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This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

The web-based land transportation management system is a modern solution for managing transportation operations by utilizing web technology to facilitate monitoring, scheduling, and optimization of fleet usage. This study aims to analyze the strengths, weaknesses, opportunities, and threats in the implementation of a web-based land transportation management system using SWOT analysis. The results of this study are expected to serve as a guide for companies or transportation management agencies in designing and developing efficient and effective systems. Although there are several challenges, such as dependency on stable internet infrastructure and relatively high implementation costs, the potential benefits, such as increased operational efficiency, cost reduction, and improved customer service quality, make this system highly relevant and have strong prospects for application in the land transportation industry.

This study examines the impact of implementing E-Business systems on Micro, Small, and Medium Enterprises (UMKM) in Indonesia, highlighting the challenges and opportunities presented by the digital era. The aim of this research is to identify the benefits of E-Business for UMKM, assess the barriers to its adoption, and propose strategies for effective implementation. A qualitative research method was employed, utilizing literature review and thematic analysis to gather relevant data from various sources. The findings indicate that E-Business can significantly enhance market access, operational efficiency, and customer satisfaction for UMKM. However, challenges such as limited knowledge and technological resources hinder effective implementation. This study concludes that UMKM should invest in training programs to improve digital skills and collaborate with the private sector to enhance digital infrastructure. It is recommended that UMKM focus on creative content development and engage with younger generations for effective marketing through social media.

Data and information play a strategic role in organizational systems theory, particularly in supporting fact-based decision-making processes. In this theory, organizations are viewed as open systems that continuously interact with their environments. Data serves as raw material that, through analysis, is transformed into actionable information to understand the internal and external dynamics of organizations. Accurate and relevant information helps organizations manage complexity, identify opportunities, and address challenges in ever-changing environments. The data management process encompasses collection, storage, analysis, and distribution, enabling integration across organizational units and enhancing synergy. Additionally, information-based feedback systems are vital for measuring organizational performance and driving continuous innovation. The effective use of data and information not only improves operational efficiency but also supports strategic planning and adaptation to market changes. In the context of digitalization, the role of data and information has become increasingly critical, as technology enables the processing of large-scale data more quickly and accurately. This article explores how data and information, as core components of organizational systems theory, can be utilized to create added value and support organizational sustainability in the modern era.      

In the increasingly competitive Industry 4.0 era, companies need to forecast product demand to meet consumer needs and improve operational efficiency. CV Mamifood Sukses Abadi, an MSME that produces milk and cheese-based foods, has faced sales fluctuations in the last two years, thus requiring accurate forecasting to plan production strategies and resource management. This research aims to forecast demand using the Fuzzy Mamdani method and the POM-QM application. Fuzzy Mamdani was chosen for its ability to handle decision-making with multiple criteria and balanced weights, while POM-QM was used to validate predictions through quantitative methods. Product sales data for the years 2022 and 2023 were analyzed to produce accurate forecasts. The methods used include Moving Average for forecasting and evaluation of the results using MAPE. The analysis results show that the Moving Average method with N = 2 produces a MAD value of 402.523 and a MAPE of 22.155%, while the results of Fuzzy Mamdani show that product demand in the next period tends to decrease. This research is expected to provide insight for CV Mamifood Sukses Abadi in planning a more efficient production strategy.

This study examines the implementation of industrial development policies at PT Pertamina (Persero) as a strategic step in supporting national energy security and sustainable development. Referring to the National Industrial Development Master Plan (RIPIN) 2015-2035, this study highlights Pertamina's contribution to energy source diversification, operational efficiency, and strengthening industrial competitiveness. The analysis was conducted using a qualitative method based on literature studies with the Miles and Huberman model approach. The results of the study indicate that the RIPIN policy is implemented effectively through the development of renewable energy technology and increasing the capacity of energy infrastructure. However, several obstacles such as limited infrastructure, technology adoption, and global competition still affect the achievement of policy objectives. This study provides an important contribution in understanding the role of national energy companies in supporting an inclusive and environmentally friendly industrial development agenda.

