QUALITY CONTROL IN IMPROVING PRODUCT QUALITY IN THE FINISHED GOODS WAREHOUSE OF PT. INDOFOOD NOODLE DIVISION SEMARANG USES THE PDCA (PLAN-DO-CHECK-ACTION) METHOD

With the progress of modern times, the competition between companies is becoming more and more stringent, one of which is seen from the quality of the goods produced, to produce goods of quality then the control of the products produced is carried out. This research was carried out at Indofood CBP Successful Wealth Noodle Division Semarang where many defective items were still found in the warehouse so that control and repair processes on defective products and goods were still needed. The purpose of this research is to know the quality control (Quality Control) in improving the quality in the finished goods warehouse as well as to know obstacles in enhancing the quality of the products produced, where the company needs to carry out the control of the product quality because there are still many defects in the warehouse of finished products. This research uses qualitative research methods with a descriptive approach. Research data sources use primary and secondary data sources used as information sources. In data collection by conducting field observations, interviews and documentation. The results of this study show that quality controls on products have been carried out from raw materials to the delivery of products to consumers, but can not be said well because there are still found defects on the products produced, caused by humans, machines, and methods, so there is still need to improve on controls, methods and machine

THE EFFECT OF TAX PLANNING, INTELLECTUAL CAPITAL, AND ACCOUNTING CONSERVATIONS ON EARNINGS MANAGEMENT (STUDY OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2019- 2022)

This study aims to determine the effect of tax planning, intellectual capital, and accounting conservatism on earnings management of consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method uses multiple linear regression analysis with a quantitative approach. This study used a sample of 104 data with sampling using the purposive sampling technique. The measuring instrument used is Statistical Package for the Social Sciences (SPSS) version 25. The results showed that simultaneously tax planning, intellectual capital, and accounting conservatism had no effect on earnings management with a significance value of 0.460. The partial test results show that tax planning has a significant positive effect on earnings management with a significance value of 0.028 based on agency theory, where companies try to pay the minimum possible tax to the government so as not to reduce the profit earned in the current year. Intellectual capital has no effect on earnings management with a significance value of 0.730. This is because in the Value Added Intellectual Coefficient (VAIC), employee expenses are not counted as costs. Accounting conservatism has no effect on earnings management with a significance value of 0.704; this is due to the implementation of the International Financial Reporting Standards (IFRS) guidelines in Indonesia. The coefficient of determination shows a value of 0.024, indicating that the variables included in the model are able to influence earnings management by 2.4%

IMPROVEMENTS IN EFFICIENCY ARE BASED ON THE HIGH QUALITY OF LIVESTOCK PRODUCTION

The production process of livestock products consists of clear, significantly different, and therefore strongly interrelated stages, which requires the creation and coordination of a comprehensive system of factors for the effective development of this industry. This field is interrelated, which embodies the technical, technological, biological, organizational, economic, social, political and legal directions of scientific and technical development, serves to increase the efficiency and quality of production of livestock products at various stages of the production process. And will have a tendency to develop as a result of the influence of important factors and their rational use.

CHARACTERISTICS OF INDICATORS IN PRIVATE CAPITAL VALUATION OF JOINT STOCK COMPANIES IN UZBEKISTAN

in the article, the indicators that affect the assessment of the capital value of the joint-stock company are analyzed based on the value of the calculated assets, private capital values from 2015 to 2019. In particular, the main attention is paid to the factors affecting the capital value of joint-stock companies in our country "Kizilkumtsement", "Uzmetkombinat", "Kokon Mechanical Plant" and "Kvarts". Also, the analysis of operating profit after tax NOPLAT and margin NOPLAT indicators of these joint stock companies and return on invested capital (ROIC) coefficients is presented. In turn, existing problems in the evaluation of the capital value of the joint-stock company were identified and scientific proposals and practical recommendations aimed at their elimination were develope

Effect of Compensation, Spirit at work and Communication On Employee Performance

This research aims to determine the effect of compensation, work morale, communication on employee performance at REM.Company with a quantitative research method using SPSS statistical data, data was taken based on a questionnaire with likert scale calculations given to 48 REM Company employees and the research results can be processed to show that the Compensation variable has a significant effect on Employee Performance. Spirit at Work has a significant effect on Employee Performance. Communication has a significant effect on employee performance. Communication has a significant effect on employee performance

RESEARCH TRENDS IN INTELLECTUAL CAPITAL AND UNIVERSITY PERFORMANCE A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE

