Case Study Of Company Research Articles

Liquidity, Solvency, and Profitability Ratio Analysis as a Financial Performance Measurement Tool at PT Telkom Indonesia (Persero) Tbk for the Period 2020-2022 (Case Study of Companies Listed on the Indonesia Stock Exchange)

This study aims to assess the financial performance of the company using liquidity ratios, solvency ratios, and profitability ratios at PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The type of research used in this study is descriptive quantitative research by analyzing the financial statements of PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The data source used is secondary data, which includes annual financial statements such as income statements and balance sheets. The results of the study show that the financial performance of PT. Telkom Indonesia is as follows: (1) The calculation using the liquidity ratio with the Current Ratio formula for the last three years indicates that the company is in good con- dition, (2) The solvency ratio calculations for the last three years indicate that the company is in good condition, (3) The profitability ratio (Return on Equity) calcu- lations show that the company’s financial performance has been in poor condition over the last three years.

Heavy Equipment Workforce Planning: An Analytic Hierarchy Process Approach for Local Worker Composition Regulation Compliance – A Coal Company Case Study

The Newcastle Coal Price surge, currently at $457.80 in September 2022, drives coal companies, like one in East Kutai, to ramp up production by acquiring equipment and operators. However, compliance with Kutai East Region Regulation No 1 of 2022, requiring an 80% local workforce, complicates operator recruitment. This study aids management in selecting operator compositions in line with stakeholder expectations and regulations. Employing Problem Tree Analysis, Value-Focused Thinking, and Stakeholder Analysis, key challenges and alternative strategies were identified. Analyzing five options via the Analytic Hierarchy Process, the optimal choice, 100% skilled non-local operators, conflicts with regulation, necessitating negotiation for a suitable compromise. The fourth option, with adjusted operator compositions over time, emerges as the most viable solution. Implementation planning, utilizing the 5W+1H method, is crucial for addressing stakeholder concerns, ensuring compliance, reducing unemployment, and enhancing welfare. This research offers a framework for fulfilling operator qualifications while meeting stakeholder interests through strategic planning and negotiation.

The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022

The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022

NAVIGATING THE FUTURE: INTEGRATING AI AND MACHINE LEARNING IN HR PRACTICES FOR A DIGITAL WORKFORCE

As organizations navigate the complexities of the digital age, the role of Human Resources (HR) is evolving to meet the demands of a digital workforce. This review explores the integration of Artificial Intelligence (AI) and Machine Learning (ML) in HR practices to enhance efficiency, effectiveness, and employee satisfaction in the digital era. AI and ML technologies offer HR departments the opportunity to streamline operations, improve decision-making processes, and enhance employee experiences. By leveraging AI and ML, HR professionals can automate routine tasks such as recruitment, onboarding, training, and performance evaluation, allowing them to focus on more strategic initiatives that drive organizational success. One of the key advantages of integrating AI and ML in HR practices is the ability to personalize employee experiences. These technologies can analyze large volumes of data to identify patterns and trends, enabling HR professionals to tailor programs and policies to meet the unique needs of individual employees. This personalization can lead to higher levels of employee engagement, satisfaction, and retention. Furthermore, AI and ML can help HR departments make more informed decisions by providing data-driven insights. These technologies can analyze employee data to identify areas for improvement, predict future trends, and develop strategies to address challenges proactively. By leveraging these insights, HR professionals can make strategic decisions that align with the organization's goals and objectives. However, integrating AI and ML in HR practices also presents challenges, such as data privacy concerns, ethical considerations, and the need for upskilling HR professionals to use these technologies effectively. Organizations must address these challenges to realize the full potential of AI and ML in HR practices. In conclusion, integrating AI and ML in HR practices offers organizations the opportunity to enhance efficiency, effectiveness, and employee satisfaction in the digital age. By leveraging these technologies, HR departments can streamline operations, personalize employee experiences, and make more informed decisions that drive organizational success. As organizations increasingly turn to digital solutions, the role of artificial intelligence (AI) and machine learning (ML) in Human Resources becomes pivotal. This paper will focus on how AI and ML are being integrated into HR functions such as recruitment, onboarding, and employee engagement. It will also discuss the ethical implications and the challenges of maintaining human touch in an increasingly automated workplace. Case studies of companies leading in digital HR practices will be highlighted to provide real-world insights. Keywords: Digital Force, HR Practices, AI, Machine Learning, Future.

