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Management of medical Hazardous and Toxic (B3) waste is a major challenge in the health and environmental fields. PT Ubersari Kertalangu, as a company operating in the waste and environmental management sector, requires a structured company architecture system to support B3 medical waste management activities safely, efficiently and in accordance with regulations. This research designs a TOGAF-based corporate architecture planning method that is integrated with the ISO 31000 risk management approach. The results show that this integrative model is able to increase waste tracking accuracy, mitigate environmental and legal risks, as well as company operational efficiency..    

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

Human resource (HR) planning and development is an important foundation in supporting the achievement of strategic organizational goals. This article comprehensively discusses the HR needs planning process in the managerial and operational context, as well as sustainable HR development strategies. The method used is a literature study with a descriptive approach to explore concepts, theories, and best practices in HR management. The results of the study indicate that HR planning not only includes recruitment and training, but also talent management, career development, and structured performance evaluation. On the other hand, HR development strategies focus on improving competencies through technical training, leadership development, and soft skills to face changes in the business environment. The synergy between planning, operational implementation, and HR development is very important to form an adaptive, competitive, and sustainable organization.  

The Occupational Safety and Health Management System (SMK3) has an important role in creating a safe and productive work environment, especially in the manufacturing industry which has high risk potential. This research uses a literature study approach to evaluate the concept, implementation, and impact of SMK3 on operational performance. The results show that consistent implementation of SMK3 can reduce the number of work accidents, improve the efficiency of the production process, and encourage the creation of a positive safety culture. However, several obstacles are still faced, such as low awareness and compliance with safety procedures and weak supervision. Therefore, the active involvement of all parties, from management to employees, as well as regulatory support from the government is needed to ensure the effectiveness of SMK3 in the long term and improve industrial competitiveness.

Bank Ekonomi Rakyat Mangatur Ganda has great potential in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) through effective credit distribution and targeted information delivery, especially for segments that have not been optimally served. Optimizing the role of banking is carried out through various strategies, such as socializing credit programs, providing convenience in the credit application process, implementing outreach strategies, improving service quality, and financing in potential sectors. In addition, the use of information technology is key to expanding service coverage and increasing operational efficiency. Strategic partnerships with the government, other financial institutions, and MSME communities are needed to create an inclusive and sustainable business ecosystem. With management commitment and implementation of targeted strategies, Bank Ekonomi Rakyat Mangatur Ganda has a great opportunity to significantly encourage MSME growth and contribute to improving the welfare of the wider community.

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

Skincare Distributor Sr12 is a Distributor that provides herbal beauty products from PT. SR12 Herbal Perkasa. PT. SR12 Herbal Perkasa is a company engaged in the field of herbal & skin care which was established in 2015 by Toni Firmansyah, S. Farm., Apt as the main director, Asrianty Salam, S.Farm as a pharmacist who is responsible for Plant Operational. The Sr12 Distributor Store requires more active and wider marketing to increase sales. To improve marketing, an information system is needed that can make it easier for consumers to find information about product information and marketing of sr12 products. One of the media that is widely used in marketing is a website. A website is a collection of addresses that display interrelated information in the form of text, images, videos, animations, sounds or a combination of all of them that can be accessed using the internet. To build a website, a method is needed. Personal Extreme Programing (PXP) is a software development method that tries to simplify the various stages in the development process so that it becomes more addictive and flexible. Keywords: Information systems, single level, Personal Extreme Programming (PXP)

Belawan Port as the main port in Indonesia plays an important role in international trade. The Main Harbormaster and Port Authority Office (KSOP) of Belawan has the authority to supervise operational activities at the Port including regulating stevedoring workers (TKBM). This regulation is implemented through the TKBM Monitoring System (SIMON TKBM) to manage workers efficiently, transparently, and safely. This study uses a qualitative descriptive approach with literature study methods, interviews, observations and documentation then analyzed using data reduction methods, data presentation and drawing conclusions. The results of the study showed that the role of KSOP is very central in regulating TKBM through SIMON TKBM which includes TKBM supervision, competency improvement, rule enforcement, and coordination with stakeholders. However, technical obstacles were also found including the failure of duplicate data management and the absence of an automatic age filter in the system, as well as practical obstacles, namely the lack of coordination regarding TKBM competency certificates.

