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This study explores how Aman Kuba Coffee Shop in Yogyakarta manages its raw material inventory to maintain product quality and deliver excellent customer service. Effective inventory management is crucial to ensuring consistent coffee flavor and customer satisfaction. This research employs a qualitative method using a case study approach, involving direct observation of inventory management practices at the shop. Data were collected through interviews with the owner, manager, baristas, and customers; on-site observations; and examination of documents such as stock records and quality standards. The findings reveal that a structured and consistent inventory system plays a key role in preserving raw material quality. Moreover, efficient inventory management positively influences customer satisfaction and supports the overall operational efficiency of the coffee shop.

Profitability represents a bank's capability to evaluate how effectively its management generates profits. This study seeks to explore and determine the influence of liquidity, capital adequacy, operational risk, and credit risk on bank profitability. The research focuses on banking institutions listed on the Indonesia Stock Exchange over the 2021–2023 period. The study utilizes quantitative data obtained from secondary sources, specifically financial statements published by the respective banks. A total of 32 banks were selected as research samples through purposive sampling. The study adopts a non-participant observation approach, and the data were processed using multiple linear regression analysis. The results indicate that liquidity has a positive yet statistically insignificant effect on profitability, capital adequacy has a significant negative effect, operational risk shows a negative but non-significant influence, and credit risk has a significant negative impact on bank profitability.

This study aims to analyze the form of operational risk faced by CV XYZ, a used car buying and selling business in Pekanbaru City, and to evaluate the extent to which risk management is implemented in its operational activities. This study uses a qualitative descriptive approach with a case study method. Data collection techniques are carried out through in-depth interviews, direct observation, and documentation. The results of the study indicate that CV XYZ faces various operational risks, including hidden damage to vehicles, document legality issues, and suboptimal customer service. The implementation of risk management is still informal, undocumented, and does not follow certain standards such as ISO 31000. Risk handling is carried out intuitively and reactively, not preventively. However, there is awareness from the management to start building a more structured risk management system through the preparation of SOPs and evaluation of internal processes. This study emphasizes the importance of implementing systematic risk management for small and medium businesses in order to be able to compete sustainably and maintain customer trust.

This study aims to analyze the influence of work motivation on employee performance at PT Subur Plus. Work motivation is considered one of the crucial factors in enhancing both individual and team performance. The research employs a quantitative approach using a survey method with questionnaires distributed to 50 permanent employees in the operational and administrative divisions. Work motivation is measured through intrinsic and extrinsic factors, while employee performance is assessed based on quantity, quality, timeliness, and responsibility. The results of the analysis indicate that work motivation has a positive and significant effect on employee performance. The coefficient of determination (R²) of 94.7% shows that most of the variation in employee performance is influenced by work motivation. These findings highlight the importance of implementing effective strategies to enhance employee motivation through training programs, rewards, and the development of a supportive work environment.

This research aims to analyze the role of the Department of Transportation in supervising violations of the operational hours of container trucks and bottled drinking water (AMDK) based on the Regional Regulation of Sukabumi Regency Number 17 of 2013. This regulation is implemented as an effort to control the negative impacts of heavy vehicles operating outside the designated hours, including traffic congestion, road damage, and disruptions to the safety of other road users. The research method used is normative-empirical with a field study approach and conducting in-depth interviews with various stakeholders, such as the Department of Transportation, law enforcement officers, and transportation business operators. Research findings indicate that the Transportation Department of Sukabumi Regency has carried out its supervisory role through regular patrol activities, the placement of operational prohibition signs, and conducting socialization to drivers and transportation companies. However, there are still challenges in the implementation of supervision, such as limited human resources, lack of supporting facilities, and minimal coordination between different sectors.

The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 16 companies selected using purposive sampling, with a total of 48 observations. This research applies a quantitative approach using panel data regression analysis and hypothesis testing through partial (t-test) and simultaneous (F-test) methods with STATA version 14. The best model used is the Random Effect Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that leverage has a significant negative effect on financial performance when tested partially, while operational efficiency and firm size do not have a significant partial effect. However, when tested simultaneously, operational efficiency, leverage, and firm size significantly influence the financial performance of food and beverage manufacturing companies listed on the IDX.  