General Background: Intellectual capital plays a pivotal role in enhancing the performance and competitiveness of universities, influencing their reputation and success. Specific Background: While much research has been conducted on intellectual capital, its relationship with university performance remains a topic of ongoing inquiry, requiring comprehensive bibliometric analysis to identify trends and knowledge gaps. Knowledge Gap: Previous studies have often focused narrowly on intellectual capital without a holistic consideration of university performance metrics, leaving room for further exploration. Aims: This study aims to evaluate the relationship between intellectual capital and university performance by analyzing publications indexed in Scopus from 2014 to 2023, using bibliometric analysis to uncover trends, authorship patterns, country contributions, and keyword usage. Results: The analysis of 211 publications revealed that Italy and Indonesia are the leading countries in this field, with "Secundo-Giustina" being the most prolific author and "Dumay J." receiving the most citations. "Journal of Intellectual Capital" is the most frequent source of publication, and the most cited institution is Universita degli Studi di Salerno. The most prevalent keywords are "intellectual capital," "human capital," and "higher education." Novelty: This study is one of the few to provide a comprehensive bibliometric analysis of intellectual capital in relation to university performance, offering a detailed overview of existing research trends and contributions. Implications: The findings suggest the need for future research to broaden the scope beyond intellectual capital, incorporating more comprehensive university performance indicators. This study offers valuable insights for scholars and policymakers to better understand the role of intellectual capital in higher education and to identify emerging research opportunitie

BALANCING NATIONAL SECURITY AND MIGRANT RIGHTS IN INTERNATIONAL LAW

This article examines the complex intersection between national security and migrant rights within the framework of international law. With an increasing focus on security, many states have adopted policies that restrict migration, often infringing on human rights, particularly the rights of asylum seekers and refugees. Using data from various regions, including the United States, Europe, and Australia, the article analyzes the impact of securitization on migration policies, such as reduced asylum approval rates, the rise in migrant detentions, and violations of the non-refoulement principle. The research highlights the challenges in balancing state security with the protection of migrants, emphasizing the role of international organizations and legal frameworks in addressing these issues. The article concludes that while national security concerns are valid, states must uphold their international obligations to protect migrant rights

GLOBAL CLIMATE CHANGE AND ITS EFFECTS ON LIVING ORGANISMS

Global climate change, driven primarily by anthropogenic greenhouse gas emissions, represents a critical challenge with extensive implications for ecosystems and biodiversity. Rising global temperatures, altered precipitation patterns, and increased frequency of extreme weather events are influencing the habitat, distribution, and physiological processes of various organisms. Despite considerable research, there remains a limited understanding of how these climatic changes interact with other environmental stressors to affect different taxa and ecosystems. This study aims to elucidate the multifaceted impacts of climate change on living organisms by integrating data on physiological responses, species distributions, and ecological interactions. Our findings reveal that climate-induced shifts in temperature and precipitation significantly alter species distributions and community dynamics. Specifically, we observe accelerated phenological changes in some species, disrupted trophic interactions, and increased vulnerability of certain taxa to new stressors. This research advances the field by employing a multi-dimensional approach that combines ecological modeling with empirical data across various biomes, offering new insights into the interactive effects of climate variables on biological systems. The results underscore the urgency of incorporating climate change considerations into conservation strategies and policy-making to mitigate adverse impacts on biodiversity and ecosystem services. This study provides a critical foundation for developing adaptive management practices to enhance resilience in the face of ongoing climate shifts

DIGITALIZATION ENTREPRENEURSHIP AND SMALL BUSINESS ASSESSMENT OF THE IMPACT ON DEVELOPMENT

this article analyzes the state of development of small business and private entrepreneurship, its share in macroeconomic indicators such as GDP, exports and industry. Also, proposals for the main ways of developing small business and private entrepreneurship were previously asked.The impact of digitalization, measured by the share of Internet users, on the share of entrepreneurship and small businesses, was analyzed using the smallest squares usluli in the AOS of data from the World Bank and the statistical agency under the president of the Republic of Uzbekistan. From the results of the Model, it can be seen that there is a correct correlation between the increase in the share of internet users and the share of small business and private entrepreneurshi

THE IMPACT OF TEMPERATURE ON OPERATOR FATIGUE IN THE DYEING MILLS OF XYZ COMPANY IN BANDUNG

This study aims to investigate the impact of temperature on the fatigue level of operators in Dyeing Mills within the XYZ company environment in Bandung. The research method used is quantitative, employing a simple linear regression approach. The research sample consists of permanent employees in the production department, selected by purposive sampling. Data is collected by the measurement of ambient temperature at the workplace and the completion of the IFRC Japan questionnaire that measures the level of work fatigue. Data analysis indicates a significant correlation between ambient temperature and operator fatigue levels. The results indicate that employees working in higher temperature conditions tend to experience higher levels of fatigue. The implication of this research is the importance for companies to pay attention to the working environment conditions, particularly ambient temperature, as a factor that might affect the well-being and productivity of employees. This finding contributes to the understanding of the influence of the work environment on employee well-being, and provides a basis for companies to take necessary steps to reduce work fatigue and enhance productivity