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Effective and efficient workshop management is a crucial element in the shipbuilding industry to ensure smooth production processes and quality final results. In an effort to increase efficiency and productivity, this research optimizes workshop management from equipment to monitoring project work on this system. Especially in the HO (Hull Outfitting) system at PT. PAL INDONESIA. The case study method was used to collect data from field observations, interviews with relevant personnel and analysis of documentation related to application implementation. This application facilitates more detailed real-time monitoring of workshop activities, allowing managers to quickly identify and resolve operational problems and take necessary corrective actions. The use of this application also aims to improve equipment and material management with more efficient scheduling and better integration between various departments. Implementing the HO (Hull Outfitting) system in applications also provides additional benefits, such as more integrated and comprehensive project management, better monitoring of the condition of workshop equipment, and reduced risk of errors and delays. With a web-based application, the equipment calibration and maintenance process is more structured, transparent and responsive to changes. These findings underline the importance of information technology in supporting the optimization of workshop management and increasing productivity in the shipbuilding industry.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance.  

Technology has undergone significant and rapid change with the transition from self-managed data centers to visualized infrastructure. Data archiving has a very important role because it can make it easier to process data quickly and accurately. Web-based information systems have become an integral part of digital transformation in various industrial sectors. By providing centralized access to computing resources, data storage, and applications over the internet, the cloud provides significant freedom and flexibility. Web-based information systems bring great benefits to organizations that successfully adopt them. While challenges such as security and regulatory compliance need to be overcome, the opportunities for innovation and operational efficiency make cloud-based information systems a strategic choice in a company's digital transformation roadmap. Several institutional companies and individuals have used web-based archiving but it has not been effective. For this reason, a good archiving system is needed that makes it easier to search and process data. Web-Based Archiving Management Information System which will provide convenience in processing data to be more effective and accurate. Apart from that, it can also save time and better manage reports and decision making within the Company.

This activity discusses the importance of training in implementing data management information systems to increase the efficiency and effectiveness of human resource (HR) management in the context of social welfare. Data management information systems provide a structured framework for managing HR data, enabling organizations to make better and faster decisions. However, the successful implementation of this system depends on HR's understanding and skills regarding its use. Therefore, this activity proposes a comprehensive training program for HR that focuses on the use of data management information systems. Effective training methods include practical learning, case simulations, and interactive sessions to ensure in-depth understanding and practical application of the material studied. Through this approach, it is hoped that organizations can improve the performance of their human resources in managing social welfare data, which will ultimately have a positive impact on operational efficiency and effectiveness as well as the resulting social impact.

This research aims to analyze the implementation of the internal control system at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch, is aware of the suitability of the company's financial statements which have been presented based on PSAK No. standards. 1, and knowing the obstacles faced in implementing an internal control system. This research includes qualitative research with a qualitative descriptive analysis approach. The type of data used is primary data and secondary data which was carried out using interview and documentation techniques. The results of this research show that the company's internal control system is divided into two parts, namely financial audit and operational audit. However, in its implementation there are still several obstacles, namely audit results which are often ignored by company management, communication network problems between the Factory and head office, inadequate infrastructure to the Factory. Another obstacle at the head office is that the Head of SPI no longer has staff because the old staff have resigned so that SPI is not optimal in carrying out audits. Then the implementation of SOPs is not optimal. As well as obstacles in terms of human resource development, namely that the implementation of job training for employees is not carried out periodically so that employees are still constrained in carrying out their duties. In facing these obstacles, the company will always carry out continuous supervision and carry out training for all human resources at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch so that the existing internal control system can run as well as possible.

This study presents a comparative analysis of sustainable operations management practices across manufacturing industries. In an era marked by growing environmental concerns and resource constraints, the adoption of sustainable practices in manufacturing has become imperative. Through a comprehensive review of literature and empirical data gathered from multiple manufacturing sectors, this research examines various dimensions of sustainable operations management, including environmental sustainability, social responsibility, and economic viability. By employing a comparative framework, the study identifies common trends, challenges, and best practices in sustainable operations management among diverse manufacturing sectors. The findings underscore the significance of integrating sustainability principles into operational strategies to enhance competitiveness, mitigate environmental impacts, and foster long-term value creation. Moreover, the study highlights the role of technological innovation, regulatory frameworks, and stakeholder collaboration in promoting sustainable practices across manufacturing industries. The insights generated from this research contribute to the advancement of knowledge in sustainable operations management and offer practical implications for policymakers, industry practitioners, and academia striving towards a more sustainable future.    

This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.

