Journal of Industrial Engineering & Management Research

CHANGES IN TAXATIONRULES AND ITS IMPACT ON CORPORATE FINANCIAL MANAGEMENT

Mega Arum — 2025-01-14

Changes in tax regulations are one of the significant external factors in the business environment that can influence a company's financial management. New tax rules often have broad implications for companies, both in terms of costs and financial strategy. These changes may involve adjustments to tax rates, changes in incentive policies, and updates to tax procedures and reporting. The impact on a company's financial management can vary, from changes in budget planning, cash management, to investment strategies. Companies need to make adjustments in their financial strategies to optimize tax obligations and take advantage of existing incentives. In addition, changes in tax regulations can also influence long-term strategic decisions, such as decisions to expand, restructure or diversify a business. This research aims to analyze the impact of changes in tax regulations on company financial management, with a focus on how companies respond to these changes and what strategies are implemented to minimize risks and maximize opportunities. This analysis uses a qualitative approach with case studies on several different companies, to provide a comprehensive picture of the practical implications of changes to tax regulations. It is hoped that the research results will provide insight for financial practitioners and policy makers in formulating effective strategies in dealing with changes in the tax environment

MSMES MARKETING STRATEGIES ON COMPETITIVE ADVANTAGE CASE STUDY OF MSMES IN SOUTH LABUHANBATU DISTRICT

Pristiyono — 2025-01-14

The problems of Micro, Small and Medium Enterprises after Covid-19 include increasing raw material prices, limited human resources, minimal capital, facilities and infrastructure and lack of access to product marketing. Of the many problems that attract the author in this article, access to marketing for Micro, Small and Medium Enterprises products needs more attention from business actors or academics. The purpose of this study was to determine the concept of marketing strategies for Micro, Small and Medium Enterprises in Labuhanbatu Selatan Regency and their impact on competitive advantage and purchasing decisions. The research is included in the quantitative descriptive research model and the author sets the sample to 100 respondents who are Micro, Small and Medium Enterprises that are scattered in South Labuhanbatu Regency. This research was conducted from September - December 2022. The sample withdrawal technique used a purposive sampling approach. All indicators in this study will be tested for validity and reliability. The data analysis technique uses the Structural Equation Modeling (SEM) tool from the IBM SPSS AMOS package in hypothesis testing. Based on the analysis and discussion and testing of the research hypothesis, it was found that 33 respondents had used digital marketing including through social media such as fb, ig, tiktok, wa and others. Based on the results of hypothesis testing, the marketing strategy variable has the most dominant direct impact on competitive advantage and the competitive advantage variable hypothesis test has a direct impact on purchasing decisions. Meanwhile, the marketing strategy variable has no direct impact on purchasing decisions.

DESIGN AND ANALYSIS OF A STATE OF CHARGE MONITORING SYSTEM FOR A SOLAR-WIND HYBRID SYSTEM USING THE COULOMB METHOD

Robby Mafirli — 2025-01-14

This paper presents an analysis of the design and implementation of a state of charge (SOC) monitoring system for solar-wind hybrid systems using the Coulomb Count method. The purpose is to obtain real time measurements of voltage, current, temperature and SOC according to the battery management system. It is observed that when the 4.2 Ah battery is discharged, there is a significant drop in voltage and SOC, which is at a value of 45% to 40%, so that the cut-off voltage, namely the voltage required to avoid overcharging, is chosen at to avoid overcharging. It is chosen at 50% SOC and the voltage of 12 volts. When charging the 4.2 Ah battery, the voltage reached 16 volts at 75% SOC, with the battery temperature rising above 40°C, this value shows the importance of the cut-off voltage limit to avoid overcharging. Charging a 110 Ah battery with a solar/wind hybrid system using a PWM charger controller through the bulk, absorption and float phases shows that the bulk phase lasts about 18 minutes with an initial SOC of 47% and the absorption phase lasts 21 minutes and the last is the float phase where constant voltage and current occur for only 5 minutes. It is also found that the system can effectively follow the battery charge curve, preventing damage and ensuring the optimal condition of the charge controller.

ANALYSIS OF THE INFLUENCE OF THE IMPLEMENTATION OF QUALITY CONTROL CIRCLE (QCC) AND THE IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT (TQM) ON LABOR PRODUCTIVITY

Mursalin — 2025-01-20

Product quality is one issue in business survival. One of quality strategies using group oriented is known as Quality Control Circle (QCC). The strategy of integrated quality management or Total Quality Management (TQM) can be an option to maintain and improve the quality of the products of a company's business performance. The aim of this research is to analyze the effect of the implementation of QCC and TQM to the labor productivity at PT IRC Inoac Indonesia. The objects observed in this research were employees of PT IRC Inoac Indonesia. The samples studied were 200 employees who have been involved in QCC activities in the 2019 period. The method used for data collection in this study is simple random sampling. The collected data is then further analyzed using Statistical Product and Service Solutions (SPSS) version 24 for windows. This research showes that QCC and