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This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

Digital transformation is a challenge for the business world today to transform into a digital company that utilizes information technology to optimize company business processes, for efficiency and effectiveness in company performance with improved operational acceleration to achieve company goals. Education is a massive industry in carrying out technological innovation and improving teaching methods, but it is still separated only by one process in education. The aim of this research is to select, examine and combine the development of collaborative technological innovation with the development of learning models carried out previously, then adapting them into an Enterprise Architect smart course design. The research method used is literature study and observation at educational institutions, especially the skills course industry, so that a comprehensive smart course design can be created, adopting proven learning methods, teaching techniques and technological innovation into a rich diagram model. can be understood by all levels of stakeholders in the company. The result of this research is an Enterprise architecture smart course blueprint with ArchiMate modeling, using a business model canvas (BMC) to describe the business architecture and the TOGAF ADM framework which represents the entire Enterprise design and information technology components to support each process in the business design

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

The purpose of this research is to determine digital archive management which includes digital archive management facilities and to determine the positive impact of digital archive management for companies.This research uses a qualitative descriptive approach by describing and analyzing problems related to digital archive management. Primary and secondary data form the basis of qualitative research. Primary data for this research was obtained through documentation, observation, interviews and questionnaires, while secondary data was obtained from books, previous research and related articles.. From the results of this research, it can be seen that PT Anugrah Alam Karunia Abadi has not implemented digital archive management. However, the company is already discussing making a transition to digital archive management. In a comparison between the two methods, manual archives and digital archives, digital archive management increases the ease and speed of the sending, sharing and searching process. This also allows agencies to save physical storage space while providing more efficient access to users. Thus, this research shows that digital archive management can be beneficial for companies, such as improving operational efficiency and resource management. In the case of PT Anugrah Alam Karunia Abadi, implementing digital archive management can be a solution to increase the effectiveness of business processes and information management, and as a result, the company is expected to be able to take appropriate actions to implement digital archive management.

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

This community service program is carried out in the Ngunut area, Tulungagung Regency, with activity partner ONC. The problems faced include economic growth and technological developments emphasizing the need for ONC to remain competitive and sustainable. Tight competition in the local market, the need for updated technological knowledge, and business sustainability challenges are the main focus. Solutions carried out through the latest training provide a solid foundation for their self-development. Strategic collaboration with activity partners and analysis of new business opportunities are the foundation for developing business models that are not only innovative but also sustainable. Technology enablement and implementation of digital marketing strategies were key steps in improving ONC's operational efficiency and increasing their visibility in the tight local market. outreach on business sustainability provides better understanding for ONC members, helping them reduce environmental impacts and increase resource efficiency. As an integral part of this program, monitoring and evaluation are carried out strictly to measure the impact of each step taken. Thus, the community service program not only provides an immediate solution to the challenges ONC faces, but also forms the basis for long-term investment, supporting the growth and sustainability of their business in the future.

Employee well-being is an important factor in the productivity and success of an organization. Conflict can cause stress, and job dissatisfaction and affect employee welfare. Protracted conflicts or damaging relationships between employees can hinder operational efficiency. There has been much study of the effects of conflict and stress, but not much has been studied about the effect of conflict and stress and organizational change on employee productivity. The purpose of this study is to study the effect of conflict, stress, and organizational change on employee productivity. This research is a survey research with data collection of 300 respondents through questionnaires and interviews. Questions in the survey include the level of conflict experienced, its impact on productivity, and the factors that influence it. There are 3 independent variables, namely conflict, stress, and organizational change.  Its dependent variable is productivity. Linear regression or multiple regression is used to identify the extent to which conflict, stress, and organizational change predict productivity. Also used analysis with SEM. The results showed that the level of conflict in the workplace had a significant negative impact on employee productivity. The level of stress experienced by employees is also related to productivity. High stress leads to a decrease in productivity. Organizational change contributes to higher levels of conflict and stress among employees. However, managing change with good communication and management support can reduce the negative impact of change on productivity. This study concludes that good conflict management, stress management, and effective change management can help increase employee productivity in the work environment. The conclusion of this study provides a foundation for actions and policies that support increased employee productivity in the work environment.

