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This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

This study aims to analyze the effect of blasting geometry on drilling and blasting costs in mining operations at PT Unggul Dinamika Utama, Kutai Timur Regency, East Kalimantan Province. The research focuses on comparing two operational areas, namely PIT Tempudo 6 and PIT East, which apply different blasting geometries: a burden of 7 m and spacing of 8 m at PIT Tempudo 6, and a burden of 8 m and spacing of 9 m at PIT East. The research method involved collecting primary data from actual field drilling and blasting activities, as well as secondary data from the company. The parameters analyzed included blasting geometry, explosive consumption, and operational costs of drilling and blasting. The results show that the total drilling cost at PIT Tempudo 6 was Rp. 215,689,696, while at PIT East it was Rp. 162,177,899. The total blasting cost at PIT Tempudo 6 reached Rp. 3,023,066,977.60, while at PIT East it was Rp. 1,780,839,602.80. Thus, the total operational cost of blasting activities at PIT Tempudo 6 amounted to Rp. 3,238,756,673.60, and at PIT East amounted to Rp. 1,943,017,501.80. It can be concluded that differences in blasting geometry significantly affect operational cost efficiency. Larger burden and spacing values lead to more efficient costs by reducing the number of drill holes and explosive consumption per blasted rock volume.

PT. YGI, an automotive manufacturing company, uses the Press Injection GB-36 machine in its production process. However, this machine frequently experiences failures, causing high downtime and reduced production efficiency. This study aims to identify the types of failures, determine the most critical components, and propose a maintenance system using the Reliability Centered Maintenance (RCM) approach. The method used is descriptive qualitative, involving FMEA (Failure Mode and Effect Analysis), Logic Tree Analysis (LTA), and maintenance action selection. Data were collected through observations, historical failure documentation, and interviews. The analysis results indicate that components such as the injection nozzle, heating, and clamping are the most critical, contributing over 80% of total failures based on Pareto analysis and the highest RPN values in FMEA. Proposed maintenance actions include Condition Directed and Time Directed approaches. Additionally, the maintenance system is supplemented with standard operating procedures (SOP) and routine inspection schedules to improve machine reliability and reduce production downtime. This study is expected to enhance the efficiency and productivity of the Press Injection GB-36 machine at PT. YGI through the appropriate implementation of RCM.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine the relationship between the independent variable (TATO) and the dependent variable (stock price). The results show that TATO has a positive and significant effect on stock prices, with a correlation coefficient of 0.859 and a significance value of 0.001 (p < 0.05). This indicates that the more efficiently a company uses its assets to generate sales, the higher its stock price will be. The findings support the signaling theory and efficient market hypothesis, suggesting that asset efficiency serves as a positive signal for investors in evaluating firm performance.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.

The use of technology in data management has become the key to improving the efficiency and effectiveness of company performance. PT Indofood CBP Sukses Makmur Tbk has implemented a computerized employee attendance system through the Employee Self Service (ESS) application. However, so far there has been no evaluation regarding the level of user satisfaction with the application. This study aims to measure ESS user satisfaction to provide input in future application development. The method used is End User Computing Satisfaction (EUCS) which includes five variables: Content, Accuracy, Format, Ease of Use, and Timeliness. Data was obtained through the distribution of questionnaires and analyzed using the SPSS application. The results of the t-test showed that the Format variable had the most significant influence (t = 4.281), while the other variable showed an insignificant influence individually. However, through the F test, an F value was obtained of 3.791 with a significance of 0.003, which shows that simultaneously all EUCS variables have a significant effect on user satisfaction. These results are expected to be the basis for companies to improve the performance of ESS applications and support the overall work efficiency of employees.

Rapid technological innovation affects various aspects of life, including how a company works. One of them is the shift from using paper as a means of writing and files as a means of storage to a computer application commonly known as Microsoft 365 which is cheaper and more efficient. In the world of accounting, there is a trend of increasing performance and time efficiency which is the center of a problem that is quite inflamed by various parties of companies and consumers. This study aims to analyze the influence of discount promo strategies and experiential marketing on sales at PT Rekadia Solusi Teknologi. The approach used is a quantitative method with a population and sample of 34 respondents selected using the saturated sample method. Data were collected through questionnaires, interviews, observations, literature studies, and documentation during the period April - May 2025. Data analysis was carried out using SPSS with data quality tests, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination. The results of the study showed that discount promos partially had a positive and significant effect on sales. Experiential marketing also has a positive and significant effect on sales at PT Rekadia Solusi Teknologi. Simultaneously, discount promos and experiential marketing have a positive and significant effect on sales.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.

This study analyzes the influence of price, time efficiency, and product quality on ready-mix concrete sales volume at PT Dirgantara Betonindo Batang. This study employed a quantitative method with a causal approach, gathering data through surveys, interviews, and document analysis. A total of 70 respondents were selected using purposive sampling. The outcomes of the multiple linear regression analysis demonstrate that both time efficiency and product quality significantly influence sales volume, while price has a positive but insignificant effect. The regression model can explain 72.2% of the variation in sales volume. These findings provide strategic recommendations for company management in improving efficiency and quality to drive sales

Coal is an important energy source that is still widely used in industry, especially the power generation industry, because of its high energy content. However, in the process of handling and storage, coal has the characteristic of being easily oxidized, This oxidation process, if it occurs continuously, can cause internal heat accumulation which eventually triggers spontaneous combustion. This study aims to analyze changes in coal quality before and after spontaneous combustionto find out how spontaneous combustionaffects coal quality in stockpiles. The research method used is a quantitative method where the data from laboratory tests on coal quality before and after spontaneous combustionis analyzed, the comparison of coal quality in stockpile 10 before and after spontaneous combustionis then graphed to see changes in the quality of each parameter. Based on the results of the analysis of changes in coal quality before and after spontaneous combustion, there were significant changes to several coal quality parameters, namely Total Moisture which was originally from 7.06% to 5.50% (down by 1.56%), Moisture which was originally 3.91% to 3.22% (down by 0.69%), Ash Content which was originally 8.84% to 14.67% (up by 5.83%), Volatile Matter which was originally 39.77% to 35.10% (down by 4.67%),  Fixed Carbon from 47.48% to 47.01% (down by 0.47%), Sulphur from 0.55% to 0.46% (down by 0.9%), and Calorific value decreased from 6,921 to 6,289 kcal/kg (down by 632 kcal/kg). This decrease in quality has a direct effect on the selling value and efficiency of coal combustion. The existence of an analysis of changes in coal quality due to spontaneous combustioncan help companies to find out how much of an impact losses can be caused by the occurrence of spontaneous combustion. By considering the potential losses due to spontaneous combustion, the company will make efforts to prevent the occurrence of spontaneous combustion in the future to minimize the losses caused.

This research aims to analyze the impact of implementing the International Safety Management (ISM) Code internal audit on the operational smoothness of the vessel MV. Martha Golden, managed by PT. Multi Jaya Samudera Belawan. The implementation of the ISM Code is a mandatory requirement regulated by Law No. 17 of 2008 concerning Shipping, designed to ensure safe ship operation and the prevention of marine pollution. The research methodology employed is field research (field research) through observation and the collection of direct operational data, complemented by a literature review (library research) to examine related regulations and theory. The findings demonstrate that the consistent execution of the ISM Code internal audit has a significant positive influence on improving the vessel's safety and operational integrity. This audit, carried out by the Designated Person Ashore (DPA), encompasses scheduling, conducting thorough inspections onboard, and reporting findings. Consistent auditing minimizes the risk of accidents at sea, enhances the compliance of all crew members with the applicable Safety Management Sistem (SMS), and ensures that the vessel operates safely and efficiently according to international standards. The study concludes that discipline in performing internal audits and the crew's adherence to SMS procedures are the primary keys to maintaining operational integrity. It is recommended that the company increase the frequency and quality of internal audits and crew training to ensure the vessel's safety and operational efficiency are consistently maintained.

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

This research analyzes the business licensing process for plywood products at PT Anugerah Albasia Abadi Talun, Blitar Regency. It aims to identify the processes undertaken, the obstacles encountered, and to provide recommendations. Employing a descriptive qualitative approach and the Triple Bottom Line framework, data was collected through interviews, observation, and documentation studies. The research findings indicate that the company has successfully fulfilled all complex formal licensing requirements, including the Business Identification Number (NIB), Industrial Business License (IUI), Timber Legality Verification Sistem(SVLK) certificate, Environmental Management and Monitoring Efforts (UKL-UPL), and Forest Product Transportation and Trading License (IPHH), demonstrating a commitment to regulatory compliance. Nevertheless, the licensing process is still hampered by the disharmony between the digital Online Single Submission (OSS) system and manual practices, dynamic regulatory changes that are not yet widely disseminated, limited internal human resource capacity, and a lack of harmonization and coordination among government agencies. The Triple Bottom Line analysis reveals that licensing legality supports economic competitiveness and market access, while social aspects are well-established through local job creation and CSR programs. However, environmental management remains administrative and not yet fully performance-based. Therefore, the research recommendations focus on strengthening internal capacity, optimizing the OSS system, developing proactive environmental management, and enhancing continuous community involvement to achieve higher operational efficiency and sustainability