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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Mine slopes play a crucial role in ensuring the safety and sustainability of mining activities. Continuous mining operations can alter slope conditions, thereby increasing the potential for instability and slope failures. Slope stability is influenced by the balance between resisting forces and driving forces acting on the rock mass. When the resisting forces are smaller than the driving forces, the slope becomes unstable and failure may occur. Therefore, slope stability analysis is essential to prevent landslide hazards, as it directly affects occupational safety, equipment security, other assets, and overall production continuity. These conditions have encouraged PT Insani Bara Perkasa to develop a more accurate and real-time slope monitoring system. The application of radar-based monitoring was initiated using the CHCNAV PS-2000 system. This study aims to analyze the deformation behavior of mine slopes using radar technology. Data acquisition was conducted at Pit K1 Mahakam, PT Insani Bara Perkasa, covering Area 1 South, AR 2 South, AR 3 South, AR 5 South, AR 6 South, AR 7 West, AR 8 West, AR 9 South, AR 13 South, as well as TA-2, TA-3, and TA-6 areas. The study was carried out from November 2025 to December 2026. The analysis results indicate that most monitoring points are in stable conditions, with indications of a progressive phase observed in the AR 6 South area.

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

Mining operations rely heavily on the performance and reliability of heavy equipment used in the production process. One of the most important hauling units in open-pit mining is the dump truck, which functions to transport overburden and coal from the mining front to disposal areas. Due to high operational intensity, dump trucks require effective maintenance management to ensure equipment reliability and reduce unexpected downtime. However, maintenance activities are often carried out based only on routine service schedules without analytical planning based on historical data. This study aims to analyze the implementation of forecasting methods in maintenance management to improve the effectiveness of dump truck maintenance planning in mining operations. The research was conducted during field work practice at PT Putra Perkasa Abadi Jobsite BIB, Tanah Bumbu, South Kalimantan. The data used were historical maintenance records of dump truck units obtained from the maintenance department. The research method used a quantitative approach with time series forecasting analysis to identify maintenance patterns and estimate future maintenance needs. The results show that forecasting-based maintenance planning can help companies predict maintenance requirements more accurately and prepare maintenance resources more efficiently. Furthermore, the implementation of forecasting methods can reduce unexpected equipment failures and support operational efficiency in mining activities.

The rapid growth of social media in Indonesia has transformed marketing communication strategies, particularly in producing creative promotional content. Instagram Reels has emerged as an effective platform for building brand awareness through short and engaging videos. This study was conducted during an internship at PT Waskita Fim Perkasa Realti and focuses on the production process of Instagram Reels content for Vasaka Solterra. The first objective is to examine the workflow of promotional video production across three stages, pre-production, production, and post-production. The second objective is to identify challenges faced by the Marketing Communication Division. Using qualitative methods, including observation, interviews, participation, and literature review. This study found that pre-production involves idea development, content research, and storyboard creation. The production stage includes smartphone-based video shooting and voice-over recording to ensure message clarity. Post-production centers on editing using CapCut and applying a consistent visual identity before publication. The study also identifies several obstacles, such as limited human resources, minimal equipment availability, and coordination delays with external partners. These findings highlight the need for increased production personnel, improved interdepartmental collaboration, and enhanced equipment support to optimize the overall content production process.

This study examines passenger service procedures on the KM Gunung Dempo at PT PELNI's Sorong Branch, specifically related to the efficiency of the embarkation and disembarkation processes. This study was motivated by operational constraints such as long queues, limited terminal facilities, and low staff productivity. Using a qualitative descriptive method with a quantitative approach, data was collected through observation, interviews, and documentation. Analysis was conducted by calculating time efficiency and service productivity. The results revealed a time efficiency level of 66.7% (categorized as inefficient), where the actual time reached 180 minutes from the standard of 120 minutes. In addition, staff productivity was only 0.73 passengers/minute, still below the ideal standard (≥ 1 passenger/minute). The main inhibiting factors include a lack of personnel, a manual ticket verification system, minimal terminal facilities, and weak inter-agency coordination.

The purpose of this paper is to understand the implementation of the Fuel Filling Permit system in the Tax-Free Zone at PT. Pelayaran Nasional Nusantara Perkasa. This paper analyzes the implementation of the Fuel Filling Permit using a fleet of tankers and ships in the Free Trade Zone (FTZ), specifically in the Free Trade Zone and Free Port (KPBPB) such as Batam. The implementation of this permit is closely related to the regulations on fuel distribution and management, which are regulated by the government and area management bodies such as the Batam Free Trade Zone Authority (BP Batam). PT. Pelayaran Nasional Nusantara Perkasa is an official fuel filling agent for PT. Pertamina Patra Niaga in Batam, which will fill fuel or provide fuel for ships. This research method utilizes field and library methods. The results of this study provide the company with a better understanding of the procedures for obtaining a Fuel Filling Permit using a fleet of tankers and ships in the Free Trade Zone (TFZ), which can be submitted online and directly to the relevant agency office.

