Trilogi University

Perusahaan manufaktur dituntut untuk terus meningkatkan efisiensi produksi dan kualitas produk seiring dengan meningkatnya tekanan persaingan. Lean Manufacturing dan Kaizen merupakan pendekatan manajerial yang banyak diterapkan untuk mengurangi pemborosan dan mendorong perbaikan berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh Lean Manufacturing dan penerapan Kaizen terhadap efisiensi produksi dengan kualitas produk sebagai variabel mediasi pada perusahaan manufaktur di Tangerang. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner terstruktur yang disebarkan kepada karyawan pada beberapa perusahaan manufaktur. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Lean Manufacturing dan Kaizen berpengaruh positif dan signifikan terhadap efisiensi produksi dan kualitas produk. Selain itu, kualitas produk terbukti berpengaruh positif terhadap efisiensi produksi serta memediasi hubungan antara Lean Manufacturing dan Kaizen terhadap efisiensi produksi. Temuan ini mengindikasikan bahwa penerapan Lean Manufacturing dan Kaizen yang efektif mampu meningkatkan kinerja operasional perusahaan melalui peningkatan kualitas produk.

Zbornik Nova promišljanja o djetinjstvu II / Dijete i prostor nastavak je na već započetu priču o djetinjstvu sad iz praktične vizure promatranja djeteta i prostora iz stvarnog konteksta. Na samom početku zbornika nalaze se plenarna izlaganja renomiranih znanstvenika iz odabranog područja, i to Roberte Mineo, koja problematizira ulogu okoliša i prostora u Reggio Emilia pristupu s apekta grupnoanalitičke interpretacije, Irene Klasnić koja smješta dijete i prostor u okvire pedagoškog diskursa te na kraju Laszla Varge koji problematizira neuropedagogiju ranog djetinjstva kao otvoren prozor prema svijetu. Ostali radovi zastupljeni u zborniku kategorizirani su kao stručni te daju široku tematsku lepezu veze odgojno-obrazovnog prostora sa širom društvenom zajednicom, kroz stvaralački odgojno-obrazovni potencijal životnih prostora. Nadalje, radovi prostornost dovode u vezu i s glazbenim igrama djece predškolske dobi, Orffovim instrumentarijem kao poticajem i sredstvom djetetova glazbenog razvoja, s likovnim ostvarajima koji se povezuju sa stranim jezikom. Prostor se stavlja i u kontekst poticanja tjelesnog vježbanja u odgojno-obrazovnom procesu kao ključnog čimbenika cjelokupnog djetetova razvoja, te se također ističe važnost provođenja igre na otvorenome (mozaik-pristup), osobito u ovo digitalno doba. Stoga je svakako zanimljiv rad koji se bavi suvremenom problematikom tzv. sharentinga odnosno sve većega roditeljskog izlaganja vlastite djece medijskom prostoru. Dio radova tematizira povezanost fine motorike i razvoja govora u jasličkoj dobi te djetetov doživljaj odgojno-obrazovnog prostora. S obzirom na tematske okvire koji su obuhvaćeni, a dio su stvarnog prostora, odnosno struke, vjerujemo da će ovaj zbornik pomoći u radu prije svega odgojiteljima, studentima predškolskih studija, ostalim stručnjacima i svekolikoj javnosti.

In Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2019–2023 period, this study looks at the impact of Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR) on Return on Assets (ROA) using Non-Performing Financing (NPF) as a moderating variable. Secondary data from the five-year annual financial reports of ten banks was analyzed quantitatively. Both with and without NPF moderation, the data shows that PSR significantly improves ROA. Before and after being regulated by NPF, ZPR has no discernible effect on ROA. The impact of ZPR or PSR on ROA cannot be mitigated by NPF. There is no discernible impact of the control variable SIZE on ROA. These results highlight the necessity of optimizing zakat management to improve the financial performance of Islamic banks and the significance of closely monitoring profit-sharing-based financing to eliminate risks that might lower profitability.

This study examines the determinants of Gojek ride-hailing adoption in Indonesia by extending the Technology Acceptance Model. The model integrates perceived usefulness, perceived ease of use, trust, service quality, and gamification as antecedents of adoption in an emerging-market context. A cross-sectional survey of 100 active Gojek users was conducted using convenience sampling. Each construct was measured with four items on a five-point Likert scale. Partial Least Squares–SEM (SmartPLS 4) was used in this study. Perceived usefulness and gamification significantly and positively predict adoption, while perceived ease of use, service quality, and trust show no significant direct effects (p > 0.05). The model explains 64.9% of the variance in adoption (R² = 0.649) and demonstrates strong predictive relevance (Q² = 0.600). Findings underscore the primacy of utilitarian value and gamified design features in driving ride-hailing adoption