The advent of 5G technology has marked a significant shift in the telecommunications industry, offering transformative improvements in service speed, latency, and network reliability. This study explores the impact of 5G on operational efficiency and service innovation in telecom companies. By examining the operational performance of three leading telecom companies that have implemented 5G networks, the research identifies key improvements in speed, cost reduction, and resource optimization. The findings highlight that 5G has enabled companies to achieve up to 100 times faster data transfer speeds compared to previous generations, drastically reducing latency and enhancing network reliability. These improvements contribute to increased customer satisfaction, faster response times, and reduced operational costs. Additionally, the integration of artificial intelligence (AI) for network management has optimized resource allocation and further enhanced the efficiency of telecom operations. The research also demonstrates how 5G has driven innovation in service offerings, such as enabling smart cities, IoT integrations, autonomous vehicles, and real-time patient monitoring in healthcare. While the deployment of 5G offers numerous benefits, the study acknowledges challenges such as high infrastructure costs, digital inequality, and regulatory hurdles. Telecom companies must invest significantly in infrastructure and navigate complex regulatory environments to fully realize the potential of 5G. The study concludes that 5G technology has the potential to reshape the telecom sector, fostering greater competitiveness, service quality, and innovation. Future research should focus on the long-term impact of 5G on customer loyalty, its expanded applications, and its role in advancing future technologies such as 6G.

Digital supply chain management (MRPD) has become an important focus in the context of insecticide farming such as cicada cultivation. This study aims to explore the opportunities and challenges of MRPD implementation in cicada cultivation. The aim is to identify potential improvements in operational efficiency and risk management through the integration of digital technology in the cricket supply chain. The study is scheduled to be conducted for six months, with the initial phase of research focusing on literature analysis and conceptual framework, followed by primary data collection through interviews and survey. The subjects of the study include cricket farmers, feed suppliers, distributors, and end consumers. The research methods used are qualitative and quantitative approaches to gain an in-depth understanding of stakeholders' perspectives and experiences. The results of the study are expected to provide valuable insights into the benefits and constraints of implementing MRPD in cicada cultivation, as well as practical recommendations for industry stakeholders.    

This study explores the integration of predictive analytics into supply chain management within national e-commerce enterprises. Predictive analytics, which utilizes historical data combined with machine learning algorithms, regression analysis, and time series forecasting, has shown significant improvements in operational efficiency. The study focuses on four key areas: demand forecasting, inventory management, transportation optimization, and customer satisfaction. By predicting demand more accurately, e-commerce platforms can reduce stockouts and overstock situations, streamline logistics routes, and lower logistics costs. The implementation of predictive analytics led to a 20% reduction in delivery times and a 15% decrease in logistics costs, thereby enhancing customer satisfaction. However, the study also highlights challenges in integrating real-time data from multiple sources and scaling predictive models across diverse product categories and geographic regions. The results emphasize the need for e-commerce platforms to invest in technology that enables seamless data integration and the development of region-specific predictive models. The findings are compared with industry benchmarks, showing that the improvements in logistics and supply chain performance align with global trends. Based on these results, the study recommends best practices for implementing predictive analytics, including effective data collection, machine learning model training, and scalability considerations. By following these practices, e-commerce companies can optimize their supply chains, reduce operational costs, and increase customer satisfaction, positioning them for greater competitive advantage in the marketplace.

This study investigates how IoT (Internet of Things) technologies enable innovative business models in smart enterprises. By exploring use cases in manufacturing, healthcare, and retail, the research highlights opportunities for operational efficiency and new revenue streams. Challenges related to data management, interoperability, and cybersecurity are also discussed.

This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

 PT Hong Xin Printing Equipment is encountering obstacles in improving operational efficiency and managing human resources in the digital age. Despite the use of a fingerprint attendance system, there are concerns about errors and reduced efficiency due to manual data processing. Additional challenges arise when recording attendance for employees on business trips and manually calculating leave. To tackle these issues, the company is planning to create a web-based payroll system that will automate payroll, attendance, and leave management. The implementation of this system is anticipated to enhance efficiency and accuracy, thereby allowing the company to maintain its competitiveness in the market.

Management transformation in the shipping industry has become increasingly important with the advancement of information technology. This research aims to analyze the role of information technology in management transformation in the shipping industry. Through a literature review approach, this study explores the use of information technology in enhancing operational efficiency, facilitating faster decision-making, and improving company competitiveness. The main findings indicate that information technology has been a key driver in management transformation, with the adoption of integrated logistics management systems and real-time ship monitoring. However, challenges such as infrastructure complexity, data security issues, and resource constraints are also identified in the implementation of information technology. Effective mitigation strategies are needed to address these challenges. This study also highlights the importance of collaboration and partnerships in the transformation of the shipping industry. Thus, this research provides a comprehensive understanding of the role of information technology in management transformation in the shipping industry, while highlighting the challenges faced and their practical implications.