Overburden removal is a critical phase in coal mining operations, as it directly affects production continuity and operational efficiency. However, production realization often deviates from the mine plan due to various operational constraints. This study, conducted at Pit K1 Mahakam of PT. Insani Baraperkasa, evaluates the causes of underachievement in overburden stripping targets using the Six Big Losses framework, which classifies inefficiencies into Breakdown Losses, Setup and Adjustment Losses, Idling and Minor Stops, Reduced Speed Losses, Process Defect Losses, and Reduced Yield Losses. The analysis revealed that the dominant losses were Reduced Speed Losses (26%) and Setup and Adjustment Losses (10%), primarily caused by disposal congestion, shift changes, and repairs at the loading and disposal areas. Minor contributions were found from idling (3%), production losses (5%), while breakdown losses showed negligible impact. These factors led to increased standby time and reduced equipment cycle effectiveness. Improvement strategies are recommended through optimized disposal allocation, reduction of waiting time, and stricter control of external operational disruptions to enhance stripping efficiency and achieve production targets.

In the modern computing era, servers face significant challenges in data storage due to hardware failures, cyber attacks, or human errors. The problem highlighted focuses on the impact of file systems on three critical aspects: data integrity (accuracy and consistency of data without corruption), data recovery (the ability to restore data after a failure), and failure resilience (fault tolerance, such as redundancy and journaling to prevent downtime). The main issue is that traditional file systems like FAT32 or NTFS are often susceptible to fragmentation, metadata loss, or long recovery times, which can lead to data loss of up to 20-30% on enterprise servers, especially in high-traffic environments like cloud computing.A simple problem-solving process is conducted through a straightforward comparative analysis approach: (1) A literature review of popular file systems (ext4, ZFS, Btrfs); (2) Failure simulations using tools like fsck and stress testing on virtual servers (e.g., via KVM or Docker); and (3) Measuring performance metrics with benchmarking tools like Bonnie++ for I/O throughput, recovery time, and error rates. This process is designed to be simple, requiring only a virtual lab setup without expensive hardware, and is analyzed quantitatively with descriptive statistics.The solution to the problem indicates that advanced file systems like ZFS or Btrfs provide significant improvements: data integrity is up to 95% more secure through automatic checksums, data recovery is achieved in minutes through snapshots and RAID integration, and failure resilience is higher with copy-on-write features. The main recommendation is to migrate to journaling-based file systems for servers, combined with automated backups, which can reduce the risk of downtime by up to 50%. This research provides practical guidance for system administrators to enhance server reliability without excessive additional costs.

The administrative system implemented at the Tangerang City PMI Headquarters is still semi-computerized, causing several issues such as inconsistent document formats, higher risk of recording errors, longer processing times, and excessive paper use. Additionally, delays in determining the leader’s availability often hinder the disposition and signing process, resulting in postponed activities. To address these problems, a Web-Based Administrative Management Information System was developed, named “Si-Markot”. This system aims to improve the efficiency of managing incoming and outgoing correspondence through digital archiving, electronic disposition, and digital signature features for leaders. Si-Markot functions as a structured digital repository that enables quick document searches and real-time tracking. The research methodology includes observation and literature study, with system development based on the Rapid Application Development (RAD) approach. System modeling was conducted using Unified Modeling Language (UML), implemented with PHP programming language and phpMyAdmin as the database. The system was tested using the Black Box Testing method. The results of this study produced a web-based administrative management application specifically designed for managing correspondence at the Tangerang City PMI Headquarters, improving efficiency, reducing paper usage, and accelerating document disposition and processing.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This study is motivated by the importance of balancing work and personal life (work life balance) to enhance employee performance and well-being. The research aims to analyze the influence of leadership style, workload, and work environment on the work life balance of employees at PT Bina Bangun Perkasa Kediri. A quantitative approach was applied using purposive sampling, with all 35 permanent employees selected as respondents. Data were collected through observation, interviews, and questionnaires, and analyzed using classical assumption tests and multiple linear regression. The findings reveal that leadership style and work environment significantly affect work life balance, while workload has no significant effect. Simultaneously, the three variables show a significant effect on work life balance. These results provide theoretical implications regarding the crucial role of leadership and workplace conditions in supporting employees’ work life balance, as well as practical implications for company management to foster a healthy work environment and effective leadership to improve employee well-being

Organic agriculture plays a vital role in Indonesia’s agricultural development, with a key challenge being how to boost productivity efficiently and sustainably. Liquid Organic Fertilizer (LOF) derived from natural materials provides an eco-friendly option to improve soil fertility and crop yields. Bamboo shoots (Bambusa spp.), rich in organic carbon and gibberellin, present strong potential as LOF raw material to support plant growth. This study evaluated the effect of bamboo shoot-based LOF on the growth and yield of white radish (Raphanus sativus). The research was conducted from May to August 2025 in Kalolok, Batupapan Village, Tana Toraja Regency, South Sulawesi, at an altitude of 775 m. LOF was produced by fermenting 200 kg of ground bamboo shoots with 4 kg palm sugar, 1 liter EM4, and 200 liters water for 14 days. Treatments consisted of 0, 100, 200, and 300 ml per liter of water, applied twice at two-week intervals starting 14 days after planting. Using a randomized block design with four treatments and three replications, variables observed included plant height, leaf number, tuber size, and yield. Results showed that 300 ml/liter LOF gave the best outcomes: tallest plants (27 cm), most leaves (15.89), largest tubers (29.37 cm length; 6.06 cm diameter), and highest weight (731 g/plant; 6936.67 g/plot). These effects are linked to balanced nutrients (N, P, K, Mg, Ca) enhancing vegetative growth and tuber development. Thus, bamboo shoot-based LOF at 300 ml/liter is recommended as an effective organic fertilizer for white radish.

