Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:The main objective of this study is to compare and analyze the effectiveness of the MRP (Material Requirement Planning) method in optimizing raw material inventory management in the Nias Tofu business. This study uses a…
mixed method. Primary data in this study were obtained directly from the Nias Tofu business through observations and interviews, while secondary data were obtained from the company in the form of production data from the Nias Tofu Product business in 2024. Data analysis was conducted using descriptive analysis techniques and the steps taken in the method analysis.MRP. According to the analysis results, the 2024 soybean raw material purchasing and demand data using the conventional method showed a shortage of raw materials of 14,200 kg with an order frequency of 14 times. Inventory management experienced inefficiencies, namely storage costs of IDR 1,600,000 and ordering costs of IDR 400,000, and raw material shortages still occurred, while the application of the MRP method resulted in order planning with an order frequency of 6 times, a fixed order quantity of 16,784 kg, and a much lower total inventory cost of IDR 335,160. The implementation of the MRP method has proven successful in eliminating raw material shortages and reducing operational costs so that the production process runs more smoothly and efficiently. This study proves that the application of MRP is effective in managing raw materials and optimizing production in the Nias Tofu business, making a significant contribution to smooth production and inventory cost efficiency.
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:In the era of competitive globalization, MSMEs face pressure to improve their performance to compete in the domestic and international markets. In Indonesia, MSMEs are expected to be the backbone of the economy towards a…
Golden Indonesia 2045 and the achievement of the SDGs. However, the main challenges lie in the limited insight of business administration, entrepreneurship education that has not been integrated with practice, and lack of access to government support. This research examines the role of business administration, entrepreneurship education, and government support in encouraging MSMEs in Pasuruan to upgrade. The research uses a qualitative method with a thematic analysis approach. Data were collected through in-depth interviews and observations. Data triangulation was carried out to ensure the validity of the findings. The results show that most MSME actors do not understand the importance of business administration, such as the ownership of NIB and NPWP, which are the basic requirements for accessing government programs and market expansion. Although there is a gap between the theory obtained and the practice implementation in the field, entrepreneurship education shows a fairly good level. The results of this study can be a guide for entrepreneurship education providers to design applicable practice-based programs, as well as for the government in facilitating business administration and entrepreneurial assistance. This synergy is expected to encourage Pasuruan MSMEs to upgrade, contribute to Sustainable Development (SDGs), and support the vision of Golden Indonesia 2045.
Abstract:The purpose of this study is to investigate how the public-private partnership model based on the construction-operation-transfer model in the case of infrastructure development in Makassar City is utilized in the construction…
uction of the Makassar City Toll Road. After satisfying the requirements set in each case, a public-private partnership contract is concluded. The construction of toll roads is basically done by the government, the Ministry of Public Affairs and a corporate body (in this case PT Bosova Margautama Nusantara) using a build-operate-transfer model (generally a model involving two parties). is constructed by public service users, governments, and service providers are involved in building and operating the infrastructure. After granting the right of use for 35 years as the organizer, it will be handed over to the government after the concession period.
Abstract:Komisi Informasi Provinsi Jambi masih menggunakan proses pendaftaran sengketa informasi publik secara manual sehingga menyebabkan keterlambatan pelayanan, risiko kehilangan berkas, dan kesulitan dalam pengelolaan data. Penelitian…
enelitian ini bertujuan merancang Sistem Informasi Pendaftaran Sengketa Informasi Berbasis Website untuk mempermudah masyarakat dalam mengajukan permohonan sengketa secara daring. Metode pengembangan yang digunakan adalah Waterfall yang meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian. Sistem dirancang menggunakan PHP, MySQL, dan pemodelan UML. Hasil penelitian menunjukkan bahwa sistem mampu mempermudah proses pendaftaran, pengelolaan data, serta pemantauan status permohonan secara lebih efektif dan efisien.
The Information Commission of Jambi Province still uses a manual public information dispute registration process, resulting in service delays, risk of document loss, and difficulties in data management. This study aims to design a web-based information dispute registration system to facilitate online application submissions. The system was developed using the Waterfall method, which includes requirements analysis, design, implementation, and testing stages. The application was designed using PHP, MySQL, and UML modeling. The results show that the system simplifies the registration process, data management, and application status monitoring more effectively and efficiently.