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

Production quality in the printing industry is highly influenced by process consistency and the implementation of clear operational standards. A common issue faced by small and medium-scale printing industries, including those in Gedangan, Sidoarjo, is the absence of systematically developed Standard Operating Procedures (SOP), which leads to inconsistent production results and low operational efficiency. This Community Service Program (PKM) aims to provide assistance in the development and implementation of SOPs to improve production quality. The method employed is a participatory approach involving problem identification, SOP development, socialization and training, implementation, and evaluation stages. The results indicate a 25% increase in workers' understanding based on pre-test and post-test results. Additionally, there was a reduction in production errors and improvements in the consistency of print quality and work efficiency. Therefore, the implementation of SOPs has proven effective in enhancing production quality and operational performance in the printing industry sustainably.

This investigation aims to explore the multifaceted impact of entrepreneurship education, AI integration, microfinance, and financial knowledge on micro, small, and medium enterprises (MSMEs). Employing a qualitative research design, the study utilizes purposive sampling to gather data from a diverse pool of MSME owners and stakeholders. Through thematic analysis, the study examines the interplay between these factors and their implications for MSME growth and sustainability. Preliminary findings suggest that entrepreneurship education fosters innovative thinking, while AI integration enhances operational efficiency. Microfinance serves as a crucial resource for MSMEs' financial needs, complemented by adequate financial knowledge for effective management. The study sheds light on the intricate dynamics shaping the MSME landscape, offering insights for policymakers, educators, and practitioners to bolster MSME development strategies.    

Purpose-The main orientation of this article is to recognize the pattern of digitalization's impact on the current development of Artificial Intelligence (AI) and human resource management and how it affects the skills needed by HR professionals for decision-making through talent management and employee retention to ensure employee capabilities by aligning work at the right time based on the company's business priority goals. Methodology-This study uses a qualitative methodology that uses descriptive research. This research focuses on decisions made by leaders to improve the quality of human resources and seeks to identify areas of knowledge that have not been explored in research. Findings-Research results show that the company's strategy of using Artificial Intelligence (AI) provides many benefits, such as improving operational efficiency, developing innovative products or services, and making better business decisions based on better forecasting and analysis. Practical Implications-Through the implications of HR data analysis as decision-making in forecasting human resource trends using AI, talent management, and employee retention. This is applied to the recruitment and selection process that provides benefits such as rewards to employees who can achieve targets. Therefore, a supportive work culture by honing the talents and potential of employees to create maximum and efficient performance can have a good impact on the company.

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

The purpose of this research is to find out about the preparation of equipment and documents before carrying out dry bulk unloading activities at PT Wahana Intradermaga Niaga Belawan. Preparation of equipment and documents before unloading dry bulk is a crucial step in ensuring smooth, safe and effective operations at ports and distribution facilities. This process involves moving goods in dry form, such as grain, coal, and wheat, from a means of transportation to a storage area or final destination. In the process of preparing equipment and documents before carrying out dry bulk unloading activities, problems often occur such as damage to unloading equipment and delays in documents caused by lack of information and difficulties in compiling complete documents, so that the service will have a less effective impact and hinder the implementation of loading and unloading. In addition, the author will highlight the importance of complete documents, such as loading and unloading permits, contractual agreements, and security documentation, to ensure legal compliance and smooth operations. This research method uses the field research method (field research) and the library research method (retrieval of data from the library). The results of this research are that by paying careful attention to the preparation of equipment and documents before starting dry bulk unloading activities, companies can increase operational efficiency, reduce the risk of accidents, ensure legal compliance, and maintain safety for all parties involved.

The purpose of this research is to find out about the preparation of equipment and documents before carrying out dry bulk unloading activities at PT Wahana Intradermaga Niaga Belawan. Preparation of equipment and documents before unloading dry bulk is a crucial step in ensuring smooth, safe and effective operations at ports and distribution facilities. This process involves moving goods in dry form, such as grain, coal, and wheat, from a means of transportation to a storage area or final destination. In the process of preparing equipment and documents before carrying out dry bulk unloading activities, problems often occur such as damage to unloading equipment and delays in documents caused by lack of information and difficulties in compiling complete documents, so that the service will have a less effective impact and hinder the implementation of loading and unloading. In addition, the author will highlight the importance of complete documents, such as loading and unloading permits, contractual agreements, and security documentation, to ensure legal compliance and smooth operations. This research method uses the field research method (field research) and the library research method (retrieval of data from the library). The results of this research are that by paying careful attention to the preparation of equipment and documents before starting dry bulk unloading activities, companies can increase operational efficiency, reduce the risk of accidents, ensure legal compliance, and maintain safety for all parties involved.