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This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

Small and medium enterprises (SMEs) play a very important role in the economy, especially in developing countries like Indonesia. Developing countries such as Indonesia. This research aims to develop mentoring strategy for SMEs in the snack food sector, specifically “BROWSIST,” which faces challenges in digital marketing,operational efficiency, and implementation of sharia economic principles. Through qualitative descriptive approach, this research conducts mentoring with a focus on optimizing digital marketing, improving operational management, and integrating sharia principles in every aspect of the business. integration of sharia principles in every aspect of the business. The results of the mentoring showed a significant increase in turnover, number of customers, and operational efficiency after three months. efficiency after three months. In addition, stronger application of sharia principles in business transactions and finances principles in business transactions and finances strengthens BROWSIST's position in the halal market. halal market. This study suggests the importance of sustainability in brand development, increasing production capacity, and expanding market reach to support more sustainable business growth. market to support more sustainable business growth.

The optimization of distribution costs from the Koe Bluder factory to various branches is the problem in this study, which aims to minimize total delivery costs and maintain service quality and time efficiency. In the context of the food industry, especially the increasingly popular bluder cake, effective distribution management is crucial to meet customer demand without increasing operational costs. This study uses transportation methods to analyze and optimize the distribution process, which includes determining the initial allocation and identifying factors that affect transportation costs. The approaches used include the North West Corner (NWC) and Modified Distribution Method (MODI) methods to allocate and minimize shipping costs. The analysis results show that a total transportation cost of Rp 124.825,000 can be achieved using both methods. This research highlights the importance of efficient distribution planning in improving operational efficiency and customer satisfaction, with an emphasis on reducing costs without sacrificing service quality

The era of Industry 5.0 marks a paradigm shift in the global business landscape, integrating advanced technologies with human-centric values to create more agile and responsive organizations. This study explores the application of Management Control Systems (MCS) in the digital era, focusing on technologies such as artificial intelligence (AI), blockchain, and the Internet of Things (IoT). The research method involved conducting an interactive webinar via the Zoom platform, including material presentations, panel discussions, and Q&A sessions. Evaluation was carried out through participant feedback to improve the quality of future activities. The findings reveal that implementing digital technologies in MCS enhances operational efficiency, flexibility, and organizational competitiveness. However, challenges such as workplace culture resistance and cybersecurity risks remain significant obstacles. Proposed solutions include continuous training and interdisciplinary collaboration to support sustainable digital transformation. With the right strategic approach, organizations can leverage the opportunities of the Industry 5.0 era to achieve sustainability and innovation.

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.

The Indonesian iced tea drink business located on Jalan Karundang, Cipocok Jaya sub-district, Serang City, Banten, is one of the branches of Indonesian iced tea in Bogor. The aim of this research is to analyze operational management at the Serang branch of the Indonesian iced tea business by analyzing the operational management function. This research uses descriptive qualitative methods. Determining informants using purposive sampling. Data collection through semi-structured interviews. Test the validity of the data by source triangulation. The results of the discussion from this research show that the Serang branch of Indonesian iced tea MSMEs has implemented operational management well in accordance with the 3 operational management functions. Conclusion The Serang branch of the Indonesian tea company MSME has planned its operations thoroughly and in depth, including capacity, location, layout, methods and also the quality of raw materials.

The integration of digital technologies such as artificial intelligence (AI), blockchain, and big data analytics into financial risk management has substantially altered operational dynamics within various industries. This paper explores the dual-edged impact of these technologies, emphasizing both the opportunities they create and the challenges they present. Opportunities discussed include enhanced decision-making through advanced data processing, increased transactional transparency and security via blockchain, and improved operational efficiencies through automation. Conversely, the challenges encompass heightened cybersecurity risks, evolving regulatory compliance demands, costly technological integrations, and the emerging skill gaps in managing these digital tools. The paper further investigates the implications of these transformations for different sectors including banking, SMEs, and the construction industry. Each sector faces unique challenges and benefits from the adoption of these technologies. Future trends suggest a continued evolution influenced by technological innovation and regulatory changes. The paper underscores the necessity for ongoing research and adaptive strategies to fully leverage digital advancements in managing financial risks. By understanding these dynamics, financial institutions can better navigate the complexities of the digital age, ensuring robust risk management and a competitive edge in the global market.

This study aims to analyze the level of user satisfaction with the Library Information System using the PIECES Framework approach. This method includes six main indicators: Performance, Information, Economics, Control and Security, Efficiency, and Service. Data were collected through questionnaires distributed to 30 respondents consisting of library managers and users. The results showed that all indicators were SATISFIED with an average satisfaction score of 3.46. The Control and Security indicator obtained the highest score with a value of 3.93, while Service was the indicator with the lowest value, namely 3.51. In general, the Library Information System is considered to have fast, accurate, and efficient performance in supporting library management. However, there are several inputs related to service features that need to be improved, especially to facilitate new users. The results of this study confirm that the PIECES Framework is effective for evaluating user satisfaction, providing comprehensive guidance for information system analysis. The findings of the study are expected to be a reference for the development of library information systems in the future to improve service quality and operational efficiency.

