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Information systems strategic planning must support the business strategy planning of an organization. This is done so that the organization's business goals are achieved. Therefore, this research aims to create a business strategy map at the Gantar Plastik Store based on vision, mission, strategic targets, key performance indicators (KPI), environmental analysis within and outside the organization using the Strength Weakness Opportunity Threat (SWOT) method and making a map. strategy using the Balance Score Card (BSC) method. Based on the analysis and results of the SWOT method calculations that have been carried out, a proposal is obtained, namely an aggressive strategy, because the resulting values for IFE = 0.39 and EFE = 0.56. So, based on the results of the calculations and visualization of the diagram, the Gantar Plastik Shop is proposed to take aggressive strategic steps, meaning that the shop must expand because the strengths and opportunities are large while the threats and weaknesses are small. The next method used is the Balance Score Card method, this method has 4 perspectives, namely Learning and Growth, Internal Process, Customer and Financial. So that the proposed strategy map is given precisely, according to the target, with detailed targets and specific improvement proposals.

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

Currently, many MSMEs are struggling to develop even though they are the backbone of the Indonesian economy. On the other hand, improving the sustainable financial performance of MSMEs is believed to be one of the main keys for MSMEs to upgrade and survive. Therefore, this study aims to analyze the effect of e-commerce and human resource quality on the financial performance of MSMEs. This research was conducted on 38,343 MSME players registered in the SIMDAKOP UMKM application in Medan City in 2022. The research sample amounted to 100 people selected using simple random sampling technique. The type of data used is primary data. The data was collected using a questionnaire distributed to selected respondents. The research data were analyzed using multiple linear regression analysis method with SPSS 26 software. The results of the analysis show that e-commerce has a positive and significant effect on financial performance of MSMEs. HR quality also has a positive and significant effect on financial performance of MSMEs. E-commerce and HR quality simultaneously have a significant effect on the financial performance of MSMEs. The implication of this research is a guideline for MSMEs in making business strategy decisions to ensure sustainable financial performance of MSMEs, which will help MSMEs to upgrade and survive in competition.

This research aims to determine the performance of government procurement of goods and services using the Balanced Scorecard approach. By using the literature or literature study method, a technique for collecting data is by conducting a review study of books, literature, notes and reports that are related to this problem. Based on the research results, it shows that in general, the procurement performance can be considered quite good. Several aspects have been assessed positively. Financial performance shows a high level of budget realization and efficient use of resources. From a customer perspective, the level of customer satisfaction is also quite good, reaching 85%. Meanwhile, from an internal business process perspective, the efficiency of procurement of goods and services reached 95%. From a growth and learning perspective, efforts to improve performance have produced positive results.

This research examines CEO compensation schemes by contrasting analyst expectations with earning per share (EPS) targets. The study synthesizes recent literature to investigate how various compensation systems affect management behavior, corporate governance, and financial performance. The results show that CEOs are motivated by EPS objectives to participate in earnings management strategies, which involve influencing financial outcomes to satisfy preset benchmarks. Managerial decision-making is heavily influenced by analyst projections, which motivate strategic action intended to align company performance with market expectations. The analysis underscores the governance implication, emphasizing the trade-offs between immediate financial objectives and long-term sustainability.

The rapid growth of cross-platform applications has significantly increased the volume and diversity of sensitive user data processed across heterogeneous and distributed environments. Personally identifiable information, device identifiers, behavioral data, and financial information are routinely collected to support personalization, analytics, and service optimization. While these practices enhance application functionality and user experience, they also introduce substantial privacy risks, including unauthorized data access, device fingerprint–based re-identification, cross-user data leakage, and large-scale data breaches. These risks are further amplified by distributed processing architectures and extensive third-party library integrations commonly used in modern cross-platform systems. This study aims to systematically analyze privacy issues in cross-platform applications by examining the types of sensitive data involved, identifying dominant privacy threats, and reviewing state-of-the-art privacy-preserving mitigation strategies. A systematic literature-based methodology was employed, focusing on recent Scopus-indexed journal articles, conference papers, and book chapters. The analysis synthesizes findings using thematic categorization and a conceptual research framework that maps sensitive data sources to privacy threats and corresponding mitigation mechanisms. The results indicate that privacy risks in cross-platform applications originate not only from external attacks but also from internal architectural weaknesses, such as flawed authorization logic and excessive data sharing across system components. Privacy-preserving techniques including differential privacy, federated learning, blockchain-based data governance, secure multi-party computation, and fine-grained access control mechanisms are shown to provide stronger privacy guarantees compared to conventional centralized approaches. However, these techniques also present trade-offs related to system complexity and performance. Overall, the study highlights the importance of adopting a multi-layered, privacy-by-design approach to ensure sustainable, trustworthy, and regulation-compliant cross-platform application development.