This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

In the era of globalization, companies are increasingly competitive and are required to have a good business strategy so that companies can remain competitive and develop. Innovation and improving product quality are needed by companies in the face of increasingly fierce competition. Strategy is an important thing in a business. To achieve its goals or objectives effectively and efficiently, the company must be able to deal with any problems or obstacles that arise. The focus of this research refers to PT Indofood Sukses Makmur Tbk. The purpose of this study is to discuss the strategy and analysis of PT Indofood in facing industry competition. The research method used is descriptive qualitative to analyze the competitive strategy used by PT Indofood. Data collection using literature review related to this research. The results of the discussion show that PT Indofood implements various strategies, such as product diversification, increasing operational efficiency, and market expansion through international market penetration. The main finding of this study is the success of PT Indofood in utilizing its competitive advantage to compete in the global market.

In the digital era of the 21st century, technology continues to develop rapidly, influencing various aspects of life, including business operations. This journal explores the concept of Technology 21 and its application in the development of integrated information systems for modern business. This research aims to understand how technological innovations, such as artificial intelligence, Internet of Things (IoT), and big data, can be integrated in information systems to increase operational efficiency and effectiveness. Through analysis of various case studies, this journal shows that integrated information systems utilizing Technology 21 not only facilitate better decision making, but also improve collaboration between departments and provide competitive advantages. By presenting the main components of an integrated information system, such as hardware, software, data, procedures, and user roles, this journal provides a comprehensive overview of the challenges and opportunities faced by businesses in adopting the latest technology. It is hoped that the findings of this research can become a reference for practitioners and researchers in understanding the importance of technology integration in information management in the modern era.  

As technology rapidly advances, the internet and social media have become an integral part of everyday life. Social media, which has evolved significantly since the Web 2.0 and 3.0 eras, plays a crucial role in communication and marketing. In this context, Bank Syariah Indonesia utilizes social media as a marketing tool to reach customers, particularly the millennial generation, who are highly reliant on digital technology. This study aims to explore the application of social media in the marketing of Islamic bank products and how brand image influences customer decisions. The use of social media platforms such as Instagram, Facebook, Twitter, and TikTok allows the Islamic bank to introduce products and expand its market reach more efficiently. Furthermore, the research indicates that marketing through social media significantly influences consumer purchase intent and strengthens brand image. The bank's brand image is also influenced by product quality, responsive customer service, and the company's reputation, all of which contribute to increased customer trust. With the right digital marketing strategy, the Islamic bank can enhance operational efficiency, strengthen its market position, and provide better services to customers.

The culinary industry in Indonesia is one of the fastest-growing sectors of the creative economy, contributing approximately 41% to the total GDP of the creative economy in 2020. However, product marketing challenges remain a significant obstacle for Micro, Small, and Medium Enterprises (MSMEs) in this sector. Issues such as limited marketing skills, intense competition, and restricted access to digital technology hinder MSMEs' competitiveness. Mie Ayam Pak Sorodi, as one of the MSMEs, faces challenges in digital marketing, including the absence of digital payment systems and social media platforms. This community service aims to assist the MSME in adopting digital transformation by creating social media profiles, adding business locations to Google Maps, and implementing QRIS payment systems. The methods include direct mentoring and technical training for business owners. The results indicate an improvement in market reach, customer engagement, and operational efficiency. This digital transformation is expected to enhance competitiveness and business sustainability in an increasingly competitive market (Ftindustri, n.d.).

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.  

This research aims to analyze the cost behavior of Donut Legend MSMEs in Burneh District, Bangkalan Regency, Madura. The main focus is the identification and separation of fixed and variable costs in the production process and their impact on operational efficiency and business profitability. This research uses an associative approach with a high-low point method to separate fixed and variable costs from total mixed costs. Primary data was obtained through interviews with business owners, while secondary data came from literature studies. The research results show that Donut Legend has fixed costs of IDR 46,646 per period and variable costs of IDR 259 per unit of activity. Research identifies that electricity costs are mixed costs. However, the data provided by the owner is broad and unstructured, which may affect the accuracy of the analysis. This research is limited to unstructured data and only uses the high-low point method, the results of which are not completely accurate because they only represent changes at two extreme points. It is recommended that MSME Donat Legend improve systematic cost recording and analysis. In addition, more in-depth and accurate analysis methods are needed to provide more comprehensive insight into the cost structure. Increasing financial literacy is also important to support more effective strategic decision making.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