Tiga Putra's workshop, which is located in Bojonegara Banten, still has meetings with the large number of requests for vehicle repairs from customers, making the workshop have to provide various kinds of spare parts. The purpose of making this journal is to find out the existing conditions in the three sons' workshop and we provide solutions on how to increase the supply of spare parts. The aim of increasing the inventory of motorbike spare parts is to ensure the availability of components needed for vehicle maintenance and repair, so as to increase operational efficiency and customer satisfaction. The methodology used is a qualitative case study, with data collection through in-depth interviews, documentation studies and field observations. The results of the research are that there are obstacles in increasing the supply of motorbike spare parts, namely limited resources, be it money, time or labor. And Tiga Putra's workshop also has a strategy to increase spare parts inventory which can help with real-time inventory and plan reorders more efficiently. And there is also a spare parts inventory table so you can find out which spare parts orders are sold out within one year and require delivery.

This research aims to design a new warehouse layout at Alfamart with a dedicated storage method to increase material storage capacity. The instrument cluster assembly process at Alfamart is very dependent on the smooth supply of materials. The increase in production capacity from 2,500 units/day to 3,000 units/day in 2021 causes a larger need for storage space. The main problem identified is the limitation of the material placement area in the old warehouse. In this study, an analysis was carried out on the types of goods placement policies and optimal facility layout. The research method used is a combination of literature study and data collection from the research site. The results of the analysis show that the new layout design can increase the storage capacity up to 30%, from 240 pallets to 312 pallets. The new layout not only improves the placement of goods, but also increases operational efficiency through wider lanes, clear zoning systems, and better lighting. Thus, this research makes a significant contribution to warehouse management at Alfamart, ensuring that all materials can be stored and accessed in accordance with the established standards.

This paper aims to understand "Container Handling and Arrangement" and to explore various aspects of Container Handling and Arrangement at PT. Terminal Peti Kemas (TPK) Pelindo Belawan in the context of modern logistics industry. It will discuss the latest methods and technologies used in container management, as well as their impact on operational efficiency and cost reduction. Container handling and arrangement are critical components in international trade, requiring careful planning and implementation. By investing in new equipment, implementing automation technologies, developing efficient logistics systems, and providing training and development programs, ports can improve efficiency and effectiveness in container handling and arrangement. The data used in this research are primary data obtained through field observations, direct interviews with company personnel, and secondary data collected from books, journals in libraries, and other reading sources related to the subject matter. One of the main challenges in container handling is managing limited storage space.  

Objective: This study investigates the critical role of risk management practices in enhancing corporate performance, with a specific focus on financial institutions and manufacturing sectors. The research aims to uncover how effective risk management contributes to organizational resilience, operational efficiency, and long-term sustainability.Methodology: A Systematic Literature Review (SLR) methodology was employed to analyze 11 peer-reviewed academic articles published between 2015 and 2023. The selected studies were drawn from reputable databases such as Scopus and Web of Science, using predefined inclusion criteria. The analysis focused on identifying patterns, gaps, and emerging trends in risk management practices.Findings: The study reveals that robust risk management significantly enhances organizational resilience, mitigates exposure to financial and operational risks, and fosters improved corporate governance. Frameworks such as ISO 31000 and Enterprise Risk Management (ERM) are identified as pivotal in aligning risk management with strategic objectives, thereby driving sustainable growth.Contribution: This research underscores the need for a unified and standardized risk management framework that addresses sector-specific challenges while promoting cross-industry applicability. Policymakers and industry leaders are urged to prioritize risk management as a strategic imperative, especially in times of crisis.

This article discusses operational risk analysis at PT. Bank Sumut Sharia Business Unit in the context of the growth of the sharia banking industry in Indonesia. With the increasing need for banking services that comply with sharia principles, it is important for banks to understand and manage operational risks that can disrupt the performance and sustainability of their operations. This research aims to identify and evaluate operational risks and provide mitigation recommendations to increase the effectiveness of risk management. It is hoped that with in-depth analysis, PT. Bank Sumut can strengthen its position in the sharia banking industry and provide better services to customers.

Health centers have an important role in providing effective and efficient health services to the community. However, the problem of long and unorganized queues often hinders the quality of service. This study aims to design and implement a web-based queue management system at the Stabat Lama Health Center. The methods used include system requirements analysis, database design, and software development. This system allows patient registration, queue number retrieval, and automatic patient calling, thereby reducing waiting time and increasing operational efficiency. The implementation results show that this system is able to create a more orderly service flow, minimize errors in the queuing process, and increase patient satisfaction. With the integration of information technology, this system is expected to support the transformation of more modern and responsive health services.