This research investigates the role of innovation in managerial disclosures, focusing on predictive insights and managerial incentives. By analyzing a comprehensive range of studies, the review identifies key themes and trends that underscore the importance of innovative disclosure practices. The findings highlight that forward-looking statements and non-financial metrics significantly enhance investor confidence and firm valuation. Additionally, the alignment of managerial incentives with long-term performance metrics is crucial for promoting transparency and innovation. Effective corporate governance mechanisms are essential for designing incentive structures that encourage managers to engage in innovative activities and provide comprehensive disclosures. The insights gained from this review provide a foundation for future research and practical implications for firms seeking to enhance their disclosure practices and align managerial incentives with long-term goals.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.    

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study examines the application of sharia economic principles in the photocopying and office stationery (ATK) business in the pesantren environment, focusing on business performance that is not only financially profitable but also has a positive impact on society and the environment. Using a qualitative approach, this study analyzes current business practices as well as strategies that can be applied to integrate sharia values, such as the prohibition of riba, gharar, and maysir. The findings of the study show that the application of sharia economics can improve business performance through capacity building, cooperation with Islamic financial institutions, and technology adoption.

Environmental degradation and poverty remain pressing challenges in Indonesia, exacerbated by rapid economic growth and resource exploitation. The increasing demand for sustainable development has highlighted the need for alternative financial models that integrate both economic growth and environmental protection. Sharia-based green investments have emerged as a promising solution, offering a framework that aligns ethical considerations with sustainability goals. This study examines the impact of Sharia-based green investments on social welfare and environmental sustainability in Indonesia, with a focus on reducing income inequality and fostering community development. Using a mixed-method approach, including quantitative analysis of secondary data on green investment performance and qualitative interviews with key stakeholders, the research evaluates how these investments contribute to enhancing income equality, providing access to renewable energy, and promoting sustainable economic activities. Findings show that Sharia-based green investments not only improve income distribution, especially in rural areas and small businesses, but also contribute to environmental sustainability through renewable energy projects and eco-friendly infrastructure. The study also compares the environmental benefits of Sharia-based investments with conventional models, emphasizing their superior alignment with long-term sustainability goals. The research underscores the potential of Sharia-based green investments as a model for inclusive economic growth and environmental protection, supporting Indonesia’s progress toward achieving the Sustainable Development Goals (SDGs).

This exploration utilizes a quantitative strategy to inspect the impact of Corporate Social Obligation (CSR) and Great Corporate Administration (GCG) on the monetary execution of PT. Gresik Migas (Perseroda). Essential information were gathered through polls appropriated to 40 workers of PT. Gresik Migas (Perseroda) utilizing purposive testing. Multiple linear regression was used as the analytical method. The outcomes demonstrate that CSR essentially impacts monetary execution, while GCG doesn't make a tremendous difference. The coefficient of assurance (R2) of 17.2% shows that CSR and GCG can make sense of a part of the fluctuation in monetary execution.

The Indonesian capital market recovered in 2021 after a decline due to the COVID-19 pandemic in 2020. The role of the capital market is crucial for economic growth, and investors need to pay attention to factors such as financial reports and company performance. Investors in LQ45 companies, consisting of 45 stocks with high liquidity, make selections based on transactions and market capitalization. This research focuses on the influence of Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of LQ45 companies in the period 2018-2021. The research problem involves questions about the influence of each ratio on stock prices. The research objective is to examine the influence of these ratios. The results of the research are expected to provide important information for readers about the factors affecting stock prices and insights for researchers into the dynamics of the capital market. This research can also serve as a reference for further studies. The results of the analysis indicate that Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) significantly influence the stock prices of LQ45 companies.