This research examines the application of ISO 31000:2018 in IT risk management within the publishing system of PT. X, a book publishing company. ISO 31000:2018 is an international standard providing systematic guidance to identify, analyze, and manage risks, aiming to enhance operational efficiency and organizational sustainability. Using a qualitative approach, this study incorporates literature reviews and interviews with the publishing manager of PT. X to further understand risk management implementation and identify existing gaps. The identified risks include natural, human, and system-related factors, totaling 23 risks such as hacking attacks, data theft, and server damage. Risk analysis was conducted using likelihood and impact parameters to evaluate the frequency and consequences of risks on company operations. The findings reveal that implementing ISO 31000:2018 offers an effective framework for managing risks at PT. X, enhancing risk awareness, safeguarding company assets, and supporting decision-making processes. This study also provides strategic recommendations to improve risk management and strengthen operational resilience at PT. X.

In the rapidly evolving digital era, effective business models are crucial for sustaining competitiveness. This research explores the application of the Business Model Canvas (BMC) to TemplateKuy, a digital platform providing Notion and Spreadsheet templates. The study aims to identify how BMC's nine components—customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures—can be optimized for business growth and sustainability. A qualitative descriptive method was employed, involving interviews, observations, and SWOT analysis to evaluate TemplateKuy’s strategic positioning. The findings reveal that BMC helps TemplateKuy create tailored strategies that align with market demands, improve operational efficiency, and increase value for its users. However, challenges such as resource limitations and market competition persist. These results offer valuable insights for similar businesses aiming to leverage BMC for strategic planning. The study emphasizes the importance of continuous innovation and customer feedback to maintain relevance in the dynamic digital industry.

The implementation of this community service involves one MSME, namely 'Mask and Furniture Wholesale Shop'. Located in Jayamukti Village, Central Cikarang District, Bekasi Regency or about 4.0 km from Pelita Bangsa University. MSMEs wholesale masks and furniture play a strategic role in meeting community needs, especially during the pandemic and changes in people's lifestyles that lead to online shopping. This service aims to examine the effect of training and e-commerce utilization in improving the competitiveness and operational efficiency of wholesale stores in this sector. Through training that focuses on the use of e-commerce platforms and internet-based marketing strategies, it is hoped that this training can evaluate the impact of digital transformation on the business growth of mask and furniture wholesale stores. The method used is a qualitative method, namely through a case study approach and in-depth interviews with MSME players, with the aim of analyzing the effectiveness of training that focuses on the use of ecommerce platforms and online marketing strategies. The results of the service showed that ecommerce training improved the ability of MSMEs to access a wider market, optimize business management, and increase sales. In addition, MSME players also face challenges such as technology adaptation and logistics management. This study provides recommendations on the importance of continuous training, technological infrastructure support, and collaboration between the government and e-commerce platforms to maximize the potential of wholesale MSMEs in the digital era..  .

In the era of rapid technological advancement, the health sector has undergone significant transformation, especially with the implementation of Information and Communication Technology (ICT) systems. One of the important innovations in this field is the Hospital Management Information System (SIMRS). The research method used in this study is a literature study or literature review, which is a research approach that utilizes existing sources of information, such as books, scientific articles, journals, research reports, and other sources relevant to the topic being studied. The results of this study indicate that One of the main strategies for optimization is to ensure comprehensive training for all hospital staff, from administrative personnel to health care providers. Effective use of SIMRS requires an understanding of its various functions. Implementation and optimization of the Hospital Management Information System (SIMRS) is one of the very important strategic steps in efforts to improve hospital performance. SIMRS integrates various operational, administrative, and clinical functions in one platform that allows hospitals to improve efficiency, quality of patient care, and the effectiveness of overall hospital management. However, its implementation also has challenges, such as high implementation costs, difficulty in integrating existing systems, and resistance from staff who are accustomed to manual systems.