Local value creation for developing business relationships: An SME case study in the pasta industry

Drawing on the market-as-network approach from the Industrial Marketing and Purchasing (IMP) Group, this paper explores how small and medium-sized companies can leverage their network to become network orchestrators, co-creating value locally and developing business relationships. Specifically, the paper addresses the following research questions: RQ1) How can SMEs act as network orchestrators for local value co-creation? RQ2) How can SMEs leverage local value to develop business relationships? Methodologically, the industrial network theory is applied to an exploratory and single case study of an Italian food company in the pasta sector, Fabianelli. This enterprise boasts a historical tradition firmly linked to its origins and a solid attachment to the Tuscany region where it is located. The paper identifies specific actors, resources, and activities defining a company’s network orchestrator role. Further, it analyzes the value co-created locally to discuss four strategies used by Fabianelli to develop relationships with national and international actors.

A dynamic view of strategic innovation for sustainability: A longitudinal case study of a luxury fashion engineering company

In this article, we study how a luxury fashion engineering company strategically introduced sustainability‐oriented innovations (SOIs) over time through an in‐depth longitudinal analysis of a leading Italian business‐to‐business (B2B) firm. We apply a strategic management perspective to this first‐tier engineering manufacturer to bring new insights into how upstream firms deploy SOIs and to what effect, thus determining long‐term technological choices in the industry. We observe that such innovations evolved dynamically from the process dimension to the supply chain and, lastly, to the product dimension, thereby spanning explorational, procedural and communicational practices. We find that the company sustained significant growth over a decade while implementing its sustainability transition, thanks to three elements: a broad and wide‐ranging experimentation in all areas of the company, a continuous dynamic process of learning‐by‐doing and a commitment of the top management to prioritize new sustainable practices. The propositions developed from this case study can inform future strategic analysis and management of SOIs in other firms/industrial sectors.

Robust Control Chart Application in Semiconductor Manufacturing Process

Statistical Process Control (SPC) charts are frequently used in the semiconductor manufacturing environment to monitor process quality and detect special-cause variations, hence, to take corrective actions when necessary. The important aspects of control charts to consider on production floors are identifying the primary objective of implementing control charts, the type of data to monitor and the most appropriate control limits to establish. When the quality data is a type of attribute data like the proportion of defectives from a production lot, a p-chart approach is most suitable. In p-chart applications, although the assumption of normally distributed process data is not mandatory, the widespread practice is to assume the normal distribution of process data when establishing the control limits. Yet again, the reality of industrial settings is that process data are most likely influenced by outliers, resulting in highly skewed distributions. This paper addresses these issues by proposing robust SPC charting techniques to detect special-cause variations in the semiconductor manufacturing processes. Here, we present a case study of a semiconductor company in Malaysia, Dominant Opto Technologies Sdn. Bhd. to propose three robust statistical approaches for monitoring the proportion of defectives in production lots. We apply M-estimates, median, and interquartile range to calculate the upper control limits (UCL) and found that robust estimators are more effective in detecting early process deterioration and capturing the out-of-control (OOC) conditions better than traditional control charts. By proposing robust methods, this study enlightens the practical aspects of process quality improvement for real-life manufacturing setups. Because a high OOC rate may impact manufacturing productivity, we recommend the decision-makers choose the types of control charts based on the implications of each robust approach toward quality and productivity. The significance of this study includes providing insights into setting up the appropriate attribute control charts for detecting defective proportions for professionals and SPC researchers working in these areas.

Comprehensive identification and risk assessment of regulated and emerging mycotoxins in infant foods and related raw materials and risk management advice: A case study of an infant food company in China

This study evaluated muti-mycotoxins in 199 samples including processed infant foods and raw materials collected randomly from an infant food company and assessed their role in dietary exposure in infants and young children via probabilistic risk assessment. Approximately 79.6 % (74/93) of the processed infant foods and 65.1 % (69/106) of the raw materials were contaminated by mycotoxins, with a mean occurrence level of 3.66–321.8 µg/kg. Deoxynivalenol (DON) and tenuazonic acid (TeA) were the more prevalent mycotoxins detected, based on their higher frequencies and levels across samples. Co-occurrence of more than two mycotoxins was detected in 61.3 % (57/93) of the processed infant foods and 53.8 % (57/106) of the raw materials. Wheat flour and derived products (e.g., infant noodles and infant biscuits) were contaminated with higher contamination levels and a greater variety of mycotoxins than other samples (e.g., infant cereal and rice grains). The estimated daily exposure to OTA, DON, ZEN, and TEN was lower than the corresponding reference health-based guidance values, indicating acceptable health risks. However, the estimated dietary exposure to alternariol monomethyl ether (AME), alternariol (AOH), and tenuazonic acid (TeA) exceeded the corresponding thresholds of toxicological concern values, indicating potential dietary intake risks. Among the various samples, cereals and cereal-based infant foods emerged as the primary contributors to mycotoxin exposure. Further research is advised to address the uncertainties surrounding the toxicity associated with emerging Alternaria mycotoxins and to conduct cumulative risk assessments concerning multiple mycotoxin exposure in infants and young children.

