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Employee performance is a critical element in organizational success, particularly in labor-intensive industries such as garment manufacturing. This study aims to analyze the effect of work stress (X1) and work environment (X2) on employee performance (Y) in garment industry companies in Semarang Regency. A quantitative descriptive approach with multiple linear regression analysis was employed. The population and sample comprised 96 employees using total sampling. Data were collected through a Likert-scale questionnaire (1–5) with 10 items per variable. All classical assumption tests (normality, multicollinearity, heteroscedasticity) were satisfied. Reliability tests yielded Cronbach's Alpha of 0.866 (work stress), 0.941 (work environment), and 0.937 (employee performance), confirming instrument reliability. Results indicate: (1) work stress has no significant partial effect on employee performance (t = 1.581; sig. = 0.117); (2) work environment has a significant positive partial effect on employee performance (t = 9.618; sig. = 0.000); (3) simultaneously, both variables significantly affect employee performance (F = 56.630; sig. = 0.000) with a coefficient of determination (R²) of 54.9%. These findings confirm that optimizing the work environment both physical and non-physical is the primary strategic priority for enhancing employee performance in the garment industry.

Abstract. PT XYZ, a wooden furniture manufacturing company, served as the research site for this study which applied the Theory of Constraints (TOC) method to analyze production performance and identify bottlenecks. The company faces capacity imbalances between workstations, resulting in production targets that have not been achieved optimally. Data collection involved direct observation and interviews with related parties in the production area. The analysis was conducted by comparing the required capacity with the available capacity at each production workstation. The findings reveal that solid processing, machining, sanding, assembling, painting, and packing have sufficient available capacities to meet production requirements, thus categorized as non-bottleneck processes. In contrast, the panel processing station is identified as the main bottleneck due to its highest workload among all processes. By implementing the Theory of Constraints, the company can identify major constraints and establish improvement priorities to enhance production flow smoothness. It is expected that improvements in bottleneck processes will increase production efficiency, balance capacity among workstations, and support more optimal achievement of production targets. Keywords: bottleneck; capacity; manufacturing; production performance; theory of constraints   Abstrak. PT XYZ sebuah perusahaan manufaktur furnitur kayu, menjadi lokasi penelitian ini yang menggunakan metode Theory of Constraints (TOC) untuk menganalisis kinerja produksi dan mengidentifikasi bottleneck. Perusahaan menghadapi ketidakseimbangan kapasitas antar stasiun kerja yang menyebabkan target produksi belum terdengar secara optimal. Pengumpulan data meliputi observasi langsung dan wawancara dengan pihak terkait di area produksi. Analisis dilaksanakan dengan membandingkan kapasitas yang dibutuhkan terhadap kapasitas yang tersedia pada setiap stasiun kerja produksi. Hasil penelitian menunjukkan bahwa proses pembahanan solid, machining, sanding, assembling, painting, dan packing memiliki kapasitas yang tersedia yang masih mampu memenuhi kebutuhan produksi, sehingga termasuk kategori non-bottleneck. Sebaliknya, stasiun kerja pembahanan panel diidentifikasi sebagai bottleneck utama karena memiliki tingkat beban kerja tertinggi di antara seluruh proses. Dengan penerapan Theory of Constraints, perusahaan dapat mengidentifikasi kendala utama dan menentukan prioritas perbaikan untuk meningkatkan kelancaran aliran produksi. Diharapkan perbaikan pada proses bottleneck dapat meningkatkan efisiensi produksi, menyeimbangkan kapasitas antar stasiun kerja, serta mendukung pencapaian target output perusahaan secara lebih optimal. Kata kunci: bottleneck; kapasitas; kinerja produksi; manufaktur; theory of constraints