This study aims to determine the influence of work discipline and incentives on employee performance at PT Sun Star Prima Motor Dealer Mitsubishi Siliwangi. The background of this research is based on the importance of internal factors such as discipline and incentivization in encouraging increased work productivity in the automotive sector, especially in the motor vehicle dealer environment. The research method used was quantitative with an associative approach, where data was collected through questionnaires distributed to 53 respondents who were permanent employees in the operational and administrative departments. The data analysis technique uses multiple linear regression to test the extent to which the variables of work discipline (X₁) and incentives (X₂) affect employee performance (Y). The results of the study show that work discipline has a significant positive effect on employee performance and the incentives provided, proven to have a significant and positive influence on performance improvement. Simultaneously, the two independent variables made a significant contribution to improving employee performance with a calculated f-value of 33.695 which means > f the table or 33.695 > 3.187 and a significance value of 0.000 which is smaller than 0.05 or 0.000 < 0.05. The conclusion of this study is that managerial efforts in improving work discipline and providing appropriate incentives can be an effective strategy in encouraging employee performance in the automotive dealer sector.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.

This study aims to determine the effect of work motivation and work discipline on employee performance at PT Tiki Jalur Nugraha Ekakurir (JNE) Kampung Lalang, a logistics and delivery service company. Optimal employee performance is the result of a combination of internal drive (motivation) and compliance with work regulations (discipline). This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who are operational employees at JNE Kampung Lalang. Data were analyzed using multiple linear regression assisted by SPSS software. The results showed that work motivation has a positive and significant effect on employee performance with a coefficient value of 1.000 and a significance of 0.000. Conversely, work discipline has a negative but significant effect on employee performance with a coefficient value of -0.388 and a significance of 0.000. This finding indicates that increasing work motivation can encourage increased employee performance, while negative results from work discipline. This study emphasizes the importance of management in properly understanding the internal factors that influence performance so that the policies implemented do not have a counterproductive impact.  

This study aims to evaluate the financial performance of PT. Matahari Department Store Tbk for the 2023–2024 period using financial ratio analysis, particularly profitability and liquidity ratios. The study applies a descriptive quantitative approach, utilizing secondary data from the company’s financial reports. Profitability ratios such as Net Profit Margin, Return on Assets (ROA), and Return on Equity (ROE), along with liquidity ratios including Current Ratio, Quick Ratio, and Net Working Capital Ratio, were used as indicators. The results show a significant increase in profitability ratios, indicating improved operational efficiency and asset utilization. Meanwhile, the liquidity ratios also improved but remained below the optimal level, suggesting that the company still faces challenges in meeting its short-term obligations. In conclusion, PT. Matahari has demonstrated enhanced profitability but needs to strengthen its liquidity position to ensure financial stability.

A cooperation agreement is a legal instrument that underlies the regulation of rights, obligations, and responsibilities between the parties involved in a collaboration. In the context of public health financing, this agreement aims to ensure access to adequate health services, especially for disadvantaged groups. Along with the reform of the health sistem in Indonesia in recent years, the government has sought to improve accessibility and quality of services through the transformation of the health financing sistem. The National Health Sistem (SKN) as the main framework is organized to ensure equitable health services. One of the crucial components in the SKN is health financing which is realized through the National Health Insurance (JKN). Legal provisions regarding the form and mechanism of this collaboration have been regulated in Law Number 17 of 2023, specifically Article 4 paragraphs (1) and (2), which emphasize that collaboration between BPJS and central and regional government institutions is carried out through a written agreement, which can be in the form of a memorandum of understanding, operational cooperation, functional cooperation, or other forms mutually agreed upon.

