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With the increasing era of globalization today, competition in the industrial sector is becoming increasingly fierce and competitive. With the development of modern technology for the better but on the other hand raises problems for the environment. Every business actor who wants to win the competition must pay full attention to the quality of the products or services produced, at a low cost, the right time and quantity, and safe conditions. This study aims to analyze and reduce waste of packaging waste at PT XYZ, a manufacturing company engaged in the manufacture of medicines and vaccines. In the last 7 months, there were 1,906 pcs of defective packaging out of a total of 204,940 pcs used. The defects were caused by mold, misprinted information, faded colors, and lack of glue on the packaging. The methods used in this research are Pareto diagram and fishbone diagram. Pareto diagrams are used to identify dominant product defects, while fishbone diagrams are used to identify the causes of defects. It is expected that the results of this research can help PT XYZ reduce packaging waste and improve the quality of their products. By reducing packaging waste, PT XYZ can also contribute to reducing negative impacts on the environment.

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

In the development of the world, the manufacturing industry sector continues to develop every year, this results in increased competition in the business world, especially in the economic sector. Therefore, every country is required to be more advanced and developed so that the welfare of the population is evenly guaranteed. In the business world, if the business is growing, the competition between one company and another will increase tighter. To be able to compete with other companies, the company must be able to manage all assets owned and its obligations as much as possible so that the operational activities of the company can run well according to the original plan for the company to be established.

One of the factors that determine the occurrence of tax avoidance is financial derivatives. That is because the tax regulations in Indonesia on derivative transactions are still very weak and often debated. The lack of clarity of tax regulations on derivative transactions can also be used by companies to conduct tax avoidance. This can certainly harm state revenues, especially revenues from the tax sector. Disclosure of corporate tax information encourages increased tax compliance. Therefore, the level of corporate tax disclosure is associated with tax avoidance. This study aims to test and analyze the effect of financial derivatives and tax avoidance on tax disclosure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. By using purposive sampling method, obtained from several samples of companies that meet the criteria. This study uses secondary data which is then processed using the SmartPLS 4.0 program.

This article discusses the implementation of efficient pricing strategies within a marketing management framework to increase promotion of homemade spaghetti products, with a focus on the Dana Pasta case analysis. Pricing plays a crucial role in achieving success in marketing, especially in the food industry sector. By considering variables such as high quality raw materials and careful manufacturing processes, this research explores strategic approaches that can strengthen product reputation, increase competitiveness, and attract the attention of target customers. This article discusses the basic principles of pricing, evaluates a number of strategies that can be implemented in the context of homemade spaghetti, and provides practical suggestions for improving product marketing results. Through the application of the Dana Pasta case study, the aim of this article is to provide relevant and applicable guidance for culinary business people who want to achieve success through a smart pricing approach

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

Thel aim ofl this researchl isl to analyzel the influence ofl audit quality andl company size on auditl delay inl manufacturing companiesl listed onl the Indonesial Stock Exchangel in 2019-2021. Purposive samplingl as a sample selection techniquel with al sample ofl 28 Propertyl and Reall Estate Sectorl manufacturing companiesl listedl on thel Indonesial Stockl Exchange inl l2019-2021. Thel results prove that audit quality and company size do notl affect auditl delay.  

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

This research aims to increase knowledge and insight in the field of industrial economics, both in terms of concept, application and development of industrial economics in Indonesia. In order to increase knowledge and insight specifically in the field of industrial organization and business competition, both in terms of concept and implementation. Determine estimates and predictions and what is most likely regarding the company's condition and performance in the future. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data display and drawing conclusions to obtain conclusions. The results of this research show several developments in the industrial sector in Indonesia. The industrial sector is the largest contributor to Indonesia's GDP, especially the manufacturing sector which contributes around 73% of Indonesia's total industrial production. However, the industrial sector in Indonesia is still hampered by several factors, such as poor infrastructure and limited human resources..  

The aim of this research is to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector for the 2020-2022 period. The measure of Financial Distress used is the Altman Z-score. The method used in this research is descriptive research with a quantitative approach, using multiple linear regression analysis. The population of manufacturing companies in the Consumer Goods industry sector listed on the Indonesian Stock Exchange in 2020-2022 is 201 companies. The sampling technique used was purposive sampling technique, and a sample of 147 companies was obtained. The analysis used was Multiple Linear Regression with data processing tools in the form of SPSS v 19, The results of this research are that the Profitability Ratio proxied by Return on Assets (ROA) has a positive and significant effect on Financial Distress. Meanwhile, Leverage proxied by DER, according to the research results, has a negative and significant effect on Financial Distress.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.

This research aims to analyze the effect of Business Risk and Asset Structure on the Capital Structure of Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange. The sample in this study were 35 basic and chemical industry sector companies listed on the Indonesia Stock Exchange using the Purposive Sampling method for the 2018-2020 period. Based on multiple linear regression analysis, the variables of Business Risk and Asset Structure have an effect on Capital Structure with the equation Y = 2,968 – 7,865X1 – 2,355X2 + e. From the t-test, it was found that the variable X1 Business Risk had a significant effect on the Capital Structure with t count value is [-7,171] > t table [1,983] and sig 0,000 < 0,05. Then H1 is accepted. Variable X2 Asset Structure had a significant effect on Capital Structure with t count value is [-4,988] > t table [1,983] and sig 0.000 <0.05. Then H2 is accepted. From the F test, it was found that Business Risk and Asset Structure have a simultaneous effect on Capital Structure with f count [32,694] > f table 3,090 and a significance 0,000 < 0,05. Then H3 is accepted. From the coefficient of determination test the value of R square is 0.391. This means that the independent variables of Business Risk and Asset Structure affect the Capital Structure by 39.1% while the remaining 60.9% is influenced by other variables.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence