This study aims to analyze the factors that cause high employee turnover rates and their impact on improving human resource (HR) performance in the culinary industry. The research methods used include field observation, documentation analysis, and in-depth interviews with owners and employees of several culinary businesses. The results indicate that high turnover is caused by the absence of standard operating procedures (SOPs), a lack of training and competency development programs, and low work motivation due to a lack of recognition and welfare. High employee turnover has various negative impacts, including reduced team stability, increased recruitment and training costs, decreased customer service quality, and weakened productivity and operational effectiveness. Furthermore, the repeated adaptation process that new employees must undergo hinders the achievement of long-term performance targets. Therefore, a more comprehensive HR management strategy is needed, including the implementation of clear SOPs, improved employee welfare and motivation, and the implementation of ongoing training and retention programs to support the growth and competitiveness of culinary businesses amidst the dynamics of a competitive industry.

Influencer marketing is a critical channel for reaching Generation Z, particularly in the skincare category. This study examines the effects of creative content (X1), engagement rate (X2), and trust in influencer (X3) on brand engagement (Y) with Glad2Glow among Gen Z in Denpasar. A quantitative approach was employed with 114 purposively selected Gen Z social media users. The instrument demonstrated acceptable validity (r > 0.30) and reliability (α > 0.60). Data were analyzed using multiple linear regression with standard classical assumption tests at the 5% significance level. Results indicate that all three predictors have positive and significant effects on brand engagement: creative content (β=0.360; t=5.840; p<0.001), engagement rate (β=0.484; t=7.718; p<0.001), and trust in influencer (β=0.210; t=3.576; p=0.001). The model is robust (F=91.195; p<0.001) and explains 70.5% of the variance in brand engagement (Adjusted R²=0.705). These findings underscore that the interplay of creative content quality, audience interaction activation, and influencer authenticity/credibility is pivotal to strengthening Gen Z’s brand engagement with Glad2Glow. Managerially, brands should prioritize interactive content formats, reinforce participation-oriented calls-to-action, and collaborate with influencers whose authenticity aligns with brand values.

This study examines the influence of leadership style and work motivation on employee performance at PT HATNI. Problems arise due to the low level of coaching and work results. The purpose of this study is to analyze the relationship between these three variabeles ti improve the effectiveness of human resource management at PT HATNI. Using a qualitative approach, this study seeks to understand the realitonship between leadership, work motivation, and employee performance from various perspective, both structural and psychological. The results show that the leadership style at PT HATNI Lamongan is transformational and participatory, with leaders plying an active role in motivation and employee in decisions. Work motivation is influenced by intrinsic factors, but employees still expect improved facilities and a fairer reward system to increase morale and performance. This study shows that leadership and work motivation have a positive effect on employee performance at PT HATNI. Leardership is still predominantly transctional, so it needs to be strengthened to become more inspirational and communicative transformationl. Work motivation is a major factor in improving performance, so a reward system that is fair, transparent, and encrourages sustainable productivity is needed.

This study aims to analyze the implementation of Standard Operating Procedures (SOP) and work discipline in improving employee performance effectiveness at PT. HATNI, a company engaged in fish processing and freezing. The research focuses on the security and production divisions, employing a qualitative method through observation and in-depth interviews with management and employees. The findings indicate that the absence of a structured SOP in the security division has led to inconsistent task execution and low levels of work discipline. Furthermore, the lack of formal training in the production division hinders the improvement of employee skills and motivation. This research resulted in the design of an SOP for the security division and recommendations for regular training programs in the production division. The implementation of these two strategies is expected to enhance discipline, productivity, and overall employee performance effectiveness, while strengthening the human resource management system at PT. HATNI.

This research seeks to investigate how Capital Structure and Return On Investment impact Company Value in manufacturing companies within the Plantation sub-sector that are listed on the Indonesia Stock Exchange. The sample for this research consisted of 15 plantation sub-sector firms selected using a purposive sampling approach. The findings reveal that Capital Structure significantly affects Company Value among Plantation sub-sector Manufacturing Companies on the Indonesia Stock Exchange, indicated by a t-value of 31.346 and a significance level of 0.000. Additionally, Return On Investment also has a significant impact on Company Value in these firms, with a t-value of 7.032 and a significance level of 0.000. When assessed together, both factors collectively influence Company Value, as shown by an F-value of 521.457 and a significance level of 0.000. The coefficient of determination (R²) shows that 97% of the changes in firm value are due to Capital Structure and Return on Investment, while the remaining 3% is influenced by other factors not included in this regression model. In light of these findings, the study recommends that companies effectively manage their capital structure and enhance ROI to better attract investor interest and improve their firm value.

This study examines market delivery models in the context of maritime logistics in Indonesia, focusing on cost efficiency and customer satisfaction. Indonesia faces significant challenges in market delivery models, primarily due to the disparity in costs and service time between the western and eastern regions. This inefficiency is largely caused by the dependence on sea transport for inter-island logistics, high dwelling time at ports, and cargo flow imbalance. Although the sea toll program has improved connectivity, these fundamental issues still hinder cost efficiency. Maritime logistics has a significant indirect impact on customer satisfaction, where delays and cargo damage trigger consumer dissatisfaction. This literature review utilizes the Systematic Literature Review (SLR) method, analyzing relevant articles from various sources such as Google Scholar, Semantic Scholar, Elsevier, and other online journal publications. The focus of the study is the relationship between maritime operations (ports, vessels) with costs and service quality. The results indicate that an efficient delivery model must integrate solutions such as the use of Third-Party Logistics (3PL) for freight consolidation, decentralized fulfillment strategies with regional hubs, and cargo flow optimization to reduce rates. Additionally, port digitalization through the implementation of Port Information Systems (SIPP) and electronic document exchange has been shown to reduce cargo processing times and dwelling time, directly improving cost efficiency and customer satisfaction.

