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Nuraeni Nuraeni; Lita Murdiana; Khoirul Huda

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Banking, which acts as a financial middleman, is crucial to a country's economy. One definition of a bank is an entity whose primary business is to accept deposits from the general public and then make loans, savings accounts, and other financial products and services available to residents of the community in order to raise everyone's quality of living. People's credit banks (BPR) in Indonesia are financial institutions that conduct their operations in accordance with traditional banking practices and/or sharia law. This research set out to quantify the impact of external funding and risk management on the bottom lines of Indonesia's islamic rural banks. From the total sample size of 164 businesses, 46 were selected at random as representative of the banking sector. The Statistical Package for the Social Sciences (SPSS 29) was used for all statistical analyses and data processing. Findings from the study include: (1) the insignificant impact of third-party funds on BPRS performance; (2) the insignificant negative impact of non-performing financing on BPRS performance; (3) the insignificant impact of the financing-to-deposit ratio on BPRS performance; and (4) the significant negative impact of operational costs on BPRS performance.

Rizaldi Ardin Wicaksono

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

The Terminal Operation Center (TOC) unit is an integrated monitoring system for airport operations and service activities at the terminal, using the concept of collaboration with other stakeholders. This study discusses the Terminal Operation Center (TOC) Unit in supervising the operational performance and service of check-in area facilities at Domestic Terminal 3 at Soekarno Hatta International Airport, Tangerang. The check-in area is a place that must always be monitored because it is the initial gathering point for flight service users who have the potential for queue accumulation.During the months of August and September 2022, this study was carried out at Tangerang's Soekarno Hatta International Airport. The data collection techniques employed were observation, interviews, literature and documentary studies, and descriptive qualitative research. Data collection, data reduction, data presentation, and findings were all assessed utilizing qualitative data analysis methodologies, and their validity was checked by using three different sources and three different methods.The results of this study indicate that at Soekarno Hatta International Airport, the Terminal Operation Center (TOC) Unit has played a good role in supervising operational and service performance in the Domestic Terminal 3 check-in area. This role is in accordance with applicable regulatory standards and Standard Operation Procedures (SOP).

Sehat Wati Tomagola; Febriansyah Ignas Pradana

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

The covid-19 pandemic in Indonesia is part of the 2019 coronavirus disease (covid 19) pandemic that is currently taking place throughout the world. During the Covid 19 pandemic there was a system change at Pattimura Ambon Airport, especially in the AOCC unit, namely a change in online system services. The purposes of this study are 1) To determine the impact that the covid pandemic has had on performance at the Airport Operational Control Center (AOCC) unit. 2) To see the positive and negative values ​​due to the impact of the covid pandemic on the Airport Operational Control Center (AOCC) at Pattimura Ambon International Airport. This study uses a qualitative method. The instruments used were the researchers themselves supported by the results of interviews, observations and documentation with supporting documents from the AOCC and the air transport unit at Pattimura Ambon International Airport. To answer the formulation of the research problem, the researcher conducted 3 stages of analysis consisting of data reduction, data presentation, and drawing conclusions. The results of this study show that the Covid pandemic has had a huge impact on airport services because this pandemic has required the government to issue regulations that greatly impact AOCC service activities because it results in changes to the work system so that it also has an impact on the performance of AOCC service officers. This is also related to the solution set by the Airport Operational Control Center Unit, namely changing their work system in providing services to passengers. Previously, Customer Service Staff provided services to passengers directly, so during the pandemic this was changed through a monitor screen. Not only that, the Airport Operational Control Center Unit also changed the working hour limit which was originally until 08.00 Wit. during the pandemic, the limit of working hours for AOCC was only until 04.00 Wit. coupled with the change of staff every day alternately.

