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Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

This study aims to examine the effect of a positive work environment on customer satisfaction through the implementation of Total Quality Management (TQM) in MSMEs in Cikarang. A positive work environment is measured through [light, sound, etc.]. Customer satisfaction is measured through [conformity to expectations, interest in returning, etc.]. The research method used is quantitative by distributing questionnaires. The results of the study are expected to contribute to the development of a more effective TQM strategy in improving company performance.

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests.  The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research

Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.    

The purpose of this study was to examine the effect of supply chain management on company performance with competitive advantage as a mediating variable in Micro, Small and Medium Enterprises (MSMEs). The sample in this study used culinary SMEs as the object of research. While the method used in sampling is purposive sampling. Samples were taken as many as 344 respondents with the criteria of culinary SMEs in Magelang Regency which had a minimum workforce of 5 people and the business was over 2 years old. The analytical tool used is path analysis using SmartPLS 3.0 software. The results show that supply chain management and competitive advantage partially have a positive effect on company performance, supply chain management has a positive effect on competitive advantage, and competitive advantage has an effect on company performance, and competitive advantage can mediate supply chain management relationships on company performance.

The communications technology industry is a dynamic industry and is always changing along with developments in the business environment. Technology companies often learn new individual needs as quickly as possible which forces companies to innovate business models, and this industry has promising prospects because the market is getting bigger. The aim of this research is to analyze the structure, behavior and performance of companies that dominate the communications technology industry. This research uses secondary data with qualitative and quantitative approaches obtained directly through intermediary media. The sample collection method used was the non-participant observation method. Data analysis techniques use concentration ratio analysis, HHI index test, descriptive analysis. The results of this research show 1) The market structure of the communications technology industry is proven to be an oligopoly. 2) The market structure in the communications technology industry is influenced by company behavior. 3) Market structure and company behavior influence company performance. The implications of this research are that structure, behavior and performance influence each other in the communications technology industry.

This research uses a qualitative descriptive approach, namely by analyzing and describing the problems found. This research is based on primary data and secondary data. Primary data in this research was obtained using data collection techniques in the form of observation, interviews and documentation. Secondary data was obtained from books, previous research, and articles related to research related to employee job satisfaction. Researchers also used a data collection method in the form of a survey sent to 20 employees. The purpose of this research is to determine employee job satisfaction at PT. XYZ from various departments and also knows the factors that trigger job satisfaction for employees at PT. XYZ. The results of this research show that the majority of employees express a fairly high level of job satisfaction with their work, but there are still some employees who do not feel job satisfaction with their work or work environment. This research provides insight for company management which can enable the company to identify ways that can be implemented in an effort to increase employee job satisfaction at PT. XYZ. Thus, there will be an increase in overall company performance.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

This study aims to determine the influence of external business environmental factors and strategic planning on company performance. This study was conducted with a sample of 30 respondents with this sampling technique is probability sampling from multiple linear regression calculations, obtained Y = 3.302 + 0.564X1 + 0.661X2 The results of this study obtained t test, for variables: External Business Environment Factors (X1) t count (2.505) > t table (2.051831) with a significant value of 0.000 <0.05, meaning that there is a significant influence of External Business Environmental Factors on Company Performance. Meanwhile, for the results of the t-test of Strategic Planning (X2), namely t count (2.690) > t table (2.051831) with a significant level of 0.000 <0.05, meaning that there is a significant effect of Strategic Planning on Company Performance. Based on the calculated F test of 36,489 > Ftable 3.35, which means that simultaneously or together External Business Environmental Factors (X1) and Strategic Planning (X2) have a significant effect on Company Performance.

Supply chain business network that explained as an organization network that involve supplier relationship upstream) and customer downstream). Effectivity of integration on supply will be the key factor for company to reach continuous improvement that make company became competitive.The difference result in applying integration pattern, could be seen at restaurant sector, dept food and beverage (hotel) and fact food restaurant. Theunderlined is that each sector are different in integration factor and the influence to company performance. Based on that problem, the research question is : how the integration pattern characteristic of supply chain and implementation ( direction and level) from each sectors. Sample amount of this research is 31 company that include of 15 restaurant, 10 dept food and beverage hotel and 6 fast food restaurant.Based on the result of regression equation knows that integration pattern supply chain management positively affecting dept food and beverage company performance in Semarang. Variation of variabel company performance that can be explained by variation of integration pattern supply chain management is 69% and the rest 31% affecting by another variable outside variable that used in this research.There is a significance difference between restaurant in Semarang that consist of restaurant, food and beverage division and fastfood restaurant with integration pattern supply chain management and company performance.