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This study expects to decide the impact of capital construction on the monetary execution of PT Gowa Makassar The travel industry Improvement Tbk in Makassar City in 2019-2023. The examination utilizes an illustrative methodology. The number of inhabitants in this study is the yearly monetary report of PT Gowa Makassar The travel industry Improvement Tbk. The example of this study utilizes the monetary position explanation and benefit and misfortune articulation of PT Gowa Makassar The travel industry Advancement Tbk for the period 2019-2023. This study involves auxiliary information as fiscal reports for the 2019-2023 period obtained from www.idx.co.id. The information assortment strategy utilized in this study is documentation. The information examination method in this study utilizes numerous direct relapse investigation involving the Measurable Bundle for the Sociologies (SPSS) variant 25 program. The examination results show that the impact of capital design (DER, DAR, and LDER) somewhat and at the same time affects corporate monetary execution (ROE) at the organization PT Gowa Makassar The travel industry Advancement Tbk for the 2019-2023 period.

In an increasingly complex era of globalization, companies are expected not only to be profit-oriented, but also to pay attention to their social responsibility. This study aims to analyze the effect of business ethics on the effectiveness of Corporate Social Responsibility (CSR) programs in companies listed on the Indonesia Stock Exchange (IDX). The method used is quantitative analysis with a Structural Equation Modeling (SEM) approach using data from questionnaires distributed to 100-150 companies during the 2019-2023 period. The results of the analysis show that there is a significant relationship between business ethics and CSR performance, where companies that apply ethical principles tend to have more effective CSR programs. The implications of this study emphasize the importance of integrating ethics in business strategy to enhance corporate reputation and meet stakeholder expectations. This study also provides recommendations for companies and policy makers to formulate policies that support ethics-based CSR practices.

This qualitative literature review explores the evolving relationship between corporate governance and corporate strategy, focusing on recent insights and identifying future research directions. Drawing on a comprehensive analysis of studies from 2023–2024, the review highlights the pivotal role of governance mechanisms—such as board composition, accountability frameworks, and sustainability integration—in shaping strategic decision-making. Key findings reveal the increasing importance of diversity, long-term ownership structures, and adaptive governance practices in addressing global challenges. Furthermore, the study synthesizes the impacts of governance on strategic outcomes, emphasizing areas requiring further empirical exploration, such as the intersection of sustainability and innovation. This review contributes to the academic discourse by offering a consolidated perspective on governance-strategy dynamics while providing a roadmap for future research endeavors. Limitations and avenues for advancing the theoretical and practical understanding of this critical relationship are also discussed.

Human Resource Management (HRM) plays a strategic role in supporting the increase in customer loyalty as one of the indicators of business success. Customer loyalty is not only influenced by the quality of products or services, but also by the interactions carried out by employees in various business lines, such as customer service, sales, and marketing. Customer service-oriented employee training is an important aspect of this strategy. By providing the right training, employees can better understand a customer's needs, respond effectively, and create a positive, memorable experience. In addition, the development of a corporate culture that focuses on superior service and employee empowerment also contributes to increased work motivation, which has a direct impact on the quality of interactions with customers.

Mergers and acquisitions (M&A) are widely recognized as strategic instruments for corporate growth, restructuring, and competitive advantage. This semantic review synthesizes recent Scopus‑indexed literature to examine the strategic implications and performance outcomes of M&A. The study highlights that strategic alignment between acquiring and target firms is fundamental to synergy realization, operational efficiency, and innovation. Managerial expertise emerges as a decisive factor, with effective leadership ensuring smooth integration and long‑term value creation. Market dynamics, including economic volatility, regulatory changes, and geopolitical tensions, significantly influence M&A strategies and outcomes, while technological integration accelerates digital transformation and enhances competitive positioning. Cultural fit is identified as a critical determinant of organizational cohesion, with misalignment often leading to employee resistance and reduced productivity. Financial outcomes vary, ranging from profitability improvements through economies of scale to underperformance caused by overestimated synergies or poor integration. Furthermore, environmental, social, and governance (ESG) considerations are increasingly shaping M&A strategies, reinforcing stakeholder trust and sustainable value creation. By adopting a holistic approach that integrates strategic foresight, managerial acumen, market awareness, technological innovation, and sustainability, firms can optimize M&A as a tool for growth and resilience in dynamic global markets.