The objective of this study is to assess the financial performance of job training institutions with regards to the attainment of organisational objectives. This study used a qualitative methodology to assess the efficacy of managing financial resources within institutions. It focuses on important financial indicators, including liquidity, solvency, profitability, and efficiency. The study collected and analysed historical financial data from multiple job training institutions to ascertain the correlation between financial performance and the institution's capacity to accomplish its strategic objectives. The research findings indicate that institutions exhibiting robust financial performance are more proficient in conducting training programmes that align with labour market demands, extending the scope of their services, and guaranteeing long-term operational viability. 

Schools, as educational facilities, have a crucial role in improving the quality and standards of national education to make it more advanced. In line with the introduction to PERMENDIKBUD No. 18 of 2019, the government provides compensation in the form of School Operational Assistance Funds (BOS) with the aim of helping fund school operational and non-personnel costs. Implementing school operational assistance is part of the state's responsibility to provide financing to the entire community and is an implementation of the mandate of the 1945 Constitution of the Republic of Indonesia to make the nation's life intelligent. Therefore, the author is interested in analyzing it in research entitled "Legal Responsibilities for Management of School Operational Assistance Funds at SD Negeri 1 Kunjeng, Gubug District" with the problem of what is the legal basis for managing School Operational Assistance Funds (BOS) at SD Negeri 1 Kunjeng and how? Legal responsibility for managing social assistance funds at SD N 1 Kunjeng, Gubug District. This research uses normative juridical which focuses on secondary data supported by the results of interviews and observations and analyzed qualitatively. Based on the research results, it can be concluded that the legal basis for managing BOS funds at SD Negeri 1 Kunjeng is rooted in the 1945 Constitution, specifically Article 31B paragraphs (2) and (3), which requires the state to organize an equitable and high-quality national education system. UUSPN No. 20 of 2003 also becomes the legal basis with Article 50 paragraph (2) which requires the government to provide financial assistance for basic education. Technical instructions from PERMENDIKBUD No. 2 of 2022 provides detailed regulations regarding the management of BOS funds according to the needs of educational units, supporting the government's efforts to create equal and quality access to education. Legal responsibility for managing BOS funds at SD Negeri 1 Kunjeng is centered on the principal and the entire school. The 1945 Constitution requires the state to provide free basic education through a 9-year compulsory education program. BOS funds, as a state financial tool, are channeled directly to schools with the principles of flexibility and transparency

The estimated rice sales at Perum Bulog Sub Divre Medan is crucial information in planning and managing rice supplies. In this study, we apply the Double Exponential Smoothing forecasting method to estimate rice sales at Perum Bulog Sub Divre Medan. This approach allows us to identify complex sales patterns and generate accurate forecasts to aid in informed decision making. We use historical rice sales data to train a forecasting model and evaluate its performance. Experimental results show that the Double Exponential Smoothing method can provide reliable estimates of rice sales, with a satisfactory level of accuracy. The implications of these findings are discussed in the context of inventory management and operational planning of Perum Bulog Sub Divre Medan.

The importance of knowledge about operational risks for umkm partners in order to be able to control or handle the risks that must be handled and be able to solve the problems being faced, so this research aims (1) to find out the identification of operational risks in the process of making Sanah shrimp crackers in West Tanjung Jabung district ( 2) to find out the operational risk analysis of the process of making Sanah shrimp crackers in West Tanjung Jabung district, (3) to find out the efforts made by umkm actors to overcome operational risks. This research uses qualitative methods in this research using data sources obtained from the owner of the Sanah shrimp cracker business and the Sanah shrimp cracker employees. The results of this research are: In identifying operational risks, there are four types of risks as follows: human resource risks include risks of events such as unsuccessful steaming, unsuccessful cutting of crackers, long frying of crackers, failed packaging and inadequate training. Technological risks include inappropriate machines and packaging equipment that does not function properly. As well as process risks, there are risks from raw materials that do not match the dosage. And external risks include risks such as unstable raw materials and uncertain weather factors. The risk analysis that occurs in Sanah shrimp crackers has a risk level of high, medium and low. As for the aspects included in the high category, there are three risks, namely inadequate training, inappropriate packaging equipment and raw materials that do not match the measurements. And there are also medium level operational risks including unsuccessful steaming, frying for too long, inappropriate machines, unstable raw materials, weather factors that result in long drying. And there are also two levels of low risk, namely cutting crackers, failed packaging. Efforts to overcome operational risks that occur in the Sanah shrimp cracker business include requiring or providing training to employees about managing shrimp crackers and employees also need to have self-awareness to be more skilled and more thorough.