Publication Search

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.

Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Operational management is an important part of problem solving factors in manufacturing companies because they have to face changing environmental conditions. Marketing Strategy is a strategy designed to promote goods or services with the aim of generating profits. Especially in some contexts, consumers tend to focus more on brands than products when making purchases, choosing certain brands because they have a positive image. Qualitative research methods place more emphasis on observing phenomena that occur and more on examining the substance of the meaning of these phenomena. Descriptive qualitative research means that the researcher must describe an object, phenomenon, or social setting which will be outlined in narrative writing. Benefits and Objectives of Company Operational Management 1. Efficiency (increasing efficiency) 2. Productivity (increasing efficiency) 3. Economy (reducing costs) 4. Quality (improving quality) 5. Reduced processing time (reducing production process time) Suggestions for this research are that several objects can be added to determine product quality improvements.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

This paper presents the design and implementation of an automatic Virgin Coconut Oil (VCO) making device using an Arduino Uno microcontroller. Virgin Coconut Oil has gained popularity due to its health benefits and versatile uses in various industries. The traditional process of making VCO involves manual effort and precise timing, which can be tedious and inconsistent. The proposed automated system aims to streamline the VCO production process by integrating sensors, actuators, and a microcontroller to achieve precise control and monitoring of the process variables. The Arduino Uno microcontroller serves as the central unit for data acquisition, processing, and control, facilitating automation through programmed logic. Key components of the automated VCO maker include temperature sensors for monitoring heating stages, a motor for stirring, and relays for controlling heating elements. The system utilizes feedback loops to maintain optimal conditions during each phase of VCO production, ensuring reproducibility and quality. The design also emphasizes user-friendly operation, with an interface that provides real-time feedback on process parameters and allows manual intervention if necessary. Safety features are incorporated to prevent overheating and ensure operational reliability. Overall, the developed automatic VCO maker offers a practical solution to enhance the efficiency and consistency of VCO production, catering to both small-scale producers and commercial enterprises in the food and cosmetic industries

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

 Ships with efficient port time reflect success in various aspects such as port operations, including time management, coordination between related parties, readiness of facilities and equipment, and workforce reliability. These efficiencies not only benefit port operators and shipping companies, but also contribute to smooth logistics supply chains, lower costs and increase economic competitiveness. Researchers determine 2 (two) types of data, namely secondary data and primary data, which will be processed through interviews and literature. By knowing each of the port time components above, we can understand the key to increasing operational efficiency, reducing costs, and ensuring smooth port and ship operations. Process optimization at each stage of port time implemented can help ports and shipping companies achieve competitive advantage and increase customer satisfaction   Keywords: , , , 

In the modern business world, catering companies face significant challenges in managing complex operations such as order management, inventory, production, and delivery. Many catering companies struggle to align their business processes with the evolving needs of consumers, leading to inefficient resource utilization and declining service quality. This study aims to identify the key components and interactions among components in a business architecture based on The Open Group Architecture Framework (TOGAF). The research method employs the Architecture Development Method (ADM) approach from TOGAF, involving stages of requirements analysis and conceptual business architecture design. Research data were obtained through observations of ERP systems used by catering companies, covering order management, inventory management, production, delivery, procurement, and finance. The results reveal the identification of components and their interactions that support operational process integration and enhance resource efficiency. These findings are expected to serve as a foundation for developing a more integrated, strategic, and adaptive business architecture to support the sustainability of catering companies.

Digital business transformation has become one of the main necessities for Micro, Small, and Medium Enterprises (MSMEs) to compete in the modern era. This research discusses implementing digital marketing strategies through an entrepreneurship mentoring program for Mooi Gift MSMEs, which focuses on hampers and gift products in Malang. The methods used include individual approaches, training, and rebranding, to improve operational efficiency, digitalizing bookkeeping, and optimizing digital marketing. The mentoring results include the creation of e-commerce accounts, social media rebranding, digital financial management training, and website development to expand market reach. The findings indicate that digital marketing strategies can enhance SMEs' visibility and competitiveness while positively impacting product sales and branding. This study recommends continuously monitoring and developing digital marketing strategies so MSMEs can constantly adapt to market dynamics.

Digital business transformation has become one of the main necessities for Micro, Small, and Medium Enterprises (MSMEs) to compete in the modern era. This research discusses implementing digital marketing strategies through an entrepreneurship mentoring program for Mooi Gift MSMEs, which focuses on hampers and gift products in Malang. The methods used include individual approaches, training, and rebranding, to improve operational efficiency, digitalizing bookkeeping, and optimizing digital marketing. The mentoring results include the creation of e-commerce accounts, social media rebranding, digital financial management training, and website development to expand market reach. The findings indicate that digital marketing strategies can enhance SMEs' visibility and competitiveness while positively impacting product sales and branding. This study recommends continuously monitoring and developing digital marketing strategies so MSMEs can constantly adapt to market dynamics.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

This study was conducted to evaluate how the Gojek application contributes to the development of the digital economy, especially for Micro, Small and Medium Enterprises (MSMEs) in Tanjung Pinang City. Together with the rapid development of digital technology, Gojek has become a solution for MSMEs in expanding market share, increasing operational efficiency, and easy access to financial services. This research explores qualitative methods that take a case study approach to MSME players who utilize the Gojek application. The research shows that the Gojek application makes a significant contribution to the development of the digital economy of MSMEs in Tanjung Pinang by providing easy access to marketing, delivery of goods, and digital payments. In addition, MSME entrepreneurs in Tanjung Pinang benefit in gaining cost and time efficiency, while increasing revenue from their sales. However, there are still some obstacles that need to be overcome related to technological adjustments, infrastructure limitations, and costs that must be borne by MSME players.

Baro Gebang Beach has great potential to develop as a sustainable tourism destination. The main challenge in resource management is combining economic growth with environmental conservation. Fintech is present as an innovative solution to support tourism development in this area, by providing access to capital, community-based funding, and increasing operational efficiency. Through P2P lending, local craftsmen in Baro Gebang Beach can expand their businesses, create new jobs, and increase income. This literature review emphasizes the importance of digital literacy and cross-sector collaboration in creating an inclusive and sustainable tourism ecosystem.

This research explores the implementation of computer vision technology in AI-based e-commerce platforms to enhance product identification and improve user experience. The study specifically examines the use of deep learning algorithms, particularly Convolutional Neural Networks (CNN), to automate product recognition and classification. The results indicate that AI-driven image search features significantly increase the speed and accuracy of product search, leading to greater customer engagement. However, challenges such as the need for high-quality datasets, varying image quality, and high initial investment costs were identified as barriers to effective implementation. The findings suggest that overcoming these obstacles can lead to improved operational efficiency and customer satisfaction. The success of AI in e-commerce depends on robust infrastructure, data quality, and skilled workforce training.