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In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

This research was conducted at PT PLN Nusantara Power UP Paiton, one of the largest coal-fired power plants (PLTU) in Indonesia, which focuses on reducing the generation of hazardous and toxic oil waste through the implementation of an oil purification system. The use of large amounts of lubricating oil in the Electro-Hydraulic System (EHS) has the potential to produce high amounts of used oil waste. To address this, the company implemented two main technologies, namely Water Content and Varnish Removal, which function to reduce water content and varnish layers so that the oil can be reused without reducing engine performance. This research used a quantitative descriptive method with data collection techniques through field observations, interviews, and operational documentation from 2021 to 2024. The results showed that the oil purification system was able to reduce hazardous and toxic waste generation by 11.46 tons over four years. In addition to providing environmental benefits, the implementation of this system also resulted in savings in oil waste costs of approximately Rp6,200,560,000. Technically, purification maintains engine performance by reducing water and varnish content, while from an environmental perspective, this activity supports the principle of reduce in hazardous and toxic waste management. Overall, the oil purification system has proven effective in improving operational efficiency, extending oil life, and supporting sustainable waste management for industrial operations.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

The rapid growth of e-commerce has increased the strategic role of freight forwarding and delivery service companies in maintaining the efficiency of supply chains. However, the increasing complexity of delivery processes also raises various operational risks, such as package damage, loss, delivery delays, and distribution errors. This study aims to analyze the implementation of risk management in freight forwarding companies operating in Brebes Regency and to assess the effectiveness of the risk management practices applied. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, documentation, and questionnaires. Informants were selected using purposive sampling, involving company management, operational staff, couriers, and customer service personnel. Data analysis was conducted using the Miles and Huberman interactive model and supported by average risk score analysis. The results show that most aspects of risk management fall into the high and very good categories, with an overall average score of 3.89. This indicates that the company has implemented risk management effectively, particularly in incident evaluation, risk measurement, and cooperation with insurance providers. Nevertheless, improvements are still needed in reducing the frequency of operational risks and enhancing the use of digital technology for risk monitoring to ensure a more comprehensive and sustainable risk management system.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

Supplier selection is a strategic aspect of supply chain management that directly impacts product quality and operational efficiency within a company. PT. XYZ, operating in the fashion industry, is currently facing the challenge of selecting the optimal t-shirt supplier and lacks an appropriate decision-making method. The objective of this research is to provide insights into the best decision-making approach for PT. XYZ by applying the Analytical Hierarchy Process (AHP) method. The determination of suppliers is carried out by considering four main criteria, namely product quality, product price, delivery time, and service. The data obtained were generated from interviews and questionnaires given to the owner of PT. XYZ. The results of the analysis have shown that product quality is the most influential criterion with a weight of 0.716, followed by service (0.113), delivery time (0.093), and product price (0.078). The final result states that supplier C has the highest priority weight, which is 0.763. Therefore, PT. XYZ is recommended to choose supplier C as the best alternative supplier. The results of this study indicate that the AHP method can be used as a systematic and objective decision-making tool for supplier selection.

Corporate value plays a crucial role in evaluating the success and sustainability of a business entity, influenced by various internal factors such as special connections, transfer pricing practices, and the effective tax rate (ETR). This study aims to examine the impact of these variables on the value of companies in the property and real estate sector on the Indonesia Stock Exchange, and to examine the role of corporate social responsibility (CSR) as a moderating variable. The study's findings reveal that special relationships and less transparent transfer pricing practices generally decrease company value, while efficiency in ETR can increase it. CSR acts as a moderating factor, strengthening the positive relationship between internal variables and company value while reducing the negative risks of unethical practices. This study recommends the implementation of more solid governance and transparency in business activities to increase competitiveness and company value in the Indonesian property and real estate industry.