This study aims to analyze the bankruptcy crisis communication of PT. Sepatu Bata tbk, using the literature review research method to collect data through several journals and articles. The bankruptcy of PT Bata is a significant case of business failure and shows the tight competition between industries. This study analyzes the factors causing the bankruptcy of PT Bata, namely: changes in consumer behavior, inability to face competition, business strategy errors, and declining economic conditions. The results of the study indicate that the bankruptcy of PT Bata has an impact on decreasing stock values, reducing the workforce, and losses for creditors. This study contributes to the understanding of the factors causing corporate bankruptcy and the importance of strategic planning. As well as for future improvements.

Ethical business conduct is increasingly considered important as a strategy to face competition professionally in the era of globalization and digitalization. Business ethics help companies build strong trust, reputation and loyalty among customers, employees and other stakeholders. This research explores various forms of ethical behavior in business, including transparency, social responsibility, and commitment to fair and sustainable practices. Through theoretical approaches and case studies, this research shows that companies that adopt ethical behavior not only improve their image in the eyes of the public but can also achieve a sustainable competitive advantage. The results show that companies that conduct business ethically tend to gain stronger customer loyalty, higher employee productivity, and mitigation of reputational risks. In addition, ethical business behavior also has a positive impact on the achievement of long-term goals and corporate sustainability. Therefore, ethical business behavior is not just a moral choice but also an effective business strategy in facing competition professionally

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

Green Management has become an important strategy for companies to face environmental challenges while increasing competitiveness in the global market. This study aims to analyze the implementation of Green Management as a strategic approach in increasing the company's competitive advantage. The research method used is a literature review of various relevant previous studies, including the concept of Green Management, its impact on operational efficiency, product innovation, and corporate image. The results of the analysis show that the adoption of Green Management contributes significantly to reducing operational costs through energy efficiency and waste management. In addition, companies that implement sustainable practices succeed in creating added value for consumers, increasing customer loyalty, and strengthening market positions. This study also identifies several challenges, including initial implementation costs and organizational resistance, which can be overcome through government policy support and increasing environmental awareness among stakeholders. Thus, Green Management not only supports environmental sustainability goals but also provides strategic advantages for companies in the long term.

Corporate social responsibility (CSR) plays an important role in supporting sustainable development in Indonesia. This article analyzes eight flagship CSR programs from various companies covering the environment, education, financial inclusion, and community empowerment sectors. Using a qualitative case study approach, the research found that the integration between business strategy and CSR initiatives can create significant and sustainable economic, social and environmental impacts. Programs such as Memilah Sampah Menabung Emas by Pegadaian, Electrifying Agriculture by PLN, BRInita by BRI, Desa Sejahtera Astra by Astra, TJSL Desa Penglipuran by Pelindo, Mas Tani Tampan by PGN, Desa Energi Berdikari by Pertamina International Refinery, and PAUD Berkarakter by Adaro succeeded in improving community welfare, opening economic opportunities, reducing carbon emissions, and increasing access to quality education. The synergy between the company's core business and CSR implementation not only fulfills regulatory obligations, but also becomes an effective strategy to create a sustainable positive impact on society and the environment.

This research aims to analyze the sustainability strategy implemented by PT Aspirasi Hidup Indonesia Tbk in the face of evolving market trends and consumer preferences. The main issue raised is the importance of adaptation to market changes and increasing the company's commitment to social responsibility. The main problem studied is the reason why Kawan Lama Group has changed the name of ACE Indonesia to PT Aspirasi Hidup Indonesia Tbk (AHI) (ACES) which was agreed at the Extraordinary General Meeting of Shareholders (EGMS) on June 7, 2024. This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Aspirasi Hidup Indonesia Tbk for the period 2019-2023. This research method uses a quantitative approach with descriptive research type.  The data was analyzed using Statistical Product and Service Solution (SPSS) Version 25 software. The analysis method includes Normality Test, Autocorrelation Test, and t Test (Partial Test). The results of this study are expected to provide insight into the impact of corporate funding decisions on the resulting profitability. Debt To Equity Ratio partially has no effect and is insignificant to Return On Equity where the tcount < ttable value is 1.802 < 2.30600 and a significant value of 0.169.    