This study aims to conduct an in-depth analysis of the implementation of financial accounting principles for village funds in the management of funds in Grinting Village, Bulakamba District, Brebes Regency. The research focuses on all stages of village fund management, including planning, implementation, administration, reporting, and accountability, which are essential elements of sound financial governance. A descriptive qualitative approach was employed to provide a comprehensive understanding of the observed phenomenon. Data were collected through in-depth interviews with village officials, direct observations of the fund management process, and document analysis, encompassing both primary and secondary data. The findings reveal that the application of financial accounting principles for village funds in Grinting Village generally complies with the provisions stipulated in the Minister of Home Affairs Regulation (Permendagri) Number 113 of 2014 concerning Village Financial Management. Furthermore, the principles of transparency, accountability, participation, orderliness, and budget discipline were applied in managing the 2024 fiscal year village funds. However, the study also identified several challenges, such as limited human resources with adequate accounting knowledge and the suboptimal use of technology in the reporting process. These constraints may affect the effectiveness and efficiency of village fund management. Therefore, improvement efforts are necessary, including capacity building for village officials, continuous training, and the utilization of information technology to support more transparent, accountable, and regulation-compliant financial management practices.

This study aims to conduct an in-depth exploration of the opportunities and challenges faced by hospitals in implementing digital transformation as an integral component of their management strategies. Employing a descriptive qualitative approach through a literature review, the research examines multiple strategic dimensions, including technological readiness, human resource competence, government regulations, and organizational culture. The findings reveal that digital transformation offers substantial opportunities, notably in enhancing service efficiency, enabling data-driven decision-making, and expanding patient access through advanced technologies such as telemedicine and integrated hospital information systems. These advancements have the potential to improve healthcare quality, optimize operational workflows, and strengthen the hospital’s competitive positioning in the digital era. Nevertheless, the study also identifies considerable challenges that can hinder successful implementation. These challenges include inadequate technological infrastructure, organizational resistance to change, concerns over data security and patient privacy, and financial constraints related to high implementation and maintenance costs. Such barriers highlight the need for comprehensive strategic planning and adaptive management practices. The research underscores the importance of an integrated approach that synergizes technological development, human resource capacity building, and supportive regulatory frameworks. To achieve sustainable digital transformation, hospitals must adopt collaborative strategies involving multiple stakeholders, including healthcare providers, technology developers, and policymakers. The creation of a clear and realistic hospital digitalization roadmap—guided by evidence-based decision-making and supported by adequate resources—will be critical for overcoming obstacles and maximizing benefits. Ultimately, the study provides valuable insights for hospital administrators, government agencies, and academic researchers, serving as a reference for designing relevant, practical, and forward-looking digital transformation strategies. Such strategies are essential for building a superior, adaptive, and sustainable healthcare system capable of addressing evolving patient needs and emerging challenges in the healthcare sector.

This study aims to analyze the cash flow statement as an important tool in assessing the financial performance of PT Kimia Farma Tbk for the period 2022–2024. The cash flow statement, which consists of cash flows from operating, investing, and financing activities, provides an objective and comprehensive overview of the company's liquidity, solvency, and cash management efficiency. The analysis shows that during the study period, PT Kimia Farma Tbk experienced fluctuations in cash flow across these three activities. In 2022–2023, there was an increase in cash and cash equivalents, reflecting relatively good operational performance and efficient fund management. However, in 2023–2024, cash decreased again due to a combination of factors, including increased capital expenditures, payment of obligations, and decreased revenue from operating activities. These findings confirm that optimal cash management is key to maintaining smooth operations and supporting strategic decision-making. The cash flow statement is considered capable of providing more accurate information regarding actual financial performance than relying solely on the income statement. This is because net income does not always reflect the cash available to finance operational and investment activities. Thus, the cash flow statement can serve as a primary reference for management, investors, creditors, and other stakeholders in evaluating financial strength, detecting potential liquidity risks, and planning future financial strategies. This research is expected to contribute to the financial literature, particularly regarding the importance of cash flow statement analysis as a basis for evaluating company performance, while also providing input for similar companies to prioritize healthy and sustainable cash management.

This research is based on the importance of company value as an indicator of success, competitiveness, and future growth potential. Company value is measured using the Price to Book Value (PBV) ratio, which reflects the comparison between market value and book value of equity. The independent variables in this study include tax planning, capital structure, investment decisions, and profitability. Tax planning is measured by the Tax Retention Rate (TRR), capital structure is measured by the Debt to Equity Ratio (DER), investment decisions are measured by the Price Earning Ratio (PER), and profitability is measured by Return on Equity (ROE). This study aims to analyze the partial and simultaneous effects of these four variables on company value in the financial services sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research approach used is quantitative with multiple linear regression analysis methods. The study population consisted of 105 financial services companies listed on the IDX, and through purposive sampling techniques, 11 companies were obtained as samples. The data used are secondary data sourced from annual financial reports, and processed using SPSS software version 27. The results of the study indicate that partially, tax planning does not have a significant effect on firm value, which indicates that tax efficiency efforts are not always directly reflected in an increase in the company's market value. In contrast, capital structure, investment decisions, and profitability are proven to have a significant effect on firm value, which indicates that funding policies, investment strategies, and financial performance have an important role in increasing investor confidence. Simultaneously, the four independent variables have a significant effect on firm value. These findings contribute to the development of financial management theory, particularly in the context of the financial services sector in Indonesia, and offer practical implications for company management and investors in formulating optimal strategies to maximize firm value.