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This study analyzes the effectiveness of implementing predictive maintenance (PdM) on the final drive components of the Komatsu PC200-8 unit at PT. Antareja Mahada Makmur, Site PT. Multi Harapan Utama, East Kalimantan, in an effort to reduce downtime and operational losses. Before the implementation of PdM in 2022, there were 12 repair cases for the final drive with a total downtime of 772.1 hours, repair costs amounting to IDR 310.6 million, rental income loss of IDR 208.03 million, and total losses of IDR 518.63 million. In 2023, during the PdM transition phase, the number of cases decreased to 4, with a total loss of IDR 252.05 million, although downtime remained high (714.6 hours) due to the limited scope of PdM implementation on certain units and components. In 2024, with full PdM implementation, the number of repair cases decreased to 5, with total downtime of only 96 hours and losses of IDR 45.75 million. The cost of PdM implementation for the year was only IDR 21.9 million. As of July 2025, no further damage to the final drive has been recorded, demonstrating a significant improvement in equipment reliability. The reduction in total losses from 2022 to 2024 amounted to IDR 472.88 million, indicating PdM’s effectiveness in avoiding significant costs through condition monitoring methods such as oil analysis, magnetic plug rating, thermal inspection, and oil leak testing (floating seal). The findings of this study confirm that PdM is effective in reducing downtime, repair costs, and enhancing asset management in the mining sector. It also improves equipment reliability and overall operational efficiency, proving PdM to be a successful strategy in reducing losses, increasing productivity, and supporting the sustainability of company operations.

This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

This study aims to design and implement a web-based employee attendance system with selfie at PT Gunung Selatan. The system was developed as a solution to common issues in manual attendance processes, such as fraud, location limitations, and low time efficiency. Using a Research and Development (RAD) approach and prototyping method, the system was built iteratively with integrated technologies including facial recognition, liveness detection, and GPS. Key features include real-time attendance logging, online leave requests, and integrated attendance reporting. The implementation results show significant improvements in operational efficiency, data accuracy, and transparency in employee attendance management. The system also has the potential for further integration with HR and payroll systems.

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

This study aims to analyze the adaptation strategies of Ananda Sehat Karangsono Clinic in facing the competition in healthcare services in the era of the National Health Insurance (JKN). The background of this research is based on the increasingly fierce competition between healthcare facilities, both clinics and hospitals, in providing fast, efficient, and quality services according to JKN standards. The presence of the JKN program, which demands integrated, transparent, and technology-based services, encourages clinics to innovate to remain competitive and maintain operational sustainability. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Research informants included clinic leaders, healthcare workers, and administrative staff, thus providing a comprehensive perspective on the implemented adaptation strategies. The results show that Ananda Sehat Karangsono Clinic has integrated digital technologies, such as the Mobile JKN application and WhatsApp, to speed up the registration process, verify patient data, and facilitate communication. This innovation can improve the efficiency of service flows, reduce queues, and create a better service experience for patients. In addition, the clinic emphasizes the importance of patient satisfaction by improving service quality, speed, and friendliness of healthcare workers and support staff. The adaptation strategy implemented was not limited to technological aspects, but also encompassed operational efficiency and humanistic interpersonal services. Overall, the clinic's adaptation strategy was flexible and holistic, encompassing digitalization, strengthening internal management, and developing positive patient relationships. These findings confirm that the clinic was able to maintain competitiveness and service sustainability amidst the dynamics of the National Health Insurance (JKN) and the digitalization of the healthcare system.  

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.

The use of palm oil waste as boiler fuel is one of the innovative solutions in supporting the use of renewable energy while reducing the environmental impact of palm oil industry waste. Waste such as palm shells, mesocarp fibers, and empty oil palm bunches have high energy potential through direct combustion and other thermal technologies. This study aims to evaluate the potential use of palm oil waste as boiler fuel based on its calorific value, combustion efficiency, and environmental impact. The methods used include analysis of the physical and chemical characteristics of waste, boiler performance tests, and exhaust gas emission evaluation. The results show that palm oil waste has a high calorific value (15–20 MJ/kg), which makes it an efficient alternative fuel. In addition, the use of this waste is able to reduce dependence on fossil fuels while minimizing carbon emissions, thereby supporting the greenhouse gas emission reduction target. From an operational perspective, the use of palm oil waste in industrial boilers can increase combustion efficiency by up to 75–85%, depending on fuel conditions and boiler design. This makes palm oil waste not only economically valuable, but also strategic in supporting the transition to clean energy. Another advantage is that waste management becomes more targeted, because solid waste that is usually only an environmental burden can be reused as an energy source. However, some of the challenges that need to be considered include relatively high ash levels, the potential for corrosion in boiler equipment, and the need for emission control technology to comply with environmental standards. With the right mitigation strategy, palm oil waste can be processed into sustainable and environmentally friendly energy.