The frequent breakage of saw blades and the use of blades that are not suitable for beginner saw operators present a significant problem in metal sawing activities. This study aims to produce a double-sided sharp steel saw blade with dimensions of 310×30×0.8 mm. The production process consists of several stages, namely designing the double-sided sharp saw blade, cutting high-carbon steel material to size, drilling 4 mm diameter holes at both ends with a 310 mm distance between holes, forming sharp edges on both sides of the blade, hardening only the two cutting edges, followed by labeling, packaging, and quality and dimensional standard inspection. The production output is a double-sided sharp steel saw blade measuring 310×30×0.8 mm made from medium carbon steel. The manufacturing cost is Rp. 3,500 per unit with a processing time of 3 minutes per unit. These results indicate that the saw blade can be mounted on a general saw handle and has improved resistance to breakage, making it more suitable for beginner users whose sawing motion is not consistently aligned on a single flat plane.

Less rigid, easy to rust trapezoidal wave galvalum roof as a problem encountered in industrial buildings, warehouses, commercial facilities, and residential homes. The purpose of making a trapezoidal wave galvalum roof with dimensions of 600x102 cm, height 3 cm, thickness 0.30 mm. The manufacturing method includes: design of a trapezoidal wave galvalum roof with dimensions of 600x102 cm, height 3 cm, thickness 0.30 mm; selection including purchase of Aluminum Zinc coated steel (BJLAS) materials; design and manufacture of roll-forming; formation of a trapezoidal wave profile with dimensions of 600x102 cm, height 3 cm; cutting the trapezoidal wave galvalum roof every 6 m; and inspection of quality-dimensions-standards. The result of the manufacture is a trapezoidal wave galvalum roof with dimensions of 600x102 cm, 3 cm high, 0.30 mm thick with a total manufacturing cost of Rp. 328,000/sheet, and a manufacturing duration of 1.2 minutes/sheet, which means that the trapezoidal wave galvalum roof meets the dimensional specifications of SNI BJLAS G550-SNI 4096:2007 and is suitable for application as a roof covering system on medium-span buildings.

The opening of the wrench opening for M14 bolts is broken in use as a problem encountered in field activities. The manufacturing objective is to obtain an M14 mm wrench-ring wrench from forged steel measuring 200x6.5 mm. The manufacturing method includes: wrench design on one end and ring wrench design on the other end for bolt size M14 mm, cutting sufficient volume of steel material after forging according to the design, wrench forging on one end and ring wrench forging on the other end for bolt size M14, Chromium plating; finishing of wrench gap and hexagon for ring wrench with a distance of 22 mm, and quality-dimension-standard inspection. TThe manufacturing results are in the form of a paired wrench with an M14 mm ring wrench made of forged steel coated with chromium measuring 200x6.5 mm with a total production cost of IDR 30,000/unit, and a process duration of 3 minutes/unit which has the impact that the paired wrench with a ring wrench for M14 mm bolts measuring 200x6.5 mm can be used for M14 bolts in general with an opening width of 22 mm for both ends as a wrench or ring wrench.

Wastewater Treatment Plant (WWTP) pada kawasan industri konvensional umumnya masih mengandalkan strategi pemeliharaan berbasis interval waktu yang tetap. Pendekatan tersebut berisiko menyebabkan penurunan performa pompa yang tidak teridentifikasi secara dini serta meningkatkan potensi pemborosan energi operasional. Penelitian ini mengembangkan Green Maintenance Framework berbasis machine learning untuk meningkatkan reliabilitas pompa sirkulasi pada sistem Moving Bed Biofilm Reactor (MBBR). Analisis dilakukan menggunakan dataset telemetri multi-sensor yang mencakup parameter getaran, temperatur, tekanan, debit aliran, dan rotasi per menit (RPM). Proses rekayasa fitur diterapkan melalui pembentukan System Efficiency Index untuk meningkatkan sensitivitas model terhadap indikator degradasi kinerja pompa. Model prediktif dibangun menggunakan algoritma Random Forest Classifier dengan skema pembagian data 80:20 secara stratified. Hasil pengujian menunjukkan bahwa model menghasilkan tingkat akurasi klasifikasi sebesar 100%, dengan variabel Vibration dan Temperature menjadi parameter yang paling dominan dalam proses prediksi. Analisis operasional memperlihatkan bahwa degradasi pompa menyebabkan penurunan flow rate meskipun nilai rotasi per menit (RPM) mengalami peningkatan, sehingga memicu kenaikan konsumsi energi dan meningkatkan risiko gangguan pada proses biologis Moving Bed Biofilm Reactor (MBBR). Dari aspek ekonomi, kondisi tersebut menyebabkan pemborosan energi sebesar 5.623 kWh atau setara Rp6.271.236, - per bulan untuk setiap unit pompa. Penelitian ini berkontribusi pada pengembangan sistem predictive maintenance berbasis kecerdasan buatan untuk mendukung efisiensi energi serta implementasi green manufacturing di kawasan industri.