The role of school administration is very important in carrying out the basic functions of Islamic educational institutions. School administration as the center for managing teaching and learning activities also covers various fields ranging from resource management, financial management, to planning and implementing academic policies. This research aims to identify the role of school administration in improving the operational effectiveness and quality of Islamic education. The method used in this research is library research, which aims to collect, analyze and compile information from various literary sources in order to obtain a comprehensive understanding of the topic being researched. The data analysis technique used is descriptive-qualitative, with the aim of describing and interpreting information obtained from the literature. This research shows that the role of school administration is very important in improving the operational effectiveness and quality of Islamic education. Good administration includes technical management, creating an environment that supports the moral and spiritual development of students. With effective implementation, it is hoped that schools will be able to provide Islamic education that is not only of academic quality, but can also shape students' character in accordance with Islamic values. It is hoped that this research can become a reference for policy makers and Islamic education practitioners in formulating better management strategies, so as to improve the overall quality of Islamic education.

Research aims to design and develop a boiler system for heating Marine Fuel Oil (MFO) 180 CST by integrating Internet of Things (IoT) technology to enhance efficiency and operational monitoring. The methods used include boiler system design, selection of types and materials according to international standards, and the implementation of an optimal combustion system. IoT sensors are strategically placed to monitor key parameters such as temperature, pressure, and fluid flow in real-time. The collected data is transmitted to a cloud platform, enabling remote monitoring and automated performance analysis through a web or mobile-based application.. The research results indicate that IoT integration in the boiler system improves fuel heating efficiency, optimizes energy consumption, and facilitates easier monitoring and process control. Testing includes pressure tests, combustion efficiency, steam capacity, and material durability, with real-time monitoring to support performance analysis and early problem detection. Operational data evaluation allows for design adjustments or system settings to further enhance energy efficiency. With this innovation, the boiler system can operate more optimally, support energy efficiency, and facilitate predictive maintenance for sustainable industrial operations. The implementation of IoT in this system is expected to improve safety, effectiveness, and automation in boiler management, making it a more reliable and modern solution.

The port industry plays an important role in Indonesia's economic growth, but its operational activities pose a major risk to occupational safety and health (OHS). The aim is to analyze the management of occupational accident risk hazards at Tanjung Perak Port. And identify potential hazards in loading and unloading activities, use of heavy equipment, and worker safety. This study was conducted qualitatively, which showed that several risks were in the low category with 2 risks, medium with 25 risks, and high with 12 risks, so that these results require immediate control measures. The application of OHS management through the HIRARC method helps to systematically identify, assess, and control hazards. This study suggests increasing compliance with the use of personal protective equipment (PPE), optimizing work procedures, and regular safety training to significantly reduce occupational accidents.

MSMEs face complex challenges in building brand equity and customer loyalty in the digital era, where global competition and dynamic consumer preferences require innovative marketing strategies (Lasrado et al., 2022). This research aims to analyse the role of experiential marketing in improving brand equity and customer loyalty of MSMEs in international markets, with case studies on the creative sector (fashion/culinary) in three regions: ASEAN, Middle East, and Europe. Using an explanatory quantitative approach, data was collected from 400 active customers through a structured questionnaire and analysed with SEM-AMOS. Results show experiential marketing has a significant effect on brand equity. Practical implications include data analytics-based budget allocation recommendations and cultural adaptation in marketing strategies. The findings contribute to the global MSME digital marketing literature and offer operational guidance for businesses.

This study examines the adaptive strategies employed by small and medium-sized enterprises (SMEs) in Shenzhen in response to the decoupling trend associated with the new US tariff policy. Given the' increasing complexity and unpredictability of international trade dynamics, Shenzhen SMEs must innovate and diversify their operational approaches to sustain competitiveness. The re-search highlights the significance of enhancing innovation capabilities, which enable SMEs to de-velop new products and services that meet shifting market demands. Additionally, the study empha-sizes the importance of market diversification and supply chain flexibility, allowing SMEs to miti-gate risks related to tariff impacts. Collaborative networks facilitate resource sharing and knowledge exchange, further bolstering adaptability. The findings indicate that by fostering a proactive entre-preneurial orientation and engaging with policymakers, Shenzhen SMEs can effectively navigate the challenges posed by the US tariff policy, ensuring long-term sustainability and growth in a competi-tive landscape through a sample of 190 SMEs in April of 2025.