Regional government financial performance is a measure used to ensure the region's ability to implement financial implementation regulations properly and correctly to maintain desired services. 11 districts in Jambi province, Jambi City government and Tebo district government. Fluctations occur. The difference in regional income between the Jambi city government and Tebo district government is the highest and lowest in 2022. This research aims to determine the comparison of the financial performance of the Jambi City Government and the Tebo Regency Government. 2018- 2022. This research is descriptive quantitative research. Data collection techniques in this research use documentation. The data analysis technique used is descriptive analysis with the formula: Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the research show that the financial performance of the Jambi City government and the Tebo Regency government in 2018-2022 seen from the regional financial independence ratio shows that the level of financial independence of Jambi City is on average higher than that of Tebo Regency, seen from the effectiveness ratio shows that the level of effectiveness shows that the government Tebo Regency is more effective than Jambi City, judging from the Efficiency Ratio, it shows that the percentage of Tebo Regency's efficiency level is smaller than Jambi City. Tebo Regency and Jambi City are categorized as less efficient in managing finances, seen from the harmony ratio, it shows that the two regions allocate more funds for operational expenditure than capital expenditure, and seen from the growth ratio, Jambi City's PAD growth is higher than that of Tebo Regency.

As time went by, many changes were discovered from outside the company. Due to rapid changes in a company's external reach, companies must also be able to adapt and compete with other companies. Sufficient working capital allows the company to operate as economically as possible, and the company does not face difficulties or threats that may arise due to crises or economic chaos. The aim of this research is to determine the effect of working capital management on the financial performance of property and real estate companies listed in the sharia stock index. The number of samples in this research was 20 companies for the 2020-2022 period after sampling using the purposive sampling method. Panel data analysis is used as a data analysis technique. The partial research results show that there is no effect of working capital management on financial performance, but simultaneously working capital management has an effect on the company's financial performance by 11.9%. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

The aim of this research is to prove empirically that earnings management mediates the implementation of corporate governance relationships and disclosure of corporate social responsibility in influencing the financial performance of manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2019 - 2022 period, either directly or indirectly. The proposed research problem refers to previous research and the existence of research gaps in previous research. In this research, seven hypotheses have been formulated using a purposive sampling method and using secondary data obtained from annual reports published by the BEI. Based on existing criteria, a sample of 31 manufacturing companies in the basic industrial and chemical sectors were "listed" on the IDX for the 2018 - 2021 period. This research shows the results obtained based on Partial Least Square - Structural Equation Model (PLS-SEM) analysis in the SmartPLS 3.0 program . The research results show that corporate governance has a significant positive influence on the company's financial performance.

This research was conducted to examine and obtain a comparison of the performance of state-owned pharmaceutical industry companies before and after the formation of the holding company. Based on the results of research conducted, the author uses the results of the total asset turnover ratio (TATO), Net Profit Margin (NPM), Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio ( CR). The method used in this research is a descriptive and comparative method using a quantitative approach. The results of this study show that there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Total Asset Turnover ratio before and after Holding, there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Net Profit Margin ratio before and after Holding, there are differences in financial performance pharmaceutical industry holding companies as measured by the Return On Asset ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the Return On Equity ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the ratio Debt to Equity Ratio before and after Holding, and there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Current Ratio before and after Holding.  

To measure the company's ability to generate profits, it can be seen from profitability ratio or profitability of the enterprise. The profitability of the company is measured by the success of the company and the ability to use its assets productively, namely by comparing the profit in a period with the total assets or amount of capital enterprises, where a high level of labor turnover can increase its profits. This study aims to analyze the internal control applied in the system cash management at PT Sucofindo.  

Every financial institution has a frontliner who serves as a front guard or sequencer and provides information about banking as well as initial impressions of a bank. Due to the rapid development of the banking industry, PT. Bank Sumut KCP Syariah Lubuk Pakam must determine ways to improve the performance of frontline employees so they can compete with other banks. The problems raised in this research relate to how PT. Bank Sumut KCP Syariah Lubuk Pakam chose an approach to improve frontliner performance through SWOT analysis. Frontline Officers must have the knowledge and expertise in their profession to carry out their primary duties effectively. To do this, they must receive training and support that starts from the individual's outer appearance and continues within, so that when providing consumers receive fast, efficient and polite service, resulting in high customer satisfaction. This research uses qualitative methods and descriptive research design. SWOT analysis is used to apply qualitative and descriptive analysis to arrive at research conclusions. Based on the results of the Cartesian diagram, the institution is in Quadrant I, actively implementing a Growth-Oriented Strategy and supporting this strategy.