In the era of globalization and rapid technological advances, the scope of operational management is increasingly expanding. In facing global competition, companies must be able to face challenges in their operational management. The purpose of this study is to determine the factors that influence organizational performance through operational efficiency and employee productivity. The population used is all employees at PT. XYZ with a total of 107 employees. The sampling technique used in this study is a saturated sample where all members are filled in as samples in the study as many as 107 employees. This study uses the SEM (structure Equation Modeling) method with the AMOS tool. The results of the study indicate that the Work Environment has a significant effect on operational efficiency. Employee productivity, and organizational performance. Human resource management has a significant effect on operational efficiency, employee productivity, and organizational performance. Information systems have a significant effect on operational efficiency, employee productivity, and organizational performance. Operational efficiency has a significant effect on organizational performance. And employee productivity has a significant effect on organizational performance.

The Hungarian method is a mathematical optimization algorithm used to solve assignment problems by finding the optimal allocation of resources to tasks. This research examines the application of the Hungarian method for both balanced and unbalanced maximization assignment problems. The balanced assignment problem involves an equal number of workers and jobs, while the unbalanced problem deals with unequal numbers. The study aims to analyze the effectiveness of the Hungarian method in solving maximization problems through mathematical modeling and algorithmic implementation. The research methodology includes literature review, mathematical analysis, and computational testing using various case scenarios. Results demonstrate that the Hungarian method can effectively solve both balanced and unbalanced maximization assignment problems by converting them into minimization problems through matrix transformation. The balanced cases show direct application of the classical Hungarian algorithm, while unbalanced cases require the addition of dummy variables to achieve matrix balance. The method proves to be efficient with polynomial time complexity O(n³), making it suitable for real-world applications. The research concludes that the Hungarian method provides optimal solutions for resource allocation problems in various organizational contexts, contributing to improved operational efficiency and cost-effectiveness in decision-making processes.  

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

The development of information technology has had a significant impact on changes in the structure of modern organizations. Technology is no longer seen merely as a supporting tool but has become the core driver of business and operational transformation across various industries. This literature review provides a comprehensive discussion of how organizational technology influences structure, culture, and work processes within organizations, as well as the adaptive strategies employed to address the challenges of the digital era. Using a descriptive-qualitative approach, this study examines the role of technology in enhancing operational efficiency, strengthening cross-functional collaboration, and accelerating data-driven decision-making. Additionally, this research presents several implementation studies of technology in today's digital business landscape, offering a practical overview of the evolving dynamics. This discussion aims to serve as a reference for academics, practitioners, and organizations in understanding and strategically leveraging technology to achieve sustainable competitive advantage.

The implementation of Hospital Management Information Systems (SIMRS) has become a strategic necessity to improve healthcare service quality and operational efficiency. This study focuses on evaluating the performance of SIMRS in the outpatient registration unit of Nur Hidayah Hospital Bantul, where system disruptions, inconsistent SOP application, and limited user training were identified as core issues. The research aims to assess how well the SIMRS aligns with the Human, Organization, and Technology components through the HOT-Fit model framework. A descriptive qualitative method was employed using purposive sampling to select five informants directly involved in SIMRS operations, including registration officers, IT staff, and the head of the medical records unit. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed thematically based on the HOT-Fit model. The findings show that SIMRS contributes positively to workflow efficiency and data management; however, human factors such as inconsistent training and input errors remain prevalent. Organizational support is visible but lacks structured evaluation routines, and although the technological infrastructure is generally stable, peripheral device and network issues persist. The study synthesizes that effective SIMRS performance requires not only technological readiness but also consistent organizational commitment and continuous human resource development. It concludes that strengthening user competence, formalizing SOP usage, and improving infrastructure are essential to optimize the system's functionality and alignment with the HOT-Fit model.

Motor vehicle workshops need an information system that can help in managing services, customers, and spare parts stock. This study designs a web-based workshop management system with a case study at the Fam Auto workshop, which aims to improve operational efficiency and data transparency. The methodology used is the waterfall system development model with stages of analysis, design, implementation, and testing. The results of this study are a web-based application that is able to record service transactions, manage customer data, monitor inventory, and generate reports. This system is expected to replace the manual process that has been used at Fam Auto and make it easier for workshop owners to monitor operational activities in real-time.

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.