Leasing in tourism as an innovative approach to business development

The article explores the role and significance of leasing in the tourism sector, presenting various aspects of the use of leasing schemes in the tourism business. Through case studies of companies from various segments of the tourism industry, the authors demonstrate how leasing of equipment, vehicles, real estate, and technology contributes to increasing the efficiency, flexibility, and competitiveness of tourism enterprises. In addition, the article examines the potential of leasing for the development of tourism infrastructure and attracting investment in the industry.

The Determinants of Sustainable Innovation Expansion Strategy: the Case Study of Companies from a Declining Industry

Stimulation and improvement of innovative development is an extremely important component of economic growth in an economy, along with the companies’ competitiveness in stagnating industries, which is especially relevant for companies at the maturity stage of the life cycle, where the risk of transition to the decline stage is highest. Without new developments and a sustainable innovation strategy, a company loses its leading position in the industry and misses new opportunities, leading it to the stage of stability and decline. Thus, it is important to study the factors that contribute to R&D intensity and encourage innovations in detail. This study investigates the impact of high level and quality of companies’ patent activityon their financial potential in order to maintain stable innovation performance in the medium term. The sample comprises companies from the printer and camera sector between 2007 and 2020. The determinants of innovation expansion that characterize the technological readiness and market potential of firms to maintain their leading position in a highly competitive market are identified, using a case study method using the example of Canon and its competitor Xerox. The data are collected from Bloomberg and Orbis Patent Database. The results show that while high innovation activity is an important driver of growth, it does not always lead to better financial performance in the earlier stages of the life cycle. The study contributes to the literature by examining different characteristics of innovation activity and life cycle stages through the lens of external economic changes, which brings transparency and clarity in understanding the possible problems that may result from using already disclosed innovations of competitors as well as disclosing one’s own intellectual property rights. The study proves that the greatest effect of innovation activity is observed in companies whose R&D expenditures are close to the industry average values along with diversification of revenue. The results of the study can help policy makers, managers and shareholders to build effective corporate governance to achieve strategic goals and minimize the risks of making wrong management decisions in R&D investments.

Recovery Animals in Toxicology Studies: An Innovation and Quality Consortium Perspective on Best Practices With Case Study Examples.

The inclusion of recovery animals in nonclinical safety studies that support clinical trials is undertaken with a wide diversity of approaches even while operating under harmonized regulatory guidance. While empirical evaluation of reversibility may enhance the overall nonclinical risk assessment, there are often overlooked opportunities to reduce recovery animal use by leveraging robust scientific and regulatory information. In the past, there were several attempts to benchmark recovery practices; however, recommendations have not been consistently applied across the pharmaceutical industry. A working group (WG) sponsored by the 3Rs Translational and Predictive Sciences Leadership Group of the IQ Consortium conducted a survey of current industry practice related to the evaluation of reversibility/recovery in repeat dose toxicity studies. Discussion among the WG representatives included member company strategies and case studies that highlight challenges and opportunities for continuous refinements in the use of recovery animals. The case studies presented in this paper demonstrate increasing alignment with the Society of Toxicologic Pathology recommendations (2013) towards (1) excluding recovery phase cohorts by default (include only when scientifically justified), (2) minimizing the number of recovery groups (e.g., control and one dose level), and (3) excluding controls in the recovery cohort by leveraging external and/or dosing phase data. Recovery group exclusion and decisions regarding the timing of reversibility evaluation may be driven by indication, modality, and/or other scientific or strategic factors using a weight of evidence approach. The results and recommendations discussed present opportunities to further decrease animal use without impacting the quality of human risk assessment.