This research aims to develop strategies for SI/TI Cafe Ungu to improve operational efficiency and competitiveness. Cafe Ungu is still struggling to integrate technology, so some business processes are still done manually and are less efficient. The method used to analyze the internal and external conditions of the company, as well as the SI/TI conditions, is Ward and Peppard with a qualitative approach through interviews and observations. SWOT Analysis, Value Chain, PEST, and McFarlan Strategic Grid are components of the method used to determine the appropriate application for Cafe Ungu. The analysis results show that automated bookkeeping, web-based inventory management, and centralized POS systems can improve data accuracy and operational efficiency. Additionally, it is recommended that the customer experience be improved with a digital queue system and modern payment methods. By implementing this strategy, Cafe Ungu is expected to adapt to market changes and enhance its competitiveness. Thus, the SI/IT strategy based on the Ward and Peppard method successfully supports Cafe Ungu's long-term goals.

This study is about price trends in two traditional Indonesian food stalls between Warung Nasi Padang and Warteg. Based on a survey of 51 customers, they found that price differences can be caused by basic factors; operational costs, raw material prices and consumer preferences. The result of this study is that the characteristics of Nasi Padang can be seen in stable prices and competitive strategies, while the characteristics of Warteg are more affordable and flexible. This difference affects the management strategy, which provides suggestions to improve productivity and competitive pricing.  

The aim of this research is to analyze the feasibility of investing in North Surabaya Hospital, Bulak District, Surabaya City with the parameters Net Present Value, Internal Rate of Return, Benefit Cost Ratio (BCR) and Payback Period. This research focuses on the North Surabaya Hospital which was built by the Surabaya City Government Health Service with a budget for 2026. The research instruments used were interview guidelines and observation sheets, with data collection procedures via location with related parties in the construction of the hospital, site observation, as well as documentation that includes primary and secondary data. Based on investment analysis of North Surabaya Hospital and evaluation of sensitivity to operational costs and potential income, the conclusion obtained is: Alternative 1 is feasible because it produces an NPV value of Rp. 211,014,227,005, IRR of 9.85%, BCR of 1.23 and PP of 7.69 years, but will be sensitive to the point that it is not feasible if there is an increase in hospital operational costs above 2.05% or a decrease in hospital service levy rates above 1.39% . Alternative 2 is not feasible because it produces an NPV value of Rp. 28,416,192,984, IRR of 6.57%, BCR of 1.14 and PP of 8.34 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 7.73% or an increase in hospital service levy rates above 5.59%. Alternative 3 is not feasible because it produces an NPV value of Rp. 66,444,241,124, IRR of 7.30%, BCR of 1.16 and PP of 8.20 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 5.7% or an increase in hospital service levy rates above 4.08%. Alternative 4 is feasible because it produces an NPV value of Rp. 166,294,504,181, IRR of 9.26%, BCR of 1.20 and PP of 7.70 years, but it will be sensitive to the point of being unfeasible if there is an increase in hospital operational costs above 0.15% or a decrease in hospital service levy rates above 0.10%.

Meter management and maintenance play a critical role in ensuring billing accuracy and operational efficiency at PLN, particularly in the Kisaran Branch Office. The manual system currently employed often encounters challenges such as inconsistent data recording, delays in maintenance, and a lack of information transparency. To address these issues, a Meter Maintenance Information System has been designed as an efficient solution for managing measuring instruments.This system is designed to support meter data recording, maintenance schedule monitoring, maintenance history logging, and real- time reporting of meter conditions. Utilizing web-based technology and a centralized database, the system integrates meter data from various locations, facilitating decision- making for technical staff. Implementation results indicate that the Meter Maintenance Information System can improve management efficiency by up to 40%, reduce recording errors, and accelerate the identification process of meter damage. Furthermore, the system supports operational cost efficiency by optimizing maintenance schedules. Thus, this system is expected to serve as a strategic step for PLN to enhance service quality for its customers.  

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

Business ethics is a fundamental aspect in the management of Micro, Small, and Medium Enterprises (MSMEs) to ensure business sustainability and growth. This research discusses the role of business ethics in Karijawa Permai MSMEs, which focuses on building consumer trust, improving reputation, and creating harmonious relationships with stakeholders. Ethical practices, such as honesty in service, regulatory compliance, and social responsibility, help strengthen the position of these MSMEs in the competitive local market. In addition, consistent implementation of business ethics is able to increase employee loyalty and support environmental sustainability. The method offered to partners/MSMEs is in the form of education/socialization using LEAFLET which is carried out door to door. The material provided in the leaflet includes a discussion of (1) The Role of Ethics in Doing Business for MSME Actors, (2) Benefits in Doing Business for MSME Actors (3) The Application of Ethical Principles in Doing Business in Finance, Marketing, Production and Human Resources Activities. The findings show that the effective implementation of business ethics not only improves operational performance, but also has a positive impact on local communities and economies. Thus, business ethics is a strategic element in optimizing the contribution of Karijawa Permai MSMEs to sustainable development. The activity also showed that partners were very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.