This study aims to analyze the causes of data duplication in companies, its impact on operational efficiency, and the solutions that can be implemented to prevent and address it. Using a qualitative method with a library research approach, this study examines various literature related to data management. The findings indicate that data duplication is caused by a lack of standardization, input errors, and weak integration systems. The recommended solutions include the implementation of database management technology, regular data audits, and strict data governance policies. With the right strategies, companies can enhance efficiency and ensure data accuracy in business decision-making.  

 The purpose of this study is to analyze the implementation of Database Management System (DBMS) in improving the operational efficiency of companies. This study uses a qualitative research method through a literature review, where various academic sources and literature are analyzed to identify the benefits, challenges, and impacts of DBMS implementation on operational efficiency. The results indicate that DBMS helps in structuring data management, enhancing data security, and accelerating decision-making processes. Future research is suggested to conduct empirical studies with a quantitative approach to measure the impact of DBMS implementation more specifically across various industrial sectors.

One form of implementation of the Tri Dharma of Higher Education is industrial visit activities for the application of science, including industrial visits at the international level. This industrial visit was conducted at JJ Ardon Transport, located in Goes City, Zeeland, The Netherlands. This article aims to analyze the benefits and impacts on the enrichment of management knowledge and corporate management strategies at the global level applied to the companies visited. The methods used include direct observation, in-depth interviews, and documentation of operational practices in the company. The results of the discussion show that management practices, implementation of business strategies and modern technology have been implemented by JJ Ardon Transport and can be a reference for the management of similar companies in Indonesia. This article also provides recommendations for the implementation of the results of the visit in the development of higher education curricula and strengthening international collaboration.

The rapid growth of e-commerce has driven companies to seek more effective strategies to enhance logistics efficiency and customer satisfaction. This article examines the synergy between artificial intelligence, strategic location determination, and digital marketing in supporting the performance of digital supply chains. This multidimensional approach demonstrates that integrating cutting-edge technologies with precise location strategies and data-driven marketing can create superior customer experiences and more efficient operational costs. This study is based on a literature review of ten recent related studies. Moreover, it highlights consumer behavior shifts due to the digitalization and globalization of supply chains.  

Introduction: Achieving carbon neutrality in industrial systems is essential for mitigating climate change and promoting sustainability. The increasing demand for energy optimization and carbon emission reduction has driven the development of advanced technologies, particularly hybrid machine learning (ML) models. These models, combining ensemble learning and reinforcement learning (RL), offer significant promise in optimizing industrial processes, reducing energy consumption, and improving environmental performance. This study explores the application of hybrid ML models in achieving carbon neutral goals through dynamic process optimization and energy control in industrial settings. Literature Review: Hybrid ML models integrate different machine learning techniques to handle complex and dynamic environments effectively. Ensemble learning methods, such as boosting, bagging, and stacking, combine multiple algorithms to improve predictive performance and robustness. Reinforcement learning (RL), on the other hand, enables real time decision making and adaptation based on trial and error interactions with the environment. In energy optimization, these models are used to reduce energy intensity and carbon emissions, enhancing overall operational efficiency. Previous studies have demonstrated the effectiveness of ML models in energy management, but challenges such as data quality, model integration, and computational complexity remain. Materials and Method: The study applies hybrid ML models combining ensemble learning and RL to optimize energy consumption and minimize carbon emissions in industrial processes. Data from real time sensors and operational parameters are used to train the models. The ensemble learning component improves the accuracy of energy predictions, while RL ensures dynamic process adjustments in response to fluctuating energy demand. The models were tested in various industrial settings, including manufacturing processes, smart grids, and microgrid systems. Performance metrics such as energy efficiency, carbon emissions reduction, and operational costs were evaluated to assess the effectiveness of the models.  Results and Discussion: The hybrid ML models achieved significant reductions in energy intensity (15-20%) and carbon emissions (18-25%). The real time adaptability of the RL component allowed the models to adjust energy consumption patterns dynamically, improving energy efficiency and reducing waste. The models demonstrated their ability to adapt to varying operational conditions, ensuring optimal energy use. A cost-benefit analysis showed that the hybrid models provided substantial energy savings and reduced operational costs, with a return on investment (ROI) of 30-35% within the first year of deployment. However, challenges such as computational complexity and data quality issues were identified, highlighting the need for further refinement in model development.