XYZ is a manufacturing company engaged in steel pipe production. In the production process of non-American Petroleum Institute (API) steel pipes, the company still experiences various types of waste, resulting in an inefficient production process. The identified wastes include defects, waiting, transportation, and non-value-added activities, which contribute to increased production time and reduced productivity. This study aims to analyze the major wastes occurring in the non-API steel pipe production process and propose improvements using the Lean Manufacturing approach. The methods employed in this study include Value Stream Mapping (VSM), Value Stream Analysis Tools (VALSAT), Process Activity Mapping (PAM), and Failure Mode and Effect Analysis (FMEA). Data were collected through direct observation, interviews, and documentation of the production process. The results indicate that the dominant wastes affecting the production process are defects, waiting, and transportation. PAM analysis shows that non-value-added activities remain relatively high, leading to production time inefficiencies. Based on the FMEA results, the main causes of waste are machine conditions, work methods, and operator skills. Proposed improvements include periodic machine maintenance, production quality control, work method improvement, and the optimization of material flow.

This study aims to analyze the implementation of quality control in the carbonated beverage filling process using an automated filler machine and to identify critical control points that influence product conformity and production efficiency. A descriptive quantitative approach was employed through production line observation, machine monitoring, and quality control documentation review. The study focused on the filling process of carbonated beverages packaged in 330 mL aluminum cans and the associated quality control activities throughout the production line. The findings show that the filling process is the key quality control stage, supported by the automated filler machine, Fill High Detector (FHD), seaming, temperature stabilization, and traceability systems to maintain product conformity. The study was limited to a descriptive evaluation of a single production line and did not include statistical process capability analysis or quantitative measurements of filling variation. Therefore, the findings primarily provide operational insights rather than statistical validation of process performance. The findings may assist beverage manufacturers in improving filling accuracy, strengthening inspection systems, and enhancing production reliability through effective quality control practices. This study provides a comprehensive overview of quality control implementation in an automated carbonated beverage filling system and highlights the integration of filling, inspection, and supporting production processes in maintaining product quality and operational efficiency.

This study aims to analyze the effect of cutting parameters on surface roughness in the turning process of AISI 1045 steel. The investigated parameters include cutting speed, feed rate, and depth of cut. A quantitative approach was employed using multiple linear regression analysis with SPSS software. The dataset consisted of 30 simulated experimental observations with varying cutting parameter conditions. Prior to regression analysis, classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were conducted to ensure the validity of the model. The results indicated that all assumptions were satisfied. The findings reveal that simultaneously, all independent variables have a significant effect on surface roughness with a coefficient of determination of 82.1%. Partially, Feed rate and cutting speed significantly influence surface roughness, while depth of cut does not show a significant effect. Feed rate is identified as the most dominant variable affecting surface roughness, where an increase in Feed rate leads to higher roughness values. In contrast, increasing cutting speed tends to reduce surface roughness. This study highlights the importance of controlling cutting parameters, particularly Feed rate and cutting speed, to improve machining quality. The results provide practical implications for manufacturing industries in optimizing machining parameters to achieve better surface quality and process efficiency.

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 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.

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.

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.

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

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.