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To find out more about how the shipping company PT. Pelayaran Karana Line Belawan carries out activities in the procedure for managing dangerous goods permits, especially the Medan Belawan Branch, starting from marketing providing information according to data that there is a dangerous goods load that will be loaded on the ship, then the operational party or external service makes a letter of application that will be given to the relevant agency, namely the Belawan Main Harbor Master's Office. Every permit management requires costs. The costs incurred will go into the State Treasury, namely Non Tax State Revenue (PNBP).

The rapid development of information technology has significantly impacted the business world, including Micro, Small, and Medium Enterprises (MSMEs). However, business actors, particularly in the catfish farming sector, often face challenges in accessing broader markets and improving operational efficiency. This study aims to develop LeleQue, a web-based information system designed to efficiently support the management of catfish farming businesses. By implementing the SDLC (Software Development Life Cycle) method, this research outlines the system development process, from needs analysis to system evaluation The LeleQue application is equipped with key features such as financial bookkeeping, inventory management, debt tracking, financial reports, and discussion forums. The findings indicate that LeleQue provides an integrated platform to meet the operational management needs of catfish farming businesses. Additionally, the application facilitates collaboration among farmers through its community forum. This study contributes to supporting MSME digitalization, particularly in the catfish farming sector, to enhance efficiency, productivity, and business competitiveness.

ABSTRACT The School Operational Assistance (BOS) program is under the responsibility of the Ministry of Education and Culture, and the Ministry of Religious Affairs plays an important role in its implementation, distribution, and management. The Ministry of Education and Culture, the Ministry of Religious Affairs, and the Technical Ministry responsible for the implementation and management of the BOS program must issue technical guidelines for the use of BOS funds, which should guide the use of funds. This study aims to explain how school operational assistance (BOS) funds are managed at MI El-Nur El-Kasysyaf IV. This research employs a qualitative approach, with data collection techniques such as interviews, documentation, and observation being very important methods for collecting data. ABSTRAK Program Bantuan Operasional Seklah (BOS) berada di bawah tanggung jawab Kementerian Pendidikan dan Kebudayaan, Kementerian Agama berperan penting dalam pelaksanaan, penyaluran dan pengelolaannya. Penggunaa dana harus berpedoman pada petunjuk teknis penggunaan dana BOS yang diterbitkan oleh Kementerian Pendidikan dan Budaya, Kementerian Agama, serta diawasi oleh Kementeri Teknis yang membidangi pelaksanaan dan pengelolaan program BOS. Penelitian ini berusaha untuk menjelaskan pengelolaan dana Bantuan Operasional Sekolah (BOS) di MI El-Nur El-Kasysyaf IV. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan observasi merupakan metode yang sangat penting untuk mengumpulkan data.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected   Keywords: Educational Resources, Utilization, Quality of Educators Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected    

The role of the Operational Department in Handling the MT. Mumbai ship at PT. Pelayaran Multi Jaya Samudera Belawan begins when the ship arrives at the port. The shipper sends the documents required in the loading process when the ship arrives, the ship's agency also makes a request for inspection to related agencies such as the Port Health Office, Immigration, Customs and Excise and Belawan Harbor Master The methods used in writing this paper are field research and library research.  

Surya Mobil is an MSME in the service and automotive sector in Batam City that was established in 2000. MSMEs experience problems related to inefficient manual financial recording, recording errors, and inaccurate data. The main objective of the service is to help digitize MSME financial recordings with spreadsheets. Data collection is carried out using the interview method with the owner, as well as observation and documentation of the location and operational activities of Surya Mobil. Activities produce general, purchase, and sales journals for data entry. In addition, there are automated ledgers and financial reports that can be accessed in real-time. The post-implementation impact received positive feedback from the owner so that it can help businesses achieve efficiency in the financial recording process.

Hospital Management Information System (SIMRS) is an information technology designed to manage the entire process of health services in an efficient and integrated manner. SIMRS implementation plays an important role in supporting decision making, increasing work efficiency, and improving the quality of hospital services. The purpose of this study is analyze the effect of SIMRS implementation on employee performance in the health sector. The method used is a The study employs a literature review methode by national research articles published between 2017-2024. Data sources were obtained through the Google Scholar database with keywords related to hospital management information systems and employee performance. The data was analyzed based on research results from several relevant journals. The results showed that SIMRS implementation has a significant influence on hospital employee performance. SIMRS is proven to improve operational efficiency, data accuracy, and speed in health services. The majority of studies reviewed showed a significant relationship between SIMRS and improved employee performance, as indicated by a significance value of p < 0.05 in various studies. SIMRS implementation has a positive impact on employee performance, both in terms of work effectiveness and quality of health services.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