Arif Rahman; Yuniar Istiyani

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Airlines must always improve passenger services on the ground. One of its services is the determination of time or On Time Performance which is a benchmark for the trust of service users who are the choice to travel. There are obstacles that become obstacles in achieving On Time Performance, namely worsening uaca, inadequate airport facilities, traffic and others. This study aims to determine the performance of Ramp Handling in handling aircraft at Wings Air at PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa and for 2.knowing the stipulation of aircraft departure time on Wings Air airline At PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa. This research is qualitative with data obtained from observation, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusions. This research will be conducted in July 2023 at PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa. The result of this study is the performance of Ramp Handling in handling aircraft is to ensure all tools, needs and employees are ready to be positioned with their respective duties, and monitor the weather for the aircraft in order to land. In addition, the Ramp Handling Unit serves as a liaison between operational activities at the facility and operational activities at the terminal. To provide or ensure all activities on the aircraft and in the terminal run properly. The achievement of On Time Performance has been maximally optimized according to the time given by the company for 20 minutes the aircraft while on the ground, the Ramp unit makes excellent use of this time. The achievement of punctuality has been carried out optimally starting from before the plane landed. All jobs such as, helping cabin crew pick up garbage from the plane, communicating with pilots, and communicating with engineers to ensure the condition of the engine to raise passengers into the plane.

Faril Aditya Pratama; Febriansyah Ignas Pradana

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

This study was made to determine the performance of Lost and Found unit in handling lost and damaged baggage, which aims to analyze the performance of Lost and Found unit in handling lost and damaged baggage at PT Merpati Angkasa Abadi Sultan Muhammad Kaharuddin III Sumbawa Airport. The research method uses a qualitative method, namely with the stages of observation, interviews, and documentation. It is known that the Lost and Found unit of Wings Airline at PT Merpati Angkasa Abadi Sultan Muhammad Kaharuddin III Sumbawa Airport is not in accordance with the SOP (Standard Operational Procedure), and there are several things that must be further improved by the Lost and Found unit in the future in carrying out its duties and taking full responsibility for passenger inconvenience about problems regarding luggage. It is expected to improve the form and quality of better performance for lost and found unit officers in handling Wings Air airline passenger baggage in order to minimize and avoid baggage irregularities and things that harm for passengers.

Bambang Laras Media; Abdul Latif N; Wahudin Diantoro; Abdul Khamid

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Malahayu Reservoir is located in Malahayu Village, Banjarharjo District, Brebes Regency. Malahayu Reservoir was built in 1935. Malahayu Reservoir is planned to have a water storage capacity of 69 million m³ with a water surface area of 9.25 km². The main purpose of the construction of this reservoir is to supply irrigation water with a total area of 12,674 Ha, consisting of DI Kabuyutan of 4,166 Ha, DI Jengkelok of 6,173 Ha, and DI Babakan of 2,335 Ha. However, the water supply in Malahayu Reservoir continues to decrease, allegedly due to the high amount of sediment. The current problem is the occurrence of sediment in the Malahayu Reservoir. The pattern of operation using this reservoir needs to be studied because it is considered less optimal and because there needs to be a review of the use of reservoir water using newer data. That way, an operating pattern is needed to determine the reliability of reservoirs in their use as irrigation water providers. This study began by analyzing the secondary data obtained. Data is processed to obtain the amount of reservoir discharge and water needs for irrigation water. And the study ended with a simulation of the reservoir operation pattern. From the results of this study, it is expected to help provide solutions for the operation pattern of Malahayu Reservoir as an optimal reservoir. To improve the performance of the Malahayu Reservoir, supporting data such as reservoir operational systems and performance, hydrological data, reservoir operating procedures and patterns, and irrigation data are needed. The results of the analysis showed that the operation of the Malahayu Reservoir was less than optimal. Simulation of reservoir operation shows that the volume of water in Malahayu Reservoir is below the Minimum Operating Level (MOL), which is the minimum volume of water that should be in the reservoir. According to the records of the Cimanuk-Cisanggarung River Basin Center (BBWS), the condition of water supply in the Malahayu Reservoir continues to decline since this reservoir was built during the Dutch colonial rule until now.