Analysis Of Return On Assets And Dividend Payout Ratio On Stock Performance

This study aims to determine the Analysis of Return on Assets and Dividend Payout Ratio on Stock Performance (Case Study of Pharmaceutical Companies Registered on the Indonesia Stock Exchange for the 2017-2022 period). The population in this study were 12 pharmaceutical companies listed on the IDX and 6 samples. Companies with 6 years of data. The sampling method used is the non-random sampling method. The data analysis method used is multiple linear regression analysis to determine the effect of profitability, market ratios and interest rates on stock prices. Testing data was carried out using IBM SPSS Statistics 25 Software. From the results of the regression analysis test, it is obtained that the t value is - 2.049 with a significance level of 0.048 (0.048 <0.05) so that the variable Return on Assets (X1) has a significant effect on stock prices, which means H1 is acceptedFrom the results of the regression analysis test, it was obtained that the t value was 1.478 with a significance level of 0.149 (0.149 > 0.05), so the dividend payout ratio (X2) variable did not significantly affect stock prices, which means H2 was rejected. From the results of the regression analysis test, the calculated f value was obtained. of 3.631 with a significance level of 0.038 (0.038 <0.05) then the variables Return on Assets and Dividend Payout Ratio have a simultaneous and significant effect on stock prices, which means H3 is accepted. Keywords : Profitability, Market Ratio, Stock Prices

Assessing Psychosocial Factors on Maintenance Employees with Safety Perspective: A Case Study of an Electrical Service Company

The increasing number of employees continuously exposed to psychosocial hazards can result in high absenteeism, employee turnover, low productivity, and increased work accidents. Efforts to improve occupational safety have typically focused on developing policies, equipment, and training to minimize physical risks; however, in recent years, attention has also shifted to psychosocial factors. This research was conducted to comprehensively analyze the psychosocial conditions of maintenance workers from electrical service companies in Indonesia. An online survey with 93 questions from COPSOQ III was conducted on 314 respondents who had worked for at least one year and were permanent employees at company X. The collected data will be tested for validity and reliability before being analyzed using descriptive statistics with the help of SPSS V25 software. It will then be classified by level using the gap analysis method. It was found that there were six psychosocial factors included in the mid-gap category, namely Cognitive Demands (X9), Work Pace (X12), Illegimate Task (X25), Role Conflict (X26), Work-Life Conflict (X31), and Insecurity over Working Condition (X32). Meanwhile, two psychosocial factors fall into the high-gap category, namely Control over Working Time (X17) and Job Insecurity (X33). Psychosocial factors in the high-gap category need to be a priority for improvement or intervention, considering that these factors can have a negative impact on work safety behavior, which can increase the number of work accidents.

Supporting tactical harvest planning decisions of major fruits through a multi-objective modeling approach by using exact methods

An important stage of the agri-food supply chain is production (agricultural practices and harvesting), where relevant decisions are made in a short period of intensive activity. Regarding the major fruit supply chain, the complexity of these decisions increases because most fruit export companies manage several orchards with different fruit species and varieties. Moreover, the amount of labor and resources must be estimated at least two months in advance of the harvest so that they can be relied upon during the harvest season. In this study, a multi-objective modeling approach for supporting tactical harvest planning decisions of major fruits is developed, aiming to evidence its adequacy and to identify different harvest plans according to the prioritized objectives. Therefore, a multi-objective linear programming (MOLP) model, which considers three conflicting objectives, is proposed. The three objectives correspond to minimizing harvest costs, fruit loss and harvest days. For solving the MOLP model, five a posteriori multi-objective exact methods are compared using a synthetic instance based on a real case. The Pareto frontiers obtained by these methods are analyzed using three metrics related to accuracy, cardinality, and diversity criteria, so that the most suitable method can be selected. Thus, the selected method is applied to an actual case study of a Chilean fruit export company. In addition, the ε-constraint method is used in this case study to compare the obtention of non-dominated solutions in the convex and non-convex regions of the Pareto frontier. The results show that harvest plans vary significantly according to the prioritization of the objective functions. Thus, the percentage difference between each objective function’s worst and best values is around 497% when the harvest costs are minimized, around 1,448% when the fruit loss is minimized, and around 18% when the number of harvest days is minimized. In addition, the adequacy of the multi-objective approach rather than the mono-objective approach to support tactical harvest planning decisions is demonstrated. Furthermore, a scenario analysis for considering changes in the harvest periods is carried out by considering three possible scenarios. This analysis is required because these periods can change every year due to different factors, such as weather conditions and agricultural practices, among others. The results show that the harvest costs and fruit loss increase, on average, 87% and 100%, respectively, when the harvest period is short, that is, one day. Finally, managerial insights about the information obtained by the MOLP model are discussed.

