Publication Search

Global supply chain dynamics have been profoundly impacted by the implementation of International Financial Reporting Standards (IFRS), which have improved openness, decreased information asymmetry, and fostered strong governance and accountability frameworks. This qualitative assessment of the literature seeks to combine contemporary empirical research with theoretical viewpoints to investigate the complex effects of IFRS on supply chain management. This study employs a qualitative methodology, evaluating academic articles, case studies, and theoretical papers. It has been discovered that the implementation of IFRS enhances the quality of financial reporting, hence promoting improved decision-making, supplier selection, and risk management. Standardizing finance procedures encourages cooperation and confidence among supply chain participants, which improves operational resilience and efficiencies. The analysis comes to the conclusion that the implementation of IFRS has a significant beneficial effect on supply chain management worldwide, fostering resilience and efficiency through enhanced financial procedures.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This study explores an artificial intelligence (AI)-based predictive maintenance system for industrial machinery in Indonesian manufacturing. By utilizing machine learning algorithms, the system can analyze real-time machine data to predict equipment failures and recommend timely maintenance actions. The implementation of predictive maintenance has shown to reduce machine downtime by 20% and improve operational efficiency in manufacturing plants in Jakarta and Surabaya. This paper discusses the technical design of the predictive maintenance system, its economic impact on production costs, and implications for Indonesia's industrial sector.

This study is a qualitative literature review aimed at exploring the challenges and opportunities of integrating generative artificial intelligence (GAI) in human resource management (HRM) practices. GAI, as an advanced technology, holds significant potential to enhance operational efficiency in HRM through the automation of administrative tasks, improved accuracy in performance evaluations, and the development of more interactive and adaptive employee training. However, its implementation also faces several challenges, including employee resistance to change and the unpreparedness of technological infrastructure. Furthermore, ethical issues such as algorithmic bias in recruitment processes are a major concern, potentially exacerbating inequities if not properly monitored. This research identifies that the success of integrating GAI into HRM depends on the organization’s readiness to address technological and ethical challenges, as well as the importance of careful planning. The findings provide valuable insights for organizations in designing effective strategies for GAI integration to improve performance and organizational dynamics while addressing potential risks.

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.

This study aims to analyze consumer responses to the queue phenomenon that occurs at Cipatik Public Fuel Filling Station (SPBU). Queues at gas stations are often a major concern for consumers, affecting customer satisfaction and the operational performance of gas stations. This study identifies the main factors that influence consumer response to queues, focusing on queue cases, waiting time, and consumer feelings regarding service. The research method used a quantitative approach through a consumer survey involving a representative sample of Cipatik gas station users. Data was collected through a questionnaire covering aspects such as consumer perception of service speed, queue efficiency, and overall satisfaction level. The results of data analysis show that there is a lack of consumer satisfaction with the queues that occur at Cipatik Service Station, West Bandung Regency. Therefore, it is necessary to improve queue management by the gas station. The addition of filling pump lines needs to be addressed so that the service level can increase. In addition, shorter waiting times and a more efficient service experience are considered by consumers as key factors in increasing their satisfaction. The findings of this study provide valuable insights for Cipatik Service Station management and relevant stakeholders to improve queue management and increase customer satisfaction. The practical implications of this study can assist policy makers in developing more effective operational strategies to address queuing issues and improve consumer experience at the gas station.

The development of technology 4.0 has a very positive impact on society. Industry 4.0 emphasizes the concept of digitalization that is consistent and connects all productive components of the economy.  Several technologies are helping Industry 4.0, such as cloud, simulation, augmented reality, robots, internet of things, big data analytics, additive manufacturing, and cybers ecurity. The method used in this article is literature study, which means data collection to understand and study the theories discussed in the relevant literature. Literature research helps to understand the conceptual framework of a topic and find theoretical foundations for further research. The research also helps guarantee that current research takes into account previous work and fills knowledge gaps.  For this study, internet searches and documentation studies were used to collect data. The result is that Technology 4.0 not only helps businesses but also improves the economy and people's welfare. Technology 4.0 greatly helps businesses by increasing global access, improving operational efficiency, driving innovation, and improving product safety. To ensure that the benefits of this technology are felt by everyone, society must continue to take this technology with caution while addressing issues such as data security and inequality of access to technology.   Keywords: T, Business, Society

This study aims to analyze the effectiveness of the layout at the Excelso outlet in Gress Mall, Gresik Regency. Through the Activity Relationship Chart (ARC) approach, this research evaluates the relationship between facilities and infrastructure, focusing on blank-spot areas identified from the pre-survey results. Literature studies on layout, its purpose, benefits, types of layout, and factors that make an effective layout are the basis for analyzing the research results. The research method includes research design with ARC analysis, primary and secondary data collection through interviews, observation, and documentation. The results show that there is a blank-spot in the outdoor area that can be overcome by strategically placing waiters. The ARC diagram illustrates the relationship of activities and interrelationships between products at Excelso Gress Mall. Understanding the effective layout is expected to provide recommendations for improvement to increase customer satisfaction and operational efficiency.

This journal discusses the implementation of digitization and technology as key drivers for advancing and designing business strategies for Kru V, a social media management service agency. In an era where social media plays a crucial role in marketing and customer interaction, the agency leverages digital technology to enhance operational efficiency and broaden the scope of its services. This article provides an in-depth analysis of the concrete steps taken by Kru V in adopting cutting-edge technology and its impact on the agency's business development and competitive advantage.