Embun Febryanti Panggabean; Muhammad Irwan Padli Nasution

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Effective data governance is critical for companies to ensure that the use of data in their operations has a positive impact on overall performance and enables the fulfillment of legal obligations regarding the use and management of data and regulatory requirements. Data services are a core business function of the agency, therefore it is very important for companies to give high priority to providing reliable data quality. By avoiding duplication, ensuring correctness, validity and ongoing accessibility, data governance is critical to obtaining high-quality data. Currently, financial institutions have not formally adopted an effective data governance policy. Therefore, a study was conducted to examine the relationship between data governance and data management and how this affects Bank Mandiri's performance. The research method used is qualitative and is based on an in-depth examination of the relevant literature, including books and journals. In addition to determining the influence of data governance on management practices and the overall performance of a bank, this study aims to gain insights into the relationships and dependencies between data governance and data management. The findings of this study indicate that despite having similar objectives, data management and data governance show interdependence and reciprocity in various aspects.

Sarah Rania Annisa; Syalisa Syabil; Huwaydi Azzam Yusuf; Acim Heri Iswanto

Jurnal Rumpun Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation

Nurfani Azimawati, Nurfani Azimawati

Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

Alifia Iga Sutrisno; Risqi Firdaus Setiawan; Taufikurrahman Taufikurrahman

jurnal ABDIMAS Indonesia 2023 STIKes Ibnu Sina Ajibarang

Many of the MSMEs are only focused on their sales and marketing strategies and then ignore their company's financial reports. Business financial reports are important for every business because they can provide an overview of the company's performance and the current state of the business. The problem of managing funds is a key factor that can lead to the success or even failure of MSMEs. ). Errors in cash management can make MSMEs suddenly no longer have cash for operational needs every day. In this assistance, the author introduces an application that can be applied via a smartphone called Financial Records. The purpose of this mentoring activity is to equip MSMEs with the knowledge and skills to make digital financial reports. In addition, it is hoped that in the long term it will change the behavior and culture of oral in business to become written. The method used is action research in which the author makes observations about which MSMEs need assistance regarding their financial management. In this activity get a positive response from both partners. Authors together with partners share information and practice preparing financial reports together. Through this activity, Cemal – cemil By Dian and Finza Cake & Cookies partners already have the Financial Records application and are proficient in managing it

Haryadi, Sugeng; Hermawati, Lilin; Pratomo, Sunu Arsy

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

This study focuses on the management of gear pump maintenance on KM Kelimutu ship. Data collection methods are used to identify and investigate the causes of damage that occur in the gear pump. The required maintenance and repair actions are determined based on the analysis results. The process of managing maintenance involves several important steps. First, planning is carried out to determine the planned maintenance actions. Subsequently, organization is conducted by appointing responsible personnel and coordinating with relevant parties to minimize disruptions to the maintenance of equipment and other machinery on the ship. Furthermore, actuating involves efforts to ensure that all human resources work according to their tasks, functions, and competencies in order to achieve company goals. Finally, control is implemented through supervision of each job performed to identify and rectify any potential errors. The results of this study provide insights into the importance of gear pump maintenance and effective strategies in managing the maintenance process. By implementing the appropriate steps, it is expected to enhance the performance of the gear pump, extend its service life, and optimize operational efficiency in the industry.

Dewi Safitri; Kifni Yudianto

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

On Time Performance is very important for the image of an airline company. The performance of boarding gate officers is one of main factors in creating On Time Performance during the brading process it is also necessary to have quality human resource support god service to passangers. Gate officers must be careful and coordinae with other staff in carrying out boarding. Analysis of the performance of gate officers in achieving an On Time Performance flight based on performance indicators. To analyze the data in this study using descriptive qualitative methods. Reserch data collection was carried out by means of interviews, observation, documentation and literature studies in the boarding gate work unit area of PT Kokapura Jenderal Ahmad Yani Airport, Semarang. The result of this study are the performance of boarding gate officers who are quite good at providing boarding services to passanger. Boarding gate officers carry out boarding activities in accordance with the Standart Operational Procedure (SOP) that applies to each airline handled by PT Kokapura Ahmad Yani. The obstacle experienced by gate officers was the lack of information regarding flight delays, however, gate officers were able to overcome these obstacles bycoordinating and updating every 10 minutes with operational staff regarding the condition of the aircraft to be boarded.