Human resources are the most important asset in an organization/business, especially in an educational institution, so they are very important. It is important that existing human resources can be planned as well as possible to achieve the goals of the organization/institution. Careful human resource planning will ensure smooth operations. Yes or no, this is the operational process of an organization/institution. There are many effective and efficient human resource planning models, but effective human resource planning and effective intentions are sometimes not realized optimally, only limited to imagination and desire. just a hope. Therefore, this research was conducted to analyze human resource planning and find solutions to problems that influence HR planning at Mis Al-Washliyah Greahan. The research method used by researchers in this research is a qualitative approach with descriptive methods using interview techniques, observation and document study. After the data is collected, classify, edit and present the data based on each data type. Before data is collected, it is first analyzed and checked for validity. The research results show that human resource planning is carried out through programs, activities, planning stages, including quality indicators or goals to be achieved in a process of improving the quality of education. This form of planning includes resource management which includes developing human resources, developing the learning process and increasing the capacity of human resources to improve the quality of education.

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.

The Segitiga Motor website was developed using the Laravel framework with the SDLC Waterfall model approach to digitize the management of customer data and workshop services. The development process includes stages such as requirements analysis, system design, implementation, testing, and maintenance. Laravel was chosen for its ability to speed up development through reusable components and its organized and flexible structure. The website successfully integrates key features such as online service booking, customer data management, product catalog, and promotions, all effectively. Testing results show that the system works as planned, enhancing operational efficiency and making it easier for customers to access services. For future development, adding features like analytics and integration with digital payment systems could further improve customer experience and satisfaction.    

The operational license of PT Sarana Majukan Ekonomi Finance Indonesia (PT SMEFI) has been revoked through a Decree from the OJK Board of Commissioners with the number KEP-2/D.06/2024, which was issued on January 15, 2024. This decision was taken because PT SMEFI was declared a company whose condition could not be improved. Prior to the revocation of the business license and the decision was made, the OJK had classified PT SMEFI as a company under intensive supervision as a result of an overall evaluation of the company's health which was considered unfavorable. PT SMEFI has also received administrative sanctions in the form of a Third Warning due to violations of the provisions of the applicable provisions, namely regarding the Financing to Asset Ratio (FAR). Every action carries legal consequences that must be accounted for. Leasing, as a form of financing in the financial sector, is required to comply with existing regulations, including operational permits issued by the Financial Services Authority (OJK). Regarding permits, it is the legal basis for leasing companies to carry out their operations.

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

Islamic boarding schools (pondok pesantren) play a strategic role in developing human resources that are not only religiously competent but also economically independent. In addressing the challenges of globalization, pesantren independence can be strengthened through entrepreneurship programs that provide economic benefits, empower students (santri), and contribute to the surrounding community. This study focuses on analyzing the entrepreneurship programs at Pondok Pesantren Al Kautsar 561, which include biofloc tilapia farming and melon cultivation in greenhouses, using a descriptive qualitative approach. Data collection involved focus group discussions (FGD) with foundation administrators, teachers, students, and the local community. The findings reveal that entrepreneurship programs enhance pesantren independence by generating additional income, which is utilized for scholarships and operational activities. Entrepreneurship training equips students with practical skills in agribusiness and aquaculture, such as biofloc systems and greenhouse technology. Furthermore, these programs strengthen the relationship between pesantren and the community through community-based economic collaboration, creating job opportunities and improving local economic resilience. However, challenges such as limited resources and access to technology persist. Solutions include establishing strategic partnerships with external parties and providing training in digital marketing to ensure program sustainability.

Tangerang City has the highest number of applications in Indonesia, with a total of 222 public service and government management applications supported by an ISO 27001:2013-certified data center. This data center is managed by the ICT Infrastructure and Cryptography Division of the Tangerang City Communication and Informatics Office. However, the process of managing data center assets and infrastructure still relies on OnlyOffice Nextcloud. This approach creates challenges in reading and processing data into meaningful information, data inconsistency, and the inability to track data changes effectively. Moreover, policymakers face difficulties in identifying devices that have reached their end of life (EOL) or are over five years old. This method limits strategic data analysis needed to support decision-making. Therefore, a digital system is required to manage data in a structured and consistent manner, track data changes, and provide relevant information for policymakers. Such a system is expected to enhance operational efficiency and support high-quality digital transformation.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.