The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This internship report examines the issue of attendance non-compliance among sales employees at PT. Majesty Enerbion Nusantara (PT MEN) and the efforts to improve it through the implementation of a reward and punishment–based system. The main issues identified include inconsistent attendance records, inaccurate presence data, weak supervision, and irregular clock-in and clock-out times. Through field observations, interviews, and analysis of attendance documents, a comprehensive understanding of the underlying causes of non-compliance was obtained. Based on these findings, a new attendance Standard Operating Procedure (SOP), workflow flowchart, and field attendance form were designed as supporting solutions. Implementation was carried out through procedure socialization, pilot testing of the reward and punishment system, and evaluation of data before and after implementation. The results show a significant improvement in punctuality, attendance consistency, and data accuracy, with all sales employees achieving 100% compliance during the evaluation period. This program has proven effective in strengthening work discipline, enhancing HR administrative efficiency, and improving the company’s overall industrial relations quality.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

This study analyzes the gap in the implementation of Information Technology IT service management at an internet service provider in Purwokerto using the ITIL V4 Service Value System SVS framework. The company faces a number of major problems, such as delays in incident handling, data fragmentation between operational applications, low automation in network monitoring, and suboptimal coordination between the technical and customer service divisions. The purpose of this study is to evaluate the level of compliance of current service practices with ITIL V4 SVS best practices and to formulate recommendations for improvements that can increase operational efficiency and service reliability. The research uses a qualitative descriptive method with a case study approach, with data collected from interviews and observations in the technical and customer service divisions, then analyzed based on the five main components of ITIL V4 SVS. The results show that the company has implemented several ITIL principles, particularly in terms of customer value focus and process simplicity, but the implementation of iterative feedback, data integration, and automation is still at a low level of maturity. This study concludes that strengthening the real-time monitoring system, increasing cross-divisional visibility, and establishing a Continual Improvement Register are important steps towards realizing more efficient, responsive, and sustainable IT service management.

This study aims to comprehensively analyze the influence of workload and work environment on employee performance at PT Bintang Matrik Indonesia, Bekasi City, both partially and simultaneously. The background of this research lies in the importance of optimal human resource management to enhance company effectiveness and efficiency. An unbalanced workload can lead to physical and mental fatigue, reducing motivation and productivity, while an unsupportive work environment may decrease employee comfort and job satisfaction. This study uses a quantitative research method with the Slovin sampling technique and data collection through questionnaires distributed to company employees. Data analysis was conducted using classical assumption tests and multiple linear regression to examine the relationships between variables. The results indicate that both partially and simultaneously, workload and work environment have a positive and significant effect on employee performance. Therefore, the company should pay greater attention to workload balance and create a safe, comfortable, and supportive work environment to improve employee performance and loyalty.

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.

The rapid advancement of information technology has compelled digital marketing companies to enhance efficiency and system integration to improve business performance. PT Imused Satria Muda, a digital marketing company focusing on beauty and herbal product promotion, faces challenges in integrating its information systems across divisions such as advertising, content creation, and customer service. This study aims to formulate an information systems and information technology (IS/IT) strategy aligned with the company’s business strategy using the Ward and Peppard methodology. A descriptive qualitative approach was employed, with data collected through observation, documentation review, and structured interviews. The analysis utilized SWOT, Value Chain, and McFarlan Strategic Grid tools to identify the internal and external conditions of the business and IS/IT environments. The results indicate that PT Imused Satria Muda requires the development of a cloud-based Customer Relationship Management (CRM) system, a Digital Campaign Dashboard, and marketing automation tools to enhance digital campaign effectiveness. The implementation plan is divided into short- and long-term stages over five years, focusing on data integration, information security, and IT human resource competency improvement. The proposed strategy is expected to increase operational efficiency and strengthen the company’s competitiveness within the dynamic digital marketing industry.

The development of information technology (IT) has become a crucial element in improving operational efficiency and business competitiveness in the digital era. This study aims to design an information technology infrastructure strategy for a local skincare company that currently still faces obstacles due to fragmented communication processes and manual data recording. The research method uses the Ward and Peppard framework, supported by SWOT and Value Chain analysis to identify the internal and external business environment and formulate an IS/IT strategy that aligns with the business strategy. The research approach is descriptive qualitative through interviews, observations, and literature studies. The analysis results indicate that the main problem lies in the lack of infrastructure capable of integrating production, distribution, and inventory management processes. Based on these findings, this study recommends designing an infrastructure strategy that supports the implementation of the integrated system "Sivendor". This system functions as a hub that connects workflows between production vendors, warehouses, and sales departments. In conclusion, this study produces a blueprint for an adaptive IT infrastructure strategy as a technical foundation to minimize data errors, improve operational efficiency, and support real-time decision-making.