Abstract:Masalah pengelolaan parkir di Politeknik Jambi sering menyebabkan ketidakefisienan akibat sistem penghitungan manual yang rentan human error. Penelitian ini bertujuan merancang sistem penghitungan kendaraan otomatis berbasis…
asis pengolahan citra digital. Metode yang digunakan adalah Background Subtraction dengan algoritma MOG2 dan OpenCV menggunakan video kamera smartphone. Sistem mengintegrasikan proses preprocessing citra, operasi morfologi, dan Euclidean Distance Tracker untuk melacak serta menghitung kendaraan secara real-time. Hasil penelitian menunjukkan sistem mampu membedakan kendaraan yang bergerak dengan objek statis secara akurat melalui Virtual Counting Line. Dengan beban komputasi yang ringan dan biaya rendah, sistem ini efektif menjadi solusi otomatisasi manajemen parkir di lingkungan kampus.
Parking management issues at Politeknik Jambi often lead to inefficiencies due to manual counting systems prone to human error. This study aims to design an automatic vehicle counting system based on digital image processing. The method utilizes Background Subtraction with the MOG2 algorithm and OpenCV using smartphone video input. The system integrates image preprocessing, morphological operations, and Euclidean Distance Tracker to track and count vehicles in real-time. The results demonstrate that the system can accurately distinguish between moving vehicles and static objects via a Virtual Counting Line. With low computational requirements and cost-effectiveness, this system offers an efficient automation solution for campus parking management.
Abstract:Equivalency education is one of the nonformal education services that plays an important role in expanding educational access for individuals who are unable to complete formal education. The success of equivalency education…
ion programs is determined not only by the availability of educational access but also by learners’ participation in the learning process. This study aims to analyze the strengthening of educational access and learner participation through the equivalency education program at PKBM Minda Utama, Bandung City. The study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and document analysis involving PKBM managers, tutors, and learners. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings indicate that educational access was strengthened through flexible learning schedules, simplified administrative requirements, and continuous program socialization to the community. Learner participation was reflected in active engagement during learning activities, supported by communicative, contextual, and needs-based learning approaches. The success of the program was supported by managerial commitment, tutor competence, and increasing public awareness of the importance of education, while economic constraints, work demands, and limited facilities remained challenges. The study concludes that educational access and learner participation are interrelated dimensions that determine the success of equivalency education programs. Therefore, strengthening both dimensions should be viewed as an integrated effort to improve the effectiveness of equivalency education and support lifelong learning
Abstract:This study aims to determine the influence of public perception on the quality of public services at the Department of Population and Civil Registration (Disdukcapil) of Bogor Regency. The type of research used is descriptive…
ptive quantitative. The population in this study consists of people who carried out administrative services at the Disdukcapil office of Bogor Regency, with a total sample of 100 respondents. Data analysis was conducted using the Weighted Means Score (WMS) method. The results of the study show that: (1) The highest average score from the analysis of public service quality indicators was the indicator related to “technical service requirements at Disdukcapil being easy to understand by the public,” which obtained an average value of 3.50, categorized as good. Another high indicator was “the completion of administrative processes at Disdukcapil on time,” with an average score of 3.55, also categorized as good. Meanwhile, the lowest average score was 3.19, categorized as fairly good, on indicators such as “the public feeling that their security is guaranteed when managing administrative services at Disdukcapil” and “service officers being disciplined in providing services to the community.” (2) The final recapitulation of the analysis across the ten main indicators of public service quality shows that the highest average score was found in the Certainty indicator, with a score of 3.48, categorized as fairly good. On the other hand, the lowest average scores were in the Discipline and Comfort indicators, both with scores of 3.23, also categorized as fairly good. (3) Overall, the average score of all public service quality indicators in this study was 3.34, categorized as fairly good. This indicates that, in general, the public perceives the quality of public services at the Disdukcapil of Bogor Regency to be fairly good. The recommendation given is that Disdukcapil Bogor Regency should further improve the discipline of its officers regarding their presence at the workplace or service counters, as well as their punctuality in serving the community, and also create a more comfortable environment and waiting area for the public accessing services.
Abstract:This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method…
od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.