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This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

The study investigates the effects of digital transformation on business electronics on the efficiency of sharia bank operations in Indonesia. Shariah banks in Indonesia are seeking to improve their operational efficiency through investments in digital transformation in the light of rapid technological change. Surveys, interviews, and data analysis from the leading sharia bank in Indonesia are used to conduct research. Studies show that implementing digital transformation into the sharia bank's business electronics system has helped improve operational efficiency, including reducing operating costs, providing better service to customers, and improving accessibility. The study provides important insights for the Indonesian Sharia banking industry on how digital transformation can improve their operational efficiency and provide the basis for further development in this field. presence of additional services

The role of Information and Communication Technology (ICT) in increasing the efficiency of organizational support systems is becoming increasingly important. In the ever-changing business world, ICT has a key role in optimizing organizational operations and its ability to adapt to change. This research analyzes various aspects of the role of ICT in the context of the efficiency of organizational support systems. By referring to the latest literature and through relevant case studies, this research identifies that ICT enables business process automation, increased access to information, improved internal communication, and support in more timely decision making. Through the implementation of software, database management systems, collaboration tools, and data security strategies, ICT helps organizations reduce manual work, increase productivity, and reduce operational costs. In a digitally connected global context, ICT also enables organizations to be more responsive to changes in the market and regulatory requirements. This research states that ICT is a valuable asset in improving the efficiency of organizational support systems. With a commitment to intelligently integrating ICT, organizations can become more competitive and flexible in facing continuous changes in the business world.

The ornamental koi fish or nishikigoi is one of the ornamental fish that is in great demand because of its beautiful body shape and color, and is believed to bring profits by koi lovers in Indonesia. The ornamental koi fish commodity has succeeded in improving the community's economy and making it an alternative source of income besides rice. Farmers and koi cultivators in the area are formed in farming groups so that their production results are well organized even though the cultivation method used so far is still traditional. There are several difficulties experienced by farmers in analyzing the condition of fish in the koi fish ecosystem, scheduling feeding, and proper maintenance methods according to the type of koi fish. In an effort to increase the effectiveness of feed management, the "AQUA HATCH" application is proposed as a solution that can optimize the analysis of environmental conditions for Koi fish cultivation and develop appropriate feeding schedules. Through this technology, it is hoped that it can increase productivity, reduce the risk of disease, and minimize feed waste. The Koi fish farming environment is very dynamic, and factors such as water temperature, water quality, and meteorological conditions can influence the growth performance of the fish. By implementing the "AQUA HATCH" application, monitoring of these conditions can be done in real-time, enabling more timely decision making. In addition, this application will be equipped with an intelligent feed scheduling feature, considering aspects such as feed type, number of fish, and environmental conditions. Through this program, it is hoped that "WIB KOI Cultivation" can increase operational efficiency, optimizing resource use , and ultimately increase Koi fish production. Apart from that, this research is also directed at contributing to the development of technology in the field of fish cultivation, especially for business actors involved in cultivating Koi fish.

PT. Putra Elan Balindo is a company engaged in the mining sector specially the andesite minerals domiciled in Palu City. PT. Putra Elan Balindo located in Watusampu Village, Ulujadi District, Palu City, Central Sulawesi, which has an IUP (Mining Business Permit) with an area of 17.89 Ha. To achieve production targets set by the company using a combination of tools mechanics in the form of Excavator Komatsu PC 400 and Dump Truck Hino FM 260 JD, where there is currently only 1 Excavator while the Dump Truck is 2 are needed with a production target of 20,000 m3 per month and have 1 shift working hours. Based on the results of research carried out for one month, it shows that the productivity of the Komatsu PC 400 Excavator is 174.29 m3 / hour and the Hino FM 260 JD Dump Truck is 197.69 m3 / hour for 2 transport equipment. The cost of owning a Hino FM 260 JD Dump Truck is Rp. 476,190/hour and the cost of owning a Komatsu PC 400 Excavator is Rp. 267,857/hour while operational costs for the Hino FM 260 JD Dump Truck are Rp. 1,862,072/ hour and operational costs for a Komatsu PC 400 Excavator Rp. 2,135,421/hour.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

