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A healthy and sustainable company is the primary measure of financial performance. Approaches such as financial ratios are not sufficient to assess financial performance; methods that provide a more comprehensive picture of a company's economic value creation are also needed. Economic Value Added (EVA) is one method that can be used in performance measurement. This study aims to determine the financial performance of PT Astra Otoparts Tbk from 2020–2023 using the Economic Value Added (EVA) method, through a quantitative descriptive approach. The annual financial reports of PT Astra Otoparts Tbk from 2020 to 2023 obtained from the official website of the Indonesia Stock Exchange and the company's official website are the data used in this study. The financial performance of PT Astra Otoparts Tbk from 2020 to 2023 is considered good based on the results of the study, because the company was able to generate a positive EVA value each year, indicating that the company has succeeded in creating economic added value for shareholders and maintaining its business continuity.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling.  The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.

This research was conducted with the primary objective of examining and determining the effect of occupational safety, occupational health, and the Occupational Health and Safety Management System (OHSMS) on employee performance at UD. Berkah Mandiri, located in Kediri Regency. The background of this study is based on the importance of implementing OHS in the workplace as an effort to minimize the risk of accidents, improve employee well-being, and support overall company productivity. In today’s increasingly competitive industrial world, attention to occupational safety and health is a key factor that not only protects workers but also enhances organizational efficiency and effectiveness. The research method employed was a quantitative approach with an associative research design. The population consisted of 56 employees, all of whom were taken as respondents through a saturated sampling technique. Data were collected using a questionnaire instrument constructed based on indicators of occupational safety, occupational health, OHSMS, and employee performance. The data were then analyzed using SPSS version 25.0 through validity and reliability tests, multiple regression analysis, and hypothesis testing both partially and simultaneously. The results of the analysis revealed that occupational safety has a significant effect on employee performance, indicating that the better the implementation of safety standards, the higher the performance achieved. Similarly, occupational health was found to have a positive and significant effect on employee performance, suggesting that healthy working conditions contribute to higher motivation and work effectiveness. Furthermore, the OHSMS also significantly influenced employee performance, reflecting that proper policies, procedures, and supervision in OHS management create a safe and productive work environment. Collectively, the three variables—occupational safety, occupational health, and OHSMS—were proven to have a significant simultaneous effect on employee performance at UD. Berkah Mandiri. Thus, this study emphasizes that occupational safety, occupational health, and OHSMS are crucial factors that must receive serious attention in order to improve employee performance and support sustainable business continuity.

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

The characteristics and character of an entrepreneur play a significant role in the success of the business being run. Entrepreneurs often have traits such as courage, creativity, and intensity that allow them to experience various challenges in the business world. Not only that, the ability to take calculated risks and adapt to market changes is also a key aspect in their expedition as entrepreneurs. This trait not only influences business decisions but also contributes to their individual and professional growth. Entrepreneurial character is often indicated by an orientation towards achievement and great internal motivation. They tend to have a clear vision and are able to formulate long-term goals for their business. Not only that, the ability to build networks and establish good relationships with various parties, such as customers, partners, and employees, is also an important aspect of an entrepreneur's character. This helps them in generating new opportunities and maintaining business continuity. In the context of economic growth, a description of the characteristics and character of entrepreneurs is very important for encouraging innovation and business development. By identifying these traits, aspiring entrepreneurs can improve themselves and better prepare themselves to face the challenges that exist. In addition, support from areas such as learning and training can also help hone the personality and character needed to succeed in the world of entrepreneurship.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Peace agreements serve as an alternative solution for resolving debts between debtors and creditors, aiming to enable debtors to restructure their debts and maintain business continuity. The peace agreement process is governed by strict procedures, including the submission of a peace plan by the debtor, approval by concurrent creditors through voting, and ratification by the Commercial Court through a homologation hearing. A ratified peace agreement is binding on all concurrent creditors but can be annulled if the debtor fails to fulfill their obligations, as illustrated in the case of PT Perindustrian Njonja Meneer. This study employs a normative legal method with a statutory approach and qualitative data analysis. The findings indicate that the success of a peace agreement depends on the debtor’s compliance and the creditors’ approval.  