Developing a Sales Dashboard with Power BI – A Case Study in a Pharmaceutical Company

A dashboard is a steering tool for data-driven decision-making and a lever for innovation in the pharmaceutical industry. It makes it possible to integrate relevant performance measurement indicators, chosen according to the objectives to be achieved and according to specific criteria. In this context, our work is inscribed, which aims to develop a dashboard for the sales department of a pharmaceutical company. The choice of this tool is motivated by its importance and the strategic challenge it presents for companies today. The implementation of this dashboard will be broken down into four phases. First, we collect sales department sales and develop the data marts. Then, to generate the data model, we have to import the database into Power BI (Microsoft Power Business Intelligent). We select the adequate KPIs (Key Performance Indicators) to create the interactive sales dashboard. This dashboard allows the decision makers to analyze and visualize data, moving from traditional sales data storage to big data analytics. Based on this visualization tool, the sales manager can propose potential improvements and essential investments and develop the management review to be presented as an annual report. This report is important for managing and monitoring pharmaceutical activities. Existing data are used and visualized to target the goals of decision-makers.

Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

Purpose This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory. Findings The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

The Influence of the Rupiah Exchange Rate, Interest Rates and Inflation on Stock Prices (Case Study of the Indonesian Manufacturing Company Listed on the IDX)

This research aims to find out whether the Rupiah Exchange Rate, Interest Rates and Inflation have an influence on stock prices using a case study of a manufacturing company listed on the IDX. In this research, the method used is a quantitative method and the analysis in this research is Multiple Linear Regression using the selected model, namely the Random Effect Model. Data collection in the research used documentation studies using secondary data obtained from company annual reports on the IDX. The sample in this research was 20 samples taken using purposive sampling technique. then analyzed using Eviews 12 software. This research uses independent variables, namely the Rupiah Exchange Rate, Interest Rates and Inflation, then the dependent variable is Stock Prices. The results of this research show that share prices are significantly influenced by interest rates. While the Rupiah exchange rate and inflation do not affect stock prices, the aim of this research is to find out how far the rupiah exchange rate, interest rates and inflation affect stock prices. The results of this research show that the interest rate variable shows a positive and significant relationship to stock prices.

A Mixed-integer Linear Programming Model for Solving Multi-item Uncapacitated Lot-sizing Problems with Storage Capacities Limitations: A Case Study of an Apparel Manufacturing Company

This study aimed to use a mixed-integer linear programming model to solve the multi-item uncapacitated lot size problem with storage capacity limitations for apparel manufacturing. In real-world operations, sometimes the storage capacity of cloth rolls can be insufficient at any given time. This would be because the sum of the remaining cloth rolls from the previous period and the receiving cloth rolls from the existing period would be a vast number. Furthermore, the extra cloth on the rolls would have to be carried and kept in the production line. Consequently, this caused the late issue of the distribution of the material, the loss of the cloth rolls, and the failure to count the cloth rolls. As a result, we conducted a multi-item cloth roll replenishment plan to meet the production line's demand and keep all the inventory and receiving cloth rolls. Using mixed-integer linear programming, the multi-item lot size of each period and the sum of the cloth, ordering, and holding costs was calculated, including the number of occupied cloth racks that did not exceed the number of available cloth racks in the cloth storage. Then, this result was compared with the calculation of a mixed-integer linear programming model based on the procurement policies of a case study company. This study used OpenSolver and GAMS/CPLEX software to calculate the solutions. The results found that in using the procurement policy, we could provide the maximum number of occupied cloth racks, about 368 racks, or 2.78 times the racks on the available shelves of the cloth storage. The result of the proposed model indicated that the number of occupied cloth racks to be installed did not exceed the number of available racks on the shelves. The total cost of the model of the procurement policy was less than the proposed model by about 0.26 percent because ordering occurred only about 25 times.

The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022

The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022

Barriers to Knowledge Sharing: A Case Study of Construction Companies in Surabaya

Knowledge-sharing (KS) barriers prevent organizations from capitalizing on their skills and knowledge assets. This research aimed to investigate the main barriers to knowledge-sharing and identify the commonly used practice of the knowledgesharing process in the construction company in Surabaya. Data was collected by sending questionnaires to the top management of large contractors (Qualification B) in Surabaya. Fifty-four questionnaires were collected and considered eligible for analysis. The Relative Importance Index (RII) method was used in this research. The results showed that internet/social media, e-mail, and face-to-face interaction are commonly used for knowledge-sharing. The results also showed that the top barrier to knowledge sharing was the lack of top management support and participation. Meanwhile, the top personal barrier was difficulties in generalizing knowledge from one project to another project. This study helped to understand the main barriers to the knowledge-sharing process in construction companies and provided some practical guidance for companies to deal with these barriers. Moreover, this study helped top management to provide strategies to alleviate the barriers to knowledgesharing within their organization in order to achieve the success of construction projects.
 Keywords: knowledge-sharing barriers, construction industry, knowledge-sharing practices