The community service activity with the theme of Training on the Use of Financial Technology for Economic Resilience in Karyamekar Village, Garut Regency aims to strengthen the Economic Resilience of MSMEs in Karyamekar Village, Garut, through Training on the Use of Financial Technology (FinTech). The main background is the low digital financial literacy of partners, which leads to manual cash flow management practices (cash-based) and high vulnerability to liquidity risks and informal loans. The implementation method uses a Participatory Approach and Technical Guidance (hands-on) for 25 MSMEs. The FinTech intervention focused on the QRIS application for e-payment transactions and simple e-bookkeeping software for financial recording. The evaluation results showed significant program effectiveness. There was an increase in digital financial literacy of 82.2% (the average score increased from 45 to 82), and the application adoption rate in operational simulations reached 80%. This FinTech adoption directly impacted operational efficiency improvements, reduced recapitulation time and increased cash flow transparency. The conclusions show that effective FinTech training is a realistic key to transforming the financial management of rural MSMEs, building a credible data footprint, and mitigating risks. A key recommendation is the need for support from the Garut Regional Government in providing stable digital infrastructure to ensure the program's sustainability.

In a market that is increasingly attentive to ethical and transparency issues, firms engaging in tax avoidance may face negative evaluations if they do not provide sufficient disclosure of information. Therefore, understanding the role of information asymmetry is crucial in explaining why the impact of tax avoidance on corporate value can vary under different conditions. This study aimed to examine the effect of tax avoidance on corporate value, with information asymmetry acting as a moderating variable. The population for this research included manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Purposive sampling was used to select the sample. The data for this study were secondary data sourced from www.idx.co.id and https://finance.yahoo.com. The results showed that tax avoidance did not significantly affect corporate value; however, information asymmetry moderated the relationship between tax avoidance and corporate value. In this context, tax avoidance represents important information for investors when evaluating companies with high levels of information asymmetry.

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan kompensasi terhadap kinerja Mediator Hubungan Industrial dengan kepuasan kerja sebagai variabel intervening. Penelitian dilakukan terhadap Mediator Hubungan Industrial di Pulau Jawa yang telah mengikuti pelatihan terbaru pada tahun 2024. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis Partial Least Square–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa beban kerja dan kompensasi berpengaruh signifikan terhadap kinerja mediator. Selain itu, beban kerja dan kompensasi juga berpengaruh signifikan terhadap kepuasan kerja. Kepuasan kerja terbukti berpengaruh signifikan terhadap kinerja mediator serta mampu memediasi pengaruh beban kerja dan kompensasi terhadap kinerja Mediator Hubungan Industrial. Penelitian ini menegaskan pentingnya pengelolaan beban kerja yang proporsional dan pemberian kompensasi yang adil guna meningkatkan kepuasan dan kinerja mediator secara optimal.

Indonesia’s strategy for attaining net-zero emissions by 2050 is contingent upon carbon capture and storage (CCS). The long-term CO₂ storage performance of Air Benakat formation in the South Sumatra Basin was assessed in this study, with a particular emphasis on the influence of reservoir heterogeneity. We compared the behavior of CO₂ (trapping mechanisms and migration) under homogeneous and heterogeneous conditions by utilizing reservoir modeling. Sequential Gaussian simulation (SGS) was implemented to represent spatial variability in porosity and permeability. Increased degrees of heterogeneity are quantified by Lorenz coefficients of permeability ( Lk ) of 0.0, 0.2, 0.4, and 0.6. The simulation results over a 1000-year period indicate that pressure accumulation during the 30-year injection phase is reduced, and pressure dissipation is enhanced post-injection as a consequence of increased heterogeneity. The distribution of permeability substantially impacts the trapping mechanisms for CO₂, including free-phase (supercritical), residual (trapped), and dissolved. Heterogeneous models exhibit greater long-term dissolution as a result of flow redistribution, whereas homogeneous models retain a larger amount of free-phase and trapped CO₂. Moreover, the consequences of heterogeneity are further illustrated by plume migration patterns. With the increase in Lk values, lateral migration becomes more asymmetric and fragmented, and the plume area expands by up to 23.4 % in comparison to the homogeneous case. Heterogeneity redirects CO₂ into additional strata without altering the maximal height, as evidenced by vertical plume analysis, with occupancy differences reaching up to 9.2 %. Overall, results highlight that ignoring heterogeneity leads to overestimations in CO₂ storage efficiency, particularly in trapped CO 2 capacity. • Permeability heterogeneity reduces CO₂ injection pressure by 3.7 %. • Heterogeneity enhances CO₂ dissolution trapping by 72 % over 1 000 years. • Plume footprint expands by 23.4 % under increased formation heterogeneity. • CO₂ migration extends into additional strata, altering plume occupancy.

This study aims to determine the effect of tax havens and exchange rates on corporate transfer pricing decisions, with company size and leverage as control variables. This study uses a binary logistic test. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research period was chosen to minimize bias in the results due to the effects of the COVID-19 pandemic. The study population was 192 companies, but only 84 met the research criteria. The results of this study indicate that the variable of tax haven utilization has no effect on transfer pricing, and the variable of exchange rates has no impact on transfer pricing.