Social media is now a very important factor especially for startups, especially in the early stages of growth and brand recognition. The Importance of Social Media as a Marketing Strategy for Startups Students and prospective students in Malaysia. With the increasing use of digital platforms, utilizing social media has become a crucial strategy to reach target audiences, build brand awareness, and increase customer interaction. Seeks to enhance students’ comprehension of the strategic role of social media in effectively marketing their goods and services. Without a social media presence, a startup is missing out on a huge opportunity to grow, be recognized, and connect with potential customers. It is not just about digital existence, but also about competitiveness and business continuity.

Production planning is one of the most important factors in improving business continuity. The preparation of production planning is related to the optimization of production for a particular business so that the business can operate efficiently and production activities achieve competitive prices. The preparation of production planning must consider several factors because every business has different goals that it wants to achieve. The Goal Programming method aims to minimize deviations from the targets set by the business, so that business goals can be achieved optimally. This research aims to optimize production in a company that can accomplish more than one goal.  The method used in this study is Systematic Literature Review (SLR), and this study identifies 5 previous journals. The source of information used in this study is articles from national journals published between 2018-2024. The results of this study show that Goal Programming is a very effective tool in production and distribution planning in various industrial sectors.

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

Micro, Small and Medium Enterprises (MSMEs) play an important role in the economy, but often find obstacles in coping with risks and adjusting to market changes. Lack of knowledge and skills in risk management can affect the sustainability of a business, especially in the midst of increasingly complicated market changes. This community service activity aims to strengthen the ability of MSME human resources (HR) to manage risks and formulate strategies to adapt to changes in the market. This activity was carried out in Central Cikarang MSMEs using interactive training and mentoring methods. The material presented consisted of an introduction to business risks, strategies to reduce risks, and adjustment actions to changes in the market, which include aspects of technology, regulations, and consumption patterns. The method applied was a combination of theory and case analysis related to the situation of MSMEs in the area. The results of the activity showed that there was an increase in the participants' understanding and awareness of the significance of risk management to maintain business continuity. Participants also gained practical skills in recognizing risks and designing adaptation plans that are suitable for the business situation they face. Through this activity, it is hoped that MSMEs can become stronger in the face of market uncertainty and be able to grow sustainably.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, creating new jobs, innovation and unique strategies. The growth phenomenon of MSMEs presents challenges and opportunities, encouraging the need for targeted strategies, in-depth market understanding and adaptability. This research explores strategic management practices in MSMEs in Dee Lestari's "Rantai Tak Putus". The strategies implemented include internal development, making the right decisions, and consistency in implementing positive values. The MSME players in this book are able to adapt strategic management to their business needs, not only for immediate business growth, but also to build a solid foundation for long-term sustainability. This creates an environment that supports business growth, strengthens competitiveness, and ensures the adaptability of MSMEs to change for sustainable business continuity.

The aim of this MSME training program is that the aim of entrepreneurial training is not to direct people or SMEs to create new businesses, but to help SMEs to see business opportunities and new markets by looking at them from a different angle. This different angle is more directed at the need for new innovations from businesses that are currently being run and ensuring business continuity. This activity can increase sales and profits, expand target markets, deepen customer loyalty, and increase competitive advantage (Perwita, 2021). The benefits obtained from this activity are for participants to gain knowledge and product promotion. Increased product orders from a wider target market will also be obtained. Apart from that, this activity also provides social learning for the implementing team, namely students. Students interpret the knowledge gained on campus by providing benefits to many people. Students also carry out downstream research and interpret knowledge for the progress of SMEs. Increased product orders from a wider target market will also be obtained. The method used is Participatory Action Research (PAR). From the results of the service, it can be concluded that this MSME training was carried out so that Konveksi Aura consumers would increase and expand from various regions. This MSME training uses Instagram media which will be filled with content and product videos. This video content is in the form of product manufacturing procedures, types of products produced, and profiles, pachaking designs. The content video is published on the durian village Instagram account.

Business is an activity that includes economics carried out individually or in groups with the aim of making a profit. In a business that is created, the entrepreneur will definitely try to create ideas that are new and unique in each business. The aim of this research is to describe business behavior and management implementation in the novel Harga Teman by Debora Danisa. This type of research uses a qualitative approach. The data collection technique used is listening and data text collection. The listening method is a way to obtain data by listening to the story facts and economic problems that occur in the novel. The materials used to collect data come from novels that have been read. The results of the research explain that the content of the story that occurred is truly relevant in the real world, where building a business requires the implementation of the basics of management and an unyielding behavior. Uncertain economic conditions subtly require entrepreneurs to be able to survive under any conditions. In business, it turns out that these factors are very necessary for smooth business continuity.    

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency.  Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.