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The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pieces from 2 mm thick aluminum with a diameter of 25 mm and a 1.5 mm hole center, selecting raw materials for low carbon steel wire, AISI 1020 in the form of a 3 mm diameter coil, straightening and reducing the cross-section of wire using a die (wire drawing),, forming the nail head (cold heading), mechanically cutting the pointed end, forming the nail umbrella from cylindrical pieces that have been inserted with 50 mm long nails and pressed, immersing the umbrella nails in 500oC zinc liquid (galvanizing) for 2 minutes, checking dimensions and quality standards. The manufacturing results are in the form of strong zinc-coated thumbtacks measuring 50 mm in length, 2.5 mm in diameter, 1.2 mm in thickness of the thumbtack plate, total production cost of IDR 340/unit, and process duration of 12 seconds/unit, which implies that the need for strong and corrosion-resistant thumbtacks can be met for various related engineering needs.

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

The manufacturing industry in Indonesia has experienced rapid growth along with the increasing demand from society for various industrial products. This condition encourages manufacturing companies to improve productivity, product quality, and production process efficiency in order to compete in the global market. One of the efforts that companies can undertake is the consistent implementation of Standard Operating Procedures (SOP) at every stage of the production process. This activity aims to determine the implementation of SOP in the emboss production process at PT Nikomas Gemilang and to examine its influence on the work efficiency of operators. The method used in this activity is a qualitative descriptive method with a participatory approach. Data collection was carried out through observation, direct work practice, and documentation during the implementation of the internship program (Kuliah Kerja Praktik/KKP). The results of the activity indicate that the implementation of SOP in the emboss production process has been carried out through several stages, namely the preparation stage, machine operation stage, and production result evaluation stage.

This community service activity aims to analyze the effectiveness of Time and Motion Study in the production process at PT. Adis Dimension Footwear and provide recommendations for improving work methods. This study employed a qualitative descriptive approach using observation, interviews, and documentation. The results show that implementing Time and Motion Study can enhance work time efficiency, optimize operator movements, and increase productivity by up to 15%. Reducing unnecessary movements, optimizing workflow, and training operators significantly improve production performance. The success of this method depends heavily on socialization, training, and management support. These findings confirm that Time and Motion Study serves not only as a tool for measuring time and movements but also as a strategic instrument for improving efficiency, reducing waste, and increasing overall productivity.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

Occupational Health and Safety (OHS) is a crucial aspect in manufacturing industries due to the high risk of workplace accidents caused by heavy machinery, chemical substances, and intensive production activities. Companies usually provide Standard Operating Procedures (SOP) as safety guidelines; however, SOPs are often delivered in long textual formats that are less engaging, making workers reluctant to read or difficult to understand quickly. This study aims to design an infographic-based SOP media as an effective visual communication tool to improve workers’ understanding of safety procedures. The research applies a qualitative method with a design approach through workplace observation, interviews with HSE personnel, literature review, and design validation using questionnaires. The results produce infographic media in the form of posters and signage presenting PPE usage procedures, hazard warnings, and evacuation steps using safety color codes, icons, and readable typography. The conclusion indicates that infographic SOP media is more effective than text-based SOP because it improves readability, comprehension, and workers’ memory of safety procedures.

Community service at the Visi Iy Nike production unit was carried out using a descriptive qualitative and participatory approach to understand real conditions and challenges in the field. The activities began with direct observation of the production process to map workflows, identify operational obstacles, and evaluate the efficiency of resources, including labor, machinery, and production time. In addition, in-depth interviews and group discussions were conducted to collect information regarding production constraints and strategies applied by the operators. The data were analyzed descriptively to identify gaps between production targets and actual outcomes. Based on these findings, several interventions were implemented, including operator skill training, assistance in production planning, and the application of simple lean manufacturing principles to reduce waste and improve efficiency. The results showed that the average production efficiency reached 77%, supported by skilled operators, adequate raw materials, and flexible management practices. Routine documentation and systematic recording of production targets also contributed to better monitoring, evaluation, and faster decision-making processes.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.