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

Legal awareness and compliance are fundamental pillars of national legal development, aimed at establishing a just, effective, and responsive legal system that aligns with societal dynamics and development needs. This study identifies strategies to enhance legal awareness and compliance at individual, institutional, and corporate levels through a normative juridical approach, analyzing key elements of the legal system—legal substance, legal structure, and legal culture—based on Lawrence Friedman’s theory. The research highlights the importance of legal audits as a strategic tool for assessing regulatory compliance and ensuring the implementation of Good Corporate Governance in public institutions and business entities. Strengthening the regulatory framework for legal audits, including legitimizing the legal auditor profession, is essential to ensure independent, objective, and credible assessments, fostering public trust, business confidence, and legal system stability. By bridging gaps between legal formulation and implementation, legal audits contribute to a conducive business environment, enhanced national competitiveness, and effective legal development that supports Indonesia’s vision as a secure, just, and prosperous state.

This study aims to explore the impact of consumer time sensitivity on product development process choices in a competitive market. By analyzing the existing literature, this study identifies two main approaches to product development: concurrent processes and sequential processes. Concurrent processes allow companies to accelerate product launches, while sequential processes reduce the risk of irreversible upfront investments. The study found that consumer time sensitivity encourages companies to adopt concurrent processes, especially in dynamic markets. In addition, asymmetry in competition, where companies have different product approval probabilities, affects the development strategy carried out. Government policies also play a role in supporting investment in product development through subsidies, although this can lead to unwanted side effects. This research provides important insights for managers and stakeholders in formulating effective product development strategies and underscores the importance of understanding consumer behavior in corporate decision-making.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

The chicken cartel in Indonesia that was exposed in 2016 has become a major issue affecting market structure and corporate competition. This strategy involves 12 large companies collaborating to control the availability and price of chicken by limiting chicken production (parent stock). Using a descriptive approach and normative legal research methods, this study examines how the cartel affects market structure, corporate competitiveness, and consumer welfare. This study reveals that the chicken cartel encourages oligopolistic conditions that are detrimental to small producers, consumers, and the economy as a whole. Large companies dominate the market, causing consumers to pay unfair prices, while small farmers lose their competitiveness.    

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

This study aims to analyze the internal and external factors influencing the marketing strategy of Tagify, a business engaged in the design of lanyards and ID cards. Using a descriptive qualitative analysis method, the study collects secondary data from literature reviews related to marketing strategies and SWOT analysis. The findings reveal that Tagify's strengths lie in creative design, fast production capability, and flexibility in meeting customer demands. However, the main challenges are limited production capacity and suboptimal use of social media for marketing. Significant opportunities exist in the growing demand for custom products in corporate sectors and large events, while the primary threat comes from intense price competition. The implications of this research show that SWOT analysis is crucial in formulating effective marketing strategies to address challenges, seize available opportunities, and strengthen Tagify's competitive position in the market.

In an increasingly connected digital era, companies are faced with great challenges in managing crisis communication to maintain their reputation when facing emergency situations. This research aims to analyze effective crisis communication strategies in maintaining the company's reputation, focusing on the application of the theory of “Situational Crisis Communication Theory” (SCCT) and “Integrated Crisis Mapping” (ICM). The research method used is a qualitative approach through case studies on companies in Indonesia that have faced a reputation crisis. The results show that rapid response, use of social media, and transparency are crucial components in an effective crisis communication strategy. Companies that apply the SCCT approach, taking into account the type of crisis and the appropriate response, prove to be better able to reduce negative impacts and strengthen a positive image in the eyes of the public. In addition, ICM helps companies customize their communication strategies based on audience emotions, such as fear or anger, thus increasing the level of public trust during a crisis. In conclusion, a structured and adaptive crisis communication strategy can help companies maintain and even improve their reputation in emergency situations.