Indonesia has enormous marine and fisheries potential because of its vast sea area. Human resources in managing fishery products have not maximized the potential of fishery products. Therefore, in order to maximize the potential of fishery products, quality human resources are needed. Since human resources are an important part of an organization, including in the Indonesian fisheries industry, human resource management and development is very important for the success of an organization. The method used is qualitative research method, more precisely literature research. The literature research process is carried out by reviewing the literature and analyzing the relevant topics combined. Literature search can utilize sources in the form of journals, books, dictionaries, documents, magazines and other sources without conducting field research. The results found that in optimizing in improving the performance and sustainability of the fisheries product management industry, it is important to optimize human resources. Many approaches can be used to improve operational efficiency. Increase efficiency in all stages of production, from fishing to distribution, with the adoption of advanced technology and automated equipment. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination. Training and Skills Development ensures that employees have a good understanding of the latest practices and technologies through regular training that enhances their technical and managerial skills. Good Production Planning and Management; Energy and Resources Management; Use of wise energy and resource management practices to reduce operational costs Partners and Collaboration: Work closely with suppliers, distributors, and relevant institutions to improve supply chain efficiency and coordination.

In an increasingly competitive business environment, research and development companies, especially in the agro-industrial sector, need to maintain operational efficiency and competitiveness by having an integrated management system. Enterprise Resource Planning (ERP) has become an effective solution in automating business processes. This study aims to analyze the implementation of the Odoo Inventory module at PT XYZ, focusing on inventory management and its impact on efficiency, decision making, and customer satisfaction. The research method used is descriptive qualitative involving interviews, literature study, and data collection through observation. The implementation of Odoo's Inventory module successfully overcomes the constraints of warehouse operations by providing features such as Receipt Product, Internal Transfer, Scrap Orders, and Inventory Adjustments. Thus, the company can track, manage, and adjust inventory efficiently, overcome recording errors, and increase transparency in inventory management. The results show that the implementation of ERP through Odoo Inventory module at PT XYZ brings significant benefits in improving operational efficiency and inventory management. The study recommends further evaluation of user acceptance of the implemented system as well as regular updates to the latest version of Odoo software. This study provides a better understanding of the benefits of ERP implementation in the context of research and development in the agro-industrial sector and identifies potential for further research in this area.    

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.

This research designs a website-based online sales application for Bakso Mas Roy. The goal is to expand market share, improve customer service, and operational efficiency. The methodology includes business needs analysis, interface design, system development, and testing. The results of the research are expected to help small and medium business owners utilize online sales to improve their business performance

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT X through the application of WBS methodology in the context of the company's administration and logistics

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT XYZ through the application of WBS methodology in the context of the company's administration and logistics.    

The objectives of this study include: (1) To find out the transformation of macroeconomic consumption in the digitalization era. (2) To find out the opportunities for macroeconomic consumption in the digitalization era. (3) To find out the challenges of macroeconomic consumption in the digitalization era. This type of research uses field research. The method used in this research uses a qualitative approach. Data collection analysis uses interview analysis, literature study, and literature study. The results of interviews with Sharia Economics students of UIN K.H. Abdurrahman Wahid Pekalongan regarding the transformation of macroeconomic consumption in the digitalization era show a significant impact on economic growth, income distribution, and industrial structure. In addition to pointing out the great opportunities in the digital era, such as increased operational efficiency and market access, it also discusses the challenges faced, such as inequality of internet access and the possibility of job loss. Discussions also addressed positive impacts, such as innovation and economic growth, as well as negative impacts, such as the digital divide and income distribution. To ensure a fair and sustainable impact of digitization in the long run, the importance of balanced regulation, consumer protection, and data security was emphasized.

Financial performance is an important indicator used to evaluate the financial condition of an entity, such as a bank. Financial performance evaluation provides an understanding of an entity's financial health, operational efficiency, profitability, and financial sustainability. This research aims to comprehensively investigate the influence of financial literacy on employee performance and its impact on financial performance in the Islamic banking environment. This research uses quantitative methods with descriptive analysis methods. The population and sample in this study were all employees at BSI KCP Blangpidie, namely 35 people. The data used in this research is primary data obtained from the results of distributing questionnaires. The analysis used in this research is path analysis. The research results show that financial literacy has a positive and significant influence in improving financial performance at BSI KCP Blangpidie, this is because the calculated t value is greater than the t table (9.074 > 2.034). Likewise, from the calculations that have been carried out, it is known that the direct effect is 0.346 and the indirect effect is 0.591, which means the direct effect is smaller than the indirect effect.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

Usaha Mikro, Kecil, dan Menengah (UMKM) play a crucial role in the global economy, but they often face challenges in terms of productivity and competitiveness, especially in today's digital era that requires UMKM to understand rapidly evolving information technology. This article discusses the utilization of Artificial Intelligence (AI) as a potential solution to assist UMKM in overcoming their challenges. AI can enhance operational efficiency, personalize customer experiences, drive product innovation, and improve financial analysis within UMKM. However, the integration of AI also presents challenges, including initial costs, training needs, data security, and legal uncertainties. This article provides an overview of the benefits and challenges of AI in the context of UMKM, as well as highlighting future prospects. Leveraging AI is the key to enhancing the growth and sustainability of UMKM in the complex digital era of the global economy.