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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 cost of funds ratio is a matrix used to carry out analysis in financial reports to evaluate banking financial performance by connecting various factors that influence the cost of funds ratio. Financial ratio analysis is part of business analysis that assesses a company's prospects and risks. Cost of funds ratio analysis describes the relationship between the amount of money and the company's burden in managing these finances to increase profitability. Cost of funds ratio analysis method. Research was conducted to identify information related to cost of funds ratio analysis in banking. The research results show the significant impact of financial ratio analysis on the financial performance of banking companies in Indonesia. Suggestions include increasing LDR, reducing NPL, controlling operational costs, and improving customer service. It is also recommended that the banking industry be able to reduce the cost of funds ratio regularly to improve its financial performance.

The creation of a web-based application management system is essential to assist organisations in maintaining their operational efficiency in the rapidly growing digital era. The purpose of this research is to apply the waterfall development method approach to the development of a web-based application management system. We compared the time efficiency and features of a low-code platform such as OutSystems and traditional coding using native PHP. By streamlining procedures for recruitment, leave, warning or dismissal data, and human resource management, the system can improve overall operational effectiveness and efficiency. This research can provide in-depth information on the efficiency of development time and overall features. Our contribution is to clarify the performance comparison in the context of application management system development between low-code platforms and traditional development approaches.

This research is motivated by the complex relationship between operating leverage, financial leverage, and earnings per share (EPS) in the context of corporate finance. This research aims to analyze the impact of operating leverage and financial leverage on earnings per share in manufacturing companies listed on the Jakarta Islamic Index during the period 2018-2022. Utilizing financial data from the sample companies, the study adopts a quantitative approach with regression analysis using Eviews to evaluate the relationship between operational and financial leverage with the performance of earnings per share. The research results indicate that operating leverage does not have a significant effect on earnings per share, with a partial test probability value of 0.9744 > 0.05. Financial leverage also does not have a significant effect on earnings per share, with a partial test probability value of 0.7368 > 0.05. Simultaneously, operating leverage and financial leverage do not have a significant effect on earnings per share, with a simultaneous test probability value of 0.94578 > 0.05. The calculation of the coefficient of determination shows that the independent variables in the model fail to explain the variation in the dependent variable well. Subsequent research is recommended to increase the sample size of manufacturing companies listed on the JII and replace insignificant independent variables with others that can significantly influence earnings per share.

This research evaluates and optimizes the operational efficiency of Bank Negara Indonesia (BNI) during the 2020-2023 period with a focus on the cost of funds ratio. Using a quantitative approach and qualitative interpretation, this research analyzes BNI financial data to identify trends and factors that influence fund expense ratios. The results provide insight into BNI's performance compared to industry standards and competitors. It is hoped that the recommendations from this research can help BNI management improve operational efficiency, support competitiveness in the banking industry, and make a positive contribution to the national economy.

Developing information systems for the public interest is a necessity for an organization. The success of an organization can be determined by seeing whether the planned objectives have been achieved, each plan needs to be implemented with efficient procedures. These government tasks are closely related to management information systems, because management information systems are applications that improve government performance and are expected to help decision making, information provision, and operational procedures. One of the efforts to create a reliable management information system is by implementing the Regional Goods Management Information System Application (SIMBADA). This study aims to analyze the minutes of handover still done manually and not systemized. This research uses qualitative research methods with a descriptive approach. The results of this study indicate that there are negative and positive impacts related to the use of the SIMBADA application as well as constraints in the application that there is no category of handover minutes, so that the input process is still done manually. Where it is not efficient, it can cause data errors that can affect the performance of related work.

The goal and main issues discussed in this research are how the Organizational Structure influences Performance in the Livestock Farming Area of Al Amin Science and Industrial Park (Living Lab) Glugur Rimbun. This study uses a qualitative associative method, conducting a review of theories and literature, as well as surveys and observations, and collecting opinions from academic community members, especially professors specializing in Human Resources. The research results state that organizational structure is a framework or arrangement that regulates relationships, responsibilities, and authorities within an organization. In management, organizational structure can be considered the foundation or operational framework of an organization. It is a fundamental element that forms the basis for organizing and directing organizational activities. There are several types of organizational structures that can be applied, and the selection of such a structure depends on the organization's goals, size, complexity, and needs. The choice of organizational structure should consider the organization's strategic goals, size, external environment, and the culture to be established. Moreover, organizations can change their structure over time to adapt to changing needs and business dynamics. The importance of organizational structure is reflected in its operational efficiency. By systematically mapping tasks and responsibilities, the structure creates a regular workflow, avoids unnecessary overlap, and establishes a foundation for optimal efficiency.

This paper investigates the impact of sustainable supply chain management (SSCM) practices on corporate performance. Focusing on multinational corporations, the study assesses the effectiveness of green sourcing, waste reduction, and ethical labor practices in enhancing operational efficiency and reputation. Findings suggest that adopting SSCM practices not only improves environmental outcomes but also leads to increased profitability and customer loyalty.

This research aims to find out: how regular monitoring of waiting room facilities by the terminal service officer unit is important to ensure that waiting room facilities are comfortable for passengers to use. If the terminal service office officers are negligent or do not adhere to the SOP guidelines in carrying out supervision, it can result in the functions of the waiting room facilities not being properly monitored so that when there are damaged facilities and so on they cannot be handled quickly which results in passengers experiencing problems. Disappointment This study used qualitative research methods. The data collection techniques used were observation, interviews, documents, and documentation along with observations. The researcher directly carried out observations, the researcher also explained the results of the data taken during the interviews and observations. For the interview, the researcher interviewed the terminal service office officers 3 sources with the document data obtained researcher from documentation of the activities of terminal service office officers when carrying out duties and responsibilities in the field and also in the form of implementation documents for the data analysis techniques used, namely data collection, data reduction, data presentation, discussion, and conclusions. The role of the performance of Terminal Service office officers in carrying out their duties and responsibilities to carry out operational activities for all facilities by the Standard Operational Procedures in the terminal service office By providing all facilities, especially in the departure and arrival areas, which makes service users feel satisfied. Obstacles faced by Terminal service office Based on the results of observations or field observations, it is the lack of personnel and lack of coordination with related units in carrying out operational activities which is the cause of the failure to fulfill the maximum performance of Terminal Service office officers to support security, comfort, smoothness, and safety of anyone at the airport.

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.

Infusion is one of the invasive procedures performed by health workers by injecting a certain amount of fluid into the body into the vein to improve or prevent fluid and electrolyte, blood, and nutritional disturbances. The act of installing an infusion will be of high quality if in its implementation it always complies with the standards that have been set. One of the factors that can affect the performance of nurses, including the compliance of nurses and midwives in providing actions according to the SOP is supervision. This study aims to analyze the relationship between the supervision of the head of the room and the compliance of health workers in carrying out standard operating procedures for infusion at the UPTD Puskesmas Mawasangka Timur in 2023. This study is a correlation analytic study with a cross sectional study design. The sample in this study was 41 people consisting of 21 nurses and 20 midwives. The sampling technique used in this study is nonprobability sampling with total sampling. Data were analyzed using the chi-square test to determine the relationship between the independent and dependent variables. The results of statistical tests showed that there was a relationship between the supervision of the head of the room and the compliance of health workers in carrying out standard operating procedures for infusion at the Mawasangka Timur Health Center UPTD in 2023 (p-value 0.000 <0.05). Supervision of the head of the room has a significant role in increasing the compliance of health workers, especially nurses and midwives, in carrying out standard operational procedures for infusion installation.    

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.