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This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.

This study aims to determine the effect of Motivation (X1) on Employee Performance (Y), Work Environment (X2) on Employee Performance (Y), and Work Discipline (X3) on Employee Performance (Y) among employees of CV. Rens Jaya in Tangerang Regency. The research uses a non-probability sampling technique with a saturated sampling method. The population in this study consists of 45 employees working at CV. Rens Jaya in Tangerang Regency. The research was conducted using multiple linear regression analysis, assisted by SPSS version 25 and Microsoft Excel 2016. The results show that Work Motivation (X1) has a positive and significant effect on Employee Performance (Y), the Work Environment (X2) has a positive and significant effect on Employee Performance (Y), and Work Discipline (X3) has a positive effect on Employee Performance (Y).

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Analysis of the business situation experienced by PT Spectrum Lintas Service indicates that the achievement of success in obtaining large-scale project contracts is greatly influenced by the technical image and confidence given by clients. This study aims to investigate the impact of Improving Technical Qualifications, Customer Relationship Management, and Procedural Governance Quality on the Achievement of Competitive Advantage at PT Spectrum Lintas Service. The study population consisted of a total of 141 customers. The data analysis approach used was the SPSS tool to test the research hypothesis through t-test and F-test. The results of the F-test showed a significance probability value of 0.000 smaller than 0.05. Based on the findings, it can be concluded that improving technical qualifications, customer relationship management, and procedural governance quality significantly contribute to the competitive advantage of PT. Spectrum Lintas Service. Improving technical qualifications has a negative but not substantial impact on competitive advantage, with a significance value of 0.110 greater than 0.05. Customer relationship management has an impact on competitive advantage with a significance value of 0.00, which is smaller than 0.05. The quality of the procedural system has a significant influence on competitive advantage.

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

The matcha cafe industry in Indonesia is experiencing rapid growth in line with increasing matcha consumption and the growth of matcha-based cafe brands. This growth has led to increasingly competitive competition in the beverage business sector. Feel Matcha, as the first matcha cafe in Indonesia, faces competitive pressure from various new brands such as Uki Matcha and Matchaboy. This study aims to determine the partial and simultaneous effects of Product Quality, User Generated Content, and Brand Image on the Purchase Intention of Feel Matcha consumers in DKI Jakarta. This is a quantitative study. The technique used to determine the population is non-probability sampling. The population in this study is all Feel Matcha consumers, the exact number of which is unknown. The sample used in this study consisted of 97 respondents, with accidental sampling and using the Lemeshow formula. In this study, the data were analyzed using SPSS version 26 and Microsoft Excel 2021. The results of this study indicate that Product Quality, User Generated Content, and Brand Image partially influence Purchase Intention.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

Increasingly digitalised and globally integrated market competition demands that micro, small and medium-sized enterprises (MSMEs) no longer merely excel in local markets, but are also capable of building sustainable competitiveness in broader markets. Recent literature indicates that innovation, digital capabilities, and international networks are increasingly viewed as strategic determinants of MSME competitiveness, although the relationships between these variables are often examined in isolation and are not always consistent. This study aims to analyse the influence of innovation, digital capabilities, and international networks on the global competitiveness of MSMEs. The research employs an explanatory quantitative approach with a cross-sectional design. The sample consists of 200 owners or principal managers of SMEs in East Java, selected using purposive sampling. Data were collected via a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results of the analysis indicate that innovation, digital capabilities, and international networks have a positive and significant influence on the global competitiveness of SMEs. The path coefficient values indicate that digital capabilities are the strongest predictor, followed by international networks and innovation. These findings confirm that strengthening the global competitiveness of MSMEs requires an integrated strategy that links value renewal, digital transformation, and the sustainable development of external networks.

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

This study aims to analyze the influence of the physical work environment (X1), work-life balance (X2), and job satisfaction (X3) on employee performance (Y) at Grand Serela Hotel Bandung. The method used in this study is a non-probability technique with saturated sampling, with a population of 56 hotel employees. Data analysis was carried out using multiple linear regression, assisted by SPSS version 25 and Microsoft Excel 2019. The results showed that the physical work environment (X1) has a significant influence on employee performance (Y), which indicates that the physical condition of the workplace can increase employee productivity and performance. However, work-life balance (X2) does not have a significant effect on employee performance, which may indicate that other factors outside of work-life balance affect employee performance. Job satisfaction (X3) also has a significant effect on employee performance, indicating that a high level of job satisfaction can improve overall employee performance. This study provides insights for hotel management to improve employee performance through improving the work environment and increasing job satisfaction.

This study aims to analyze the partial and simultaneous effects of Investment Decisions, Financing Decisions, and Company Size on Company Value at PT Ciputra Development Tbk for the period 2014-2024. Company value is proxied by Price to Book Value (PBV), investment decisions by Price Earning Ratio (PER), financing decisions by Debt to Equity Ratio (DER), and company size by SIZE. The method used in this study is descriptive quantitative. The population of this study is the financial statements of PT Ciputra Development Tbk for the period 2014-2024, and the sample used is the financial position report, income statement, and share price of PT Ciputra Development Tbk for the period 2014-2024. The analysis methods used are descriptive analysis, classical assumption testing, multiple linear analysis, t-test, f-test, and coefficient of determination test using SPSS version 26. The results of the study show that partially, PER and DER do not have a significant effect on PBV, while SIZE has a negative and significant effect on PBV. Simultaneously, PER, DER, and SIZE significantly affect PBV with a coefficient of determination of 94.7%, indicating that the regression model has excellent predictive power. The remaining 5.3% is influenced by other variables outside the scope of this study.

This study aims to analyze the management of sharia-based teaching and learning activities at SD KUTTAB Imam Syafi’i Brebes, including the processes of planning, implementation, and evaluation of learning, as well as the application of sharia values in daily classroom activities. This research employed a quantitative approach, with data collected through observation, documentation, and questionnaires distributed to relevant parties. The data were analyzed descriptively to provide an objective overview of the implementation of sharia-based learning management at the school.The results indicate that the management of teaching and learning activities at SD KUTTAB Imam Syafi’i Brebes has systematically implemented the main management functions, namely planning, implementation, and evaluation. The learning process integrates sharia values such as honesty, discipline, responsibility, trustworthiness (amanah), habituation of worship practices, and the principle of adab before knowledge. Evaluation is conducted not only on academic achievement but also on students’ attitudes and character development. Although several challenges were identified, such as differences in student characteristics and time limitations, the school has addressed them through effective coordination, time management, and administrative improvements.In conclusion, the sharia-based learning management at SD KUTTAB Imam Syafi’i Brebes has been effectively implemented and supports the achievement of educational goals that emphasize not only academic excellence but also the development of Islamic character among students.

In the midst of increasingly intense competition in the digital era, organizations are required to possess human resources capable of adapting and enduring various work-related challenges. Therefore, work resilience is considered an important competency that employees must have. This study aims to examine the influence of self- esteem, self-efficacy, and adversity quotient on work resilience among supervisor members of Independent Herbalife Nutrition Indonesia in South Jakarta. This research employs a descriptive quantitative approach. Data were collected through the distribution of Likert-scale questionnaires to 103 respondents using a saturated sampling technique. The data obtained were analyzed using multiple linear regression analysis with the assistance of Microsoft Excel 2019 and IBM SPSS version 22. The results of the study indicate that self-efficacy has a positive and significant effect on work resilience. Meanwhile, self-esteem and adversity quotient do not have a significant partial effect on work resilience. However, simultaneously, self-esteem, self-efficacy, and adversity quotient have a significant effect on work resilience.

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.