The agricultural sector plays a strategic role in ensuring national food security, particularly in rural areas where the majority of the population depends on agricultural production. Sememu Village, an agricultural-based community with rice and tobacco as its primary commodities, has faced recurring pest attacks in recent years. Conventional pest control methods in the area have primarily relied on chemical pesticides. However, excessive and prolonged use of these chemicals has resulted in serious problems, including pest resistance, environmental contamination, and potential health risks to farmers and consumers. This study aims to improve farmers’ knowledge and practical skills by introducing an alternative, eco-friendly approach through a training program on the production of botanical pesticides derived from papaya leaves (Carica papaya L.). Papaya leaves are known to contain bioactive compounds such as papain, chymopapain, alkaloids, terpenoids, and flavonoids, which exhibit natural insecticidal properties. The training activities consisted of initial observation, presentation of scientific and practical materials, hands-on practice in the preparation of botanical pesticides, and field testing on rice and tobacco plants. The findings demonstrated that the use of papaya leaf-based pesticides effectively reduced pest feeding activity and increased pest mortality rates, thereby minimizing crop damage. Importantly, this approach did not cause harmful effects on the surrounding ecosystem. The program highlights the potential of botanical pesticides as a sustainable solution for integrated pest management in agricultural villages, contributing both to environmental conservation and farmers’ welfare.

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

Employee PT TRAFINDO PRIMA PERKASA is a company engaged in the medium voltage electrical equipment industry. The employee attendance system currently in place at PT TRAFINDO PRIMA This is still done manually, starting from recording employee entry times, recording employee exit times to making employee attendance reports. Therefore, during the recording process, there is a possibility of errors, or the resulting report is less precise and slow in finding the required data. The research method applied is the waterfall method. This employee attendance information system is web-based. With this application, the attendance information system will be better than the manual system, so that it can operate more effectively and efficiently, and this system will be more supportive and improved when compared to the previous system. In addition, the best solution is to use a computerized system that can solve various problems in this company, to support activities within the company.

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.

This study aims to evaluate the performance of the loading and unloading equipment in coal mining activities at the Mahakam Pit, PT Insani Bara Perkasa Site Km 11, East Kalimantan. The research was motivated by the importance of achieving mechanical equipment performance standards according to the Decree of the Minister of Energy and Mineral Resources No. 1827 of 2018. Data were obtained through direct observation and analysis of actual working time and evaluation of operational constraint factors. The results of the analysis showed that before the evaluation, the mechanical availability (MA) value was 87.24%, physical availability (PA) 88.51%, availability utilization (UA) 88.73%, and effective utilization (EU) 78.54%. After evaluating the constraint time, there was an increase in all parameters: MA to 88.71%, PA to 89%, UA increased to 90%, and EU reached 80%. This evaluation also had an impact on increasing the productivity of the loading and unloading equipment from 268.41 bcm/hour to 284.43 bcm/hour. Thus, the evaluation of work obstacles is proven to be effective in increasing the efficiency and productivity of the digging-loading equipment at the research location.

This Field Work Practice was carried out at PT Varia Indowin Perkasa (VIP) which is located in Wongsorejo District, Banyuwangi Regency, East Java Province from June 24, 2024 to August 24, 2024. The working method used in this Field Work Practice is a descriptive method with data collection through primary data. Data collection was carried out through active participation, observation, interviews and literature studies. The results of this PKL are monitoring water levels with different results for each plot from 100-130 cm, and water clarity with an average of 56 cm, an average temperature of 26℃. The pH results obtained with an average of 8.4, salinity ranged from 16-24 ppt, nitrite tended to fluctuate with the highest value reaching 0.07 ppm, ammonia 0-0.06. While alkalinity is still stable at 80-120 ppm. The problem in cultivation is the nitrite and ammonia content which exceeds the reasonable limit of 0.3 ppm, so that the water parameters are unstable in the middle of cultivation and the presence of pathogens in the pond waters, including early mortality syndrome and there are cases of shrimp not wanting to eat so that growth is inhibited.

This study seeks to identify and prioritize the factors influencing employee job satisfaction at PT. Tirta Perkasa Sejahtera using the Analytical Hierarchy Process (AHP). The research integrates both literature review and expert judgment to determine factors such as work environment, interpersonal relationships, compensation systems, career development, and work-life balance. AHP was used to analyze pairwise comparison matrices to establish the relative weight of each criterion. The results showed that compensation and career development were the most influential factors, followed by work-life balance, work environment, and interpersonal relationships. The study provides a quantitative basis for management to enhance employee satisfaction and improve organizational performance.