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State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

This study aims to analyze and compare the financial performance of two manufacturing companies in the mining sub-sector in Indonesia, namely PT Adaro Energy Indonesia Tbk and PT Batulicin Nusantara Maritim Tbk during the period 2019-2023. The analysis was carried out using financial ratios including liquidity, operational efficiency, solvency, and profitability. The results of the study indicate that PT Adaro Energy Indonesia Tbk has better financial performance than PT Batulicin Nusantara Maritim Tbk. PT Adaro Energy Indonesia Tbk excels in the stability of the current ratio which is consistently above the safe limit, reflecting the company's ability to meet short-term obligations. In addition, operational efficiency is demonstrated through fast inventory turnover, effective management of receivables, and optimization of the use of fixed assets, all of which contribute to increased cash flow and revenue. These findings indicate the importance of good financial management to support the sustainability and competitiveness of companies in the mining sector.

This research aims to examine the effect of synergy between the application of digital technology and entrepreneurial orientation on the performance of coffee shop MSMEs in Bojonegoro. The results of the analysis show that the combination of these two variables significantly improves business performance, exceeding the individual impact of each variable. These findings underline the importance of a holistic approach in developing MSMEs in the digital era, which combines technological innovation with. entrepreneurial spirit. The use of technology such as online ordering applications, inventory systems and data analysis allows MSME coffee shops to operate more efficiently, saving time and costs, as well as reducing errors. This research provides important implications for the government and relevant stakeholders to design policies that support the adoption of digital technology by MSMEs such as technology service providers, business consultants and the entrepreneurial community can accelerate the digital transformation process. as well as a more targeted entrepreneurial capacity development program.This research aims to examine the effect of synergy between the application of digital technology and entrepreneurial orientation on the performance of coffee shop MSMEs in Bojonegoro. The results of the analysis show that the combination of these two variables significantly improves business performance, exceeding the individual impact of each variable. These findings underline the importance of a holistic approach in developing MSMEs in the digital era, which combines technological innovation with. entrepreneurial spirit. The use of technology such as online ordering applications, inventory systems and data analysis allows MSME coffee shops to operate more efficiently, saving time and costs, as well as reducing errors. This research provides important implications for the government and relevant stakeholders to design policies that support the adoption of digital technology by MSMEs such as technology service providers, business consultants and the entrepreneurial community can accelerate the digital transformation process. as well as a more targeted entrepreneurial capacity development program.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

Hydroponic plant cultivation is booming, but stock and sales are hard to predict. Poor prediction can cause farmers to overstock and lose money. This study suggests a framework that uses several machine learning models, including Linear Regression (LR), Random Forest (RF), Decision Tree (DT), and Extreme Gradient Boosting. "Ensemble Learning," which combines these models, should yield more accurate and generalizable results than a single model. This framework is assessed using historical hydroponic plant sales data and related factors like price, weather, and market trends. The model's performance is measured by the difference between predictions and actual values using RMSE and MAE metrics. This framework should improve hydroponic plant stock and sales predictions. Farmers can make better production, inventory, and harvest distribution decisions. Besides reducing financial losses, this reduces food waste and improves food security.

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

In the modern business world, catering companies face significant challenges in managing complex operations such as order management, inventory, production, and delivery. Many catering companies struggle to align their business processes with the evolving needs of consumers, leading to inefficient resource utilization and declining service quality. This study aims to identify the key components and interactions among components in a business architecture based on The Open Group Architecture Framework (TOGAF). The research method employs the Architecture Development Method (ADM) approach from TOGAF, involving stages of requirements analysis and conceptual business architecture design. Research data were obtained through observations of ERP systems used by catering companies, covering order management, inventory management, production, delivery, procurement, and finance. The results reveal the identification of components and their interactions that support operational process integration and enhance resource efficiency. These findings are expected to serve as a foundation for developing a more integrated, strategic, and adaptive business architecture to support the sustainability of catering companies.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

This study analyzes the impact of Government Regulation in Lieu of Law (Perppu) No. 2 Year 2022 on Job Creation, particularly in the plantation sector, on the rights of Masyarakat Hukum Adat (MHA). The initial purpose of this Perppu was to increase investment through simplification of regulations and acceleration of licensing, but the formulation of existing norms and regulations can threaten the existence of MHA. This research is a normative research and uses a legislative approach by analyzing primary and secondary legal materials, and using John Rawls' Theory of Justice and Mochtar Kusumaatmadja's Theory of Development Law. The results show that there are significant changes in the application of Perppu No. 2 Year 2022 on Job Creation compared to Law No. 34 Year 2014 on Plantations, including changes in land area limitations, elimination of environmental permits, and elimination of criminal sanctions related to permits and the environment. The implications of the implementation of this Perppu are that it exacerbates the marginalization of Indigenous Peoples, ignores customary rights, and causes overlapping land tenure, as well as ecosystem and environmental damage. This research suggests several strategic steps: accelerating the inventory of customary land and the granting of customary rights certificates, requiring MHA to be involved in every stage of decision-making through FPIC mechanisms, and passing a special law for MHA. Investment policies should also focus on sustainable development with stricter environmental standards than at present.

The rapid development of information technology has significantly impacted the business world, including Micro, Small, and Medium Enterprises (MSMEs). However, business actors, particularly in the catfish farming sector, often face challenges in accessing broader markets and improving operational efficiency. This study aims to develop LeleQue, a web-based information system designed to efficiently support the management of catfish farming businesses. By implementing the SDLC (Software Development Life Cycle) method, this research outlines the system development process, from needs analysis to system evaluation The LeleQue application is equipped with key features such as financial bookkeeping, inventory management, debt tracking, financial reports, and discussion forums. The findings indicate that LeleQue provides an integrated platform to meet the operational management needs of catfish farming businesses. Additionally, the application facilitates collaboration among farmers through its community forum. This study contributes to supporting MSME digitalization, particularly in the catfish farming sector, to enhance efficiency, productivity, and business competitiveness.