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

The deployment of TNI soldiers has sparked controversy due to concerns over the strengthening of militarism in civilian institutions. This action has raised alarm among various human rights groups and political analysts who argue that it undermines the democratic principles of civilian control over military forces. The Attorney General's Office (AGO), the TNI, and the Chief of Police have publicly addressed the issue, especially the deployment of TNI soldiers to guard the AGO Complex, as well as the High Prosecutors' Offices (Kejati) and District Prosecutors' Offices (Kejari) across Indonesia. The order for this deployment was issued in the TNI Commander’s Telegram Number TR/442/2025 on May 6, 2025. This order is part of a broader effort to increase security at critical state institutions, especially in light of recent security threats. The deployment of soldiers is part of a follow-up to the cooperation agreement between the TNI and the AGO, which was formalized in the Memorandum of Understanding NK/6/IV/2023/TNI dated April 6, 2023. The agreement outlines eight points of cooperation, which include: (1) Education and training for TNI personnel in law enforcement procedures; (2) Exchange of information for law enforcement purposes, ensuring better collaboration between the military and civilian law enforcement agencies; (3) The assignment of TNI soldiers to assist in guarding AGO facilities and other law enforcement offices; and (4) Other security-related assistance, such as providing military expertise to ensure the integrity and safety of AGO operations. While the cooperation between the TNI and AGO is framed as an effort to enhance security and operational efficiency, critics argue that this deployment could lead to the militarization of civilian functions, potentially causing conflicts of interest and compromising the impartiality of the judicial system.

The production process of graphite glass at ABC faces challenges in the form of waste that has an impact on low operational efficiency. Waste in production activities can affect the quality, cost, and timeliness of product completion. This study aims to identify the most dominant types of waste and provide relevant improvement recommendations to improve production efficiency. The method used is Value Stream Mapping (VSM), a visual approach that maps the flow of the production process from raw materials to final products. The research stage is carried out through direct observation on the production floor, time study, interviews with employees, and documentation of production activities. The results of the analysis show that the most dominant form of waste is overprocessing, which is a repetitive activity that does not add value to the product. This causes longer production cycle times and reduces the effectiveness of resource use. To overcome this, this study provides several recommendations, including: combining production processes that have similar functions, redesigning workflows to make them more concise, and eliminating activities that do not provide added value. The implementation of this improvement has proven to be effective by increasing the Process Cycle Efficiency (PCE) value from 45% to 67%. The increase in PCE reflects that the production process has become more efficient, the workflow is smoother, and the rate of waste has decreased significantly. In addition, the results of this study also confirm that the application of the VSM method can be a strategic solution in identifying sources of inefficiency, designing continuous improvements, and increasing the competitiveness of companies. Thus, the company is expected to continue to evaluate, control, innovate, and improve technology so that efficiency achievements can be maintained, expanded, and improved consistently and sustainably in the future.

The hospitality industry is experiencing rapid digital transformation, particularly with the widespread adoption of mobile ordering platforms in food and beverage services. This study seeks to examine how the use of a mobile ordering application affects staff–guest interactions at Semawis All-Day Dining, X Hotel Semarang. Employing a qualitative case study approach, data were collected through in-depth interviews, participant observation, and documentation. The findings demonstrate that the integration of mobile ordering has significantly reshaped patterns of engagement between employees and guests, shifting from service approaches that emphasize relational warmth, friendliness, and emotional connection to those prioritizing efficiency, accuracy, and practicality. Although this system improves operational effectiveness, many employees feel that opportunities to establish deeper bonds with visitors are reduced, while senior staff frequently report experiencing technostress due to the pressure of adapting to new technologies. Consequently, the quality of personalized service and the traditional “human touch” in hospitality is gradually declining, even though efficiency levels have increased. To mitigate these challenges, hotels implement flexible strategies such as hybrid service models, combining technology-driven efficiency with face-to-face interaction to preserve the essence of hospitality. The research underscores the importance of considering relational, cultural, and psychosocial dimensions when implementing digital transformation in hotels. It concludes that successful integration of mobile ordering relies not only on operational convenience but also on strengthening technological literacy, providing continuous training, and adopting a human-centered service orientation. By balancing innovation with human values, hotels can maximize digital benefits while maintaining authentic hospitality experiences that remain memorable and meaningful for guests.

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.

This study discusses the implementation of consumer law in the context of gold investment through PT X's digital application and the consumer protection guarantee mechanisms presented in the system. The research method used is normative juridical, namely a method that emphasizes the study of applicable positive legal norms, legal doctrine, and the application of relevant legal principles. The results of the study indicate that the implementation of consumer law in digital-based gold investment has been carried out in accordance with contractual principles as stipulated in civil law and in line with the provisions of Law Number 8 of 1999 concerning Consumer Protection. In practice, gold investment transactions through the X application are carried out with a mixed agreement containing elements of sale and purchase, deposit, and pawn. This is an important basis because the legal relationship between consumers and companies is not only a single transaction, but a combination that requires guaranteed protection of consumer rights. The legal basis for this mechanism is reflected in the X Digital Application Operational Guidelines Number 28 of 2024, which detailed administrative procedures, application usage requirements, and the implementation of consumer protection principles as stipulated in Articles 4, 7, 18, and 45 of the Consumer Protection Law. Thus, the implemented system not only emphasizes commercial aspects but also ensures a balance between the rights and obligations of consumers and businesses. This study highlights how digital transformation in financial services requires a robust legal framework to protect consumers from potential risks. Therefore, internal company regulations and guidelines play a strategic role in ensuring fairness and providing a sense of security for people investing in gold through digital applications.  

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.