performance, especially in facing challenges during rapid style changes and potential operational risks. This research aims to identify the causes of low productivity of technical staff performance, design improvement strategies with a focus on productivity improvement, and evaluate the effectiveness of the Failure Mode and Effect Analysis (FMEA) method in improving the technical performance of technical staff. The results of this research show that the FMEA method is effective in identifying potential failures, helps evaluate the level of risk by calculating the Risk Priority Number (RPN) value, and is a reliable tool for designing strategies to improve technical staff performance.

The increasing complexity of modern software systems and the growing demand for real-time data processing have significantly contributed to higher energy consumption in computing infrastructures. This challenge is particularly evident in systems that rely on continuous monitoring, analytics, and adaptive decision-making. Addressing energy efficiency without compromising system performance has therefore become a critical concern in sustainable software engineering. This study proposes an energy-aware software approach that integrates real-time analytics with adaptive feedback mechanisms to optimize energy consumption while maintaining operational performance. The research adopts a design science oriented methodology, encompassing system design, implementation, and experimental evaluation. The proposed system architecture consists of real-time data acquisition, intelligent analytics, and an adaptive control layer based on the MAPE-K (Monitor, Analyze, Plan, Execute, Knowledge) feedback loop. Experimental evaluations were conducted under dynamic workload scenarios to compare the proposed adaptive system with a baseline non-adaptive system. Key performance indicators included energy consumption, response time, throughput, and adaptation latency. The results demonstrate that the proposed system achieves a substantial reduction in energy consumption while maintaining, and in some cases improving, system performance metrics. The adaptive feedback mechanism enables the system to respond effectively to workload fluctuations, reducing unnecessary energy usage during low-demand periods and ensuring stable performance during peak loads. These findings provide empirical evidence that real-time analytics and adaptive control can effectively support energy-efficient and sustainable software systems. This research contributes to the field of energy-aware software engineering by demonstrating that intelligent real-time adaptation is a viable strategy for achieving sustainability objectives in dynamic and performance-critical environments.

JNE is the largest logistics company in Indonesia, this company is a freight forwarding company both domestically and abroad. In its business process JNE has an Outbound unit which is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the effect of Standard Operating Procedures (SOP), supervision, and Information Technology on Employee Performance in the operational management of the JNE Main Branch Medan Outbound unit. This research uses Descriptive Qualitative method in identifying problems. The results in this study state that SOP has a significant effect on Employee Performance because it is an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of employee work.

This research aims to analyze the usage of the BRIMEN application and its impact on the ease of performance of Credit Administration Officers (ADK) at the Pasuruan Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk. The research method used is qualitative method with a participatory approach and descriptive research type. Data were obtained through observation, interviews, and direct documentation in the field. The results show that the BRIMEN application facilitates ADK officers in various tasks such as scanning customer documents, uploading files to the system, and archiving physical files. Although still in the refinement stage, BRIMEN provides time efficiency and flexibility for officers, who previously performed processes manually. In conclusion, BRIMEN has provided benefits in improving the work efficiency of Credit Administration Officers (ADK) at the Pasuruan Branch Office. Although further refinement is needed, this application has the potential to be continuously developed to enhance productivity and operational efficiency.

The increasing complexity and heterogeneity of data in Smart Information Systems pose significant challenges for effective decision-making. While data fusion techniques have been widely adopted to integrate multiple data sources, traditional fusion approaches often fail to consider contextual information, resulting in limited interpretability and reduced decision relevance. This study proposes a contextual data fusion approach that integrates heterogeneous data sources with contextual attributes, including temporal, spatial, and operational context, to enhance decision accuracy and robustness. The research employs a computational and experimental methodology involving data preprocessing, context encoding, multi-level data fusion, and performance evaluation. Experimental results demonstrate that the proposed approach outperforms single-source analysis and non-contextual data fusion in terms of accuracy, precision, recall, and F1-score, with only a marginal increase in computational cost. The findings confirm that incorporating context into the data fusion process significantly improves the quality and reliability of analytical outcomes. This study contributes to the development of intelligent and data-driven systems by highlighting the critical role of contextual awareness in supporting transparent and effective decision-making in Smart Information Systems.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study is a qualitative literature review aimed at exploring the challenges and opportunities of integrating generative artificial intelligence (GAI) in human resource management (HRM) practices. GAI, as an advanced technology, holds significant potential to enhance operational efficiency in HRM through the automation of administrative tasks, improved accuracy in performance evaluations, and the development of more interactive and adaptive employee training. However, its implementation also faces several challenges, including employee resistance to change and the unpreparedness of technological infrastructure. Furthermore, ethical issues such as algorithmic bias in recruitment processes are a major concern, potentially exacerbating inequities if not properly monitored. This research identifies that the success of integrating GAI into HRM depends on the organization’s readiness to address technological and ethical challenges, as well as the importance of careful planning. The findings provide valuable insights for organizations in designing effective strategies for GAI integration to improve performance and organizational dynamics while addressing potential risks.

Regional government financial performance is a measure used to ensure the region's ability to implement financial implementation regulations properly and correctly to maintain desired services. 11 districts in Jambi province, Jambi City government and Tebo district government. Fluctations occur. The difference in regional income between the Jambi city government and Tebo district government is the highest and lowest in 2022. This research aims to determine the comparison of the financial performance of the Jambi City Government and the Tebo Regency Government. 2018- 2022. This research is descriptive quantitative research. Data collection techniques in this research use documentation. The data analysis technique used is descriptive analysis with the formula: Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the research show that the financial performance of the Jambi City government and the Tebo Regency government in 2018-2022 seen from the regional financial independence ratio shows that the level of financial independence of Jambi City is on average higher than that of Tebo Regency, seen from the effectiveness ratio shows that the level of effectiveness shows that the government Tebo Regency is more effective than Jambi City, judging from the Efficiency Ratio, it shows that the percentage of Tebo Regency's efficiency level is smaller than Jambi City. Tebo Regency and Jambi City are categorized as less efficient in managing finances, seen from the harmony ratio, it shows that the two regions allocate more funds for operational expenditure than capital expenditure, and seen from the growth ratio, Jambi City's PAD growth is higher than that of Tebo Regency.

This study aims to analyze consumer responses to the queue phenomenon that occurs at Cipatik Public Fuel Filling Station (SPBU). Queues at gas stations are often a major concern for consumers, affecting customer satisfaction and the operational performance of gas stations. This study identifies the main factors that influence consumer response to queues, focusing on queue cases, waiting time, and consumer feelings regarding service. The research method used a quantitative approach through a consumer survey involving a representative sample of Cipatik gas station users. Data was collected through a questionnaire covering aspects such as consumer perception of service speed, queue efficiency, and overall satisfaction level. The results of data analysis show that there is a lack of consumer satisfaction with the queues that occur at Cipatik Service Station, West Bandung Regency. Therefore, it is necessary to improve queue management by the gas station. The addition of filling pump lines needs to be addressed so that the service level can increase. In addition, shorter waiting times and a more efficient service experience are considered by consumers as key factors in increasing their satisfaction. The findings of this study provide valuable insights for Cipatik Service Station management and relevant stakeholders to improve queue management and increase customer satisfaction. The practical implications of this study can assist policy makers in developing more effective operational strategies to address queuing issues and improve consumer experience at the gas station.

Indonesia has enormous marine and fisheries potential because of its vast sea area. Human resources in managing fishery products have not maximized the potential of fishery products. Therefore, in order to maximize the potential of fishery products, quality human resources are needed. Since human resources are an important part of an organization, including in the Indonesian fisheries industry, human resource management and development is very important for the success of an organization. The method used is qualitative research method, more precisely literature research. The literature research process is carried out by reviewing the literature and analyzing the relevant topics combined. Literature search can utilize sources in the form of journals, books, dictionaries, documents, magazines and other sources without conducting field research. The results found that in optimizing in improving the performance and sustainability of the fisheries product management industry, it is important to optimize human resources. Many approaches can be used to improve operational efficiency. Increase efficiency in all stages of production, from fishing to distribution, with the adoption of advanced technology and automated equipment. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination.

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.

This research designs a website-based online sales application for Bakso Mas Roy. The goal is to expand market share, improve customer service, and operational efficiency. The methodology includes business needs analysis, interface design, system development, and testing. The results of the research are expected to help small and medium business owners utilize online sales to improve their business performance

Company PT. PAL Indonesia is a manufacturer of Indonesian Defence system equipment which is especially in the largest marine sector in Indonesia. In addition, PT. PAL Indonesia has 22 divisions. One of them is the Technology & Quality Assurance Division. One element that requires precise and accurate measurement is calibration. In the operational balance the calibration process is the key to overcoming the calibration request in the department. This research uses the line balancing method to determine the process time from the beginning to the end of the calibration process. The results obtained from the balance delay method are line balancing methods, in the previous company condition of 77% and after the improvement has been reduced to 5%, it can be concluded that the balance delay has decreased so that the performance is better. Meanwhile, in the Smoothness Index, the results that are known in the company's previous condition are 9 minutes and the results obtained after the repair are 3 minutes with the position weight method (Ranked Positional Weight) getting the late operation speed is 160 minutes so that it is used as a cycle time in the calculation of this method in the process of knowing the calibration work from the beginning to the end.

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT X through the application of WBS methodology in the context of the company's administration and logistics

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT XYZ through the application of WBS methodology in the context of the company's administration and logistics.    

Financial performance is an important indicator used to evaluate the financial condition of an entity, such as a bank. Financial performance evaluation provides an understanding of an entity's financial health, operational efficiency, profitability, and financial sustainability. This research aims to comprehensively investigate the influence of financial literacy on employee performance and its impact on financial performance in the Islamic banking environment. This research uses quantitative methods with descriptive analysis methods. The population and sample in this study were all employees at BSI KCP Blangpidie, namely 35 people. The data used in this research is primary data obtained from the results of distributing questionnaires. The analysis used in this research is path analysis. The research results show that financial literacy has a positive and significant influence in improving financial performance at BSI KCP Blangpidie, this is because the calculated t value is greater than the t table (9.074 > 2.034). Likewise, from the calculations that have been carried out, it is known that the direct effect is 0.346 and the indirect effect is 0.591, which means the direct effect is smaller than the indirect effect.