Gustania Dora Pereira Soares De Jesus; Septiyani Putri Astutik

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

The Terminal Service Officer, or better known as the Terminal Inspection Service, is a work unit tasked with supervising all facilities in the Land Side area of the airport, curb/sidewalk, parking area and terminal building. Before the airport operates, the Terminal Service Officer ensures or checks in advance whether all facilities are ready to operate or not, if one of these facilities is not ready, it will affect the operational processes of El Tari Kupang International Airport and can also pose a risk to the performance of TSO officers. . The purpose of this research is to find out the performance and efforts of Terminal Service Officers in resolving obstacles to facility monitoring at El Tari Kupang International Airport. This study used a qualitative descriptive method using data from interviews with 3 Terminal Service Officers, observation and documentation. The data analysis technique used in this study is data reduction, data presentation and drawing conclusions. Based on the results of this study, Terminal Service Officers (TSO) have duties and responsibilities that are in accordance with Standard Operating Procedures including facilities that are the responsibility of Terminal Service Officers, especially the land side area, passenger terminal and departure/arrival area, carry out routine checks supporting facilities to keep them operating properly. If in carrying out the supervision there is a damaged facility, it will be immediately coordinated with the unit concerned and repaired immediately.

Luluq il Jannah; Abdilla Rungki P; Ariny Asyhari; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

Naufal Taufiqul Hakim; Hijroh Tamamil Gina; Apriliano Chandra Diva; Gilang Gemilang; Didik Aribowo

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Metro ethernet is an ethernet-based high-capacity data network solution service that provides flexibility, simplicity and quality of service (qos) to business customers of internet service providers (isp) and other licensed service providers (olo). Ethernet has speeds of up to 10 gbps and with distances of tens or even hundreds of kilometers. The method used in writing this journal is to use the literature review method, namely the method used is the result of an analysis of various previously published scientific article information. Utilization of metro ethernet in its benefits, namely managing risk intelligently, in its management functioning and running independently, namely utilization for each operational, functional and administrative. Reliability, in operation metro ethernet will detect and track discovery to report that it is in a connection failure situation in its performance measurement. Flexibility, support for various services and transportation. Cost-efficiency, simple and highly maintainable metro ethernet network scalability, supports speeds up to 10 gbps. This research was made to find out more about the uses of the metro ethernet network and the configuration on metro ethernet.

Vevbi Verra; Endah Kurniawati; Ririn Wahyu Arida

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This researcher aims to determine the effect of asset management on financial performance at PT. Astra International Tbk. The variables of this study are total asset turnover (X1), fixed asset turnover (X2), working capital turnover (X3), and operating profit (Y). This study uses a quantitative method in the form of financial reports from 2012 to 2021, the sample used is 40 and the source of data from this research is the quarterly financial reports of PT. Astra International Tbk. The data collection technique in this research is to use a documentation study. Data analysis techniques in this study used the classical assumption test, hypothesis testing, multiple linear regression analysis and the coefficient of determination test. Data processing in this study used the software program SPSS (Statistics Package for the Social Sciences) 25.0 for windows. By using a level of 5% or 0.05 with the results (1) partially the total activation turnover has a significant effect on operational profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted. (2) partial activation turnover still has a significant effect on operating profit with a significance value of 0.004 <0.05, which means H0 is rejected and Ha is accepted. (3) partially working capital turnover affects operational profit with a significance value of 0.000 <0.05, which means that H0 is rejected and Ha is accepted. (4) simultaneously total asset turnover, fixed asset turnover, and working capital turnover have a significant effect on operating profit with a significance value of 0.000 <0.05 which means H0 is rejected and Ha is accepted.

Yumiza Aprilia Putri; Kartika Malika Putri; Ratih Kusumastuti

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

Jaiyanti Jaiyanti; Maria Cristina Raja; Ratih Kusumastuti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Muhammad Ali Najib; Zaimah Zaimah; Ratih Kusumastuti

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.