Digital transformation is a challenge for the business world today to transform into a digital company that utilizes information technology to optimize company business processes, for efficiency and effectiveness in company performance with improved operational acceleration to achieve company goals. Education is a massive industry in carrying out technological innovation and improving teaching methods, but it is still separated only by one process in education. The aim of this research is to select, examine and combine the development of collaborative technological innovation with the development of learning models carried out previously, then adapting them into an Enterprise Architect smart course design. The research method used is literature study and observation at educational institutions, especially the skills course industry, so that a comprehensive smart course design can be created, adopting proven learning methods, teaching techniques and technological innovation into a rich diagram model. can be understood by all levels of stakeholders in the company. The result of this research is an Enterprise architecture smart course blueprint with ArchiMate modeling, using a business model canvas (BMC) to describe the business architecture and the TOGAF ADM framework which represents the entire Enterprise design and information technology components to support each process in the business design

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

The purpose of this research is to determine digital archive management which includes digital archive management facilities and to determine the positive impact of digital archive management for companies.This research uses a qualitative descriptive approach by describing and analyzing problems related to digital archive management. Primary and secondary data form the basis of qualitative research. Primary data for this research was obtained through documentation, observation, interviews and questionnaires, while secondary data was obtained from books, previous research and related articles.. From the results of this research, it can be seen that PT Anugrah Alam Karunia Abadi has not implemented digital archive management. However, the company is already discussing making a transition to digital archive management. In a comparison between the two methods, manual archives and digital archives, digital archive management increases the ease and speed of the sending, sharing and searching process. This also allows agencies to save physical storage space while providing more efficient access to users. Thus, this research shows that digital archive management can be beneficial for companies, such as improving operational efficiency and resource management. In the case of PT Anugrah Alam Karunia Abadi, implementing digital archive management can be a solution to increase the effectiveness of business processes and information management, and as a result, the company is expected to be able to take appropriate actions to implement digital archive management.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

This community service program is carried out in the Ngunut area, Tulungagung Regency, with activity partner ONC. The problems faced include economic growth and technological developments emphasizing the need for ONC to remain competitive and sustainable. Tight competition in the local market, the need for updated technological knowledge, and business sustainability challenges are the main focus. Solutions carried out through the latest training provide a solid foundation for their self-development. Strategic collaboration with activity partners and analysis of new business opportunities are the foundation for developing business models that are not only innovative but also sustainable. Technology enablement and implementation of digital marketing strategies were key steps in improving ONC's operational efficiency and increasing their visibility in the tight local market. outreach on business sustainability provides better understanding for ONC members, helping them reduce environmental impacts and increase resource efficiency. As an integral part of this program, monitoring and evaluation are carried out strictly to measure the impact of each step taken. Thus, the community service program not only provides an immediate solution to the challenges ONC faces, but also forms the basis for long-term investment, supporting the growth and sustainability of their business in the future.

Employee well-being is an important factor in the productivity and success of an organization. Conflict can cause stress, and job dissatisfaction and affect employee welfare. Protracted conflicts or damaging relationships between employees can hinder operational efficiency. There has been much study of the effects of conflict and stress, but not much has been studied about the effect of conflict and stress and organizational change on employee productivity. The purpose of this study is to study the effect of conflict, stress, and organizational change on employee productivity. This research is a survey research with data collection of 300 respondents through questionnaires and interviews. Questions in the survey include the level of conflict experienced, its impact on productivity, and the factors that influence it. There are 3 independent variables, namely conflict, stress, and organizational change.  Its dependent variable is productivity. Linear regression or multiple regression is used to identify the extent to which conflict, stress, and organizational change predict productivity. Also used analysis with SEM. The results showed that the level of conflict in the workplace had a significant negative impact on employee productivity. The level of stress experienced by employees is also related to productivity. High stress leads to a decrease in productivity. Organizational change contributes to higher levels of conflict and stress among employees. However, managing change with good communication and management support can reduce the negative impact of change on productivity. This study concludes that good conflict management, stress management, and effective change management can help increase employee productivity in the work environment. The conclusion of this study provides a foundation for actions and policies that support increased employee productivity in the work environment.

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

Production quality in the printing industry is highly influenced by process consistency and the implementation of clear operational standards. A common issue faced by small and medium-scale printing industries, including those in Gedangan, Sidoarjo, is the absence of systematically developed Standard Operating Procedures (SOP), which leads to inconsistent production results and low operational efficiency. This Community Service Program (PKM) aims to provide assistance in the development and implementation of SOPs to improve production quality. The method employed is a participatory approach involving problem identification, SOP development, socialization and training, implementation, and evaluation stages. The results indicate a 25% increase in workers' understanding based on pre-test and post-test results. Additionally, there was a reduction in production errors and improvements in the consistency of print quality and work efficiency. Therefore, the implementation of SOPs has proven effective in enhancing production quality and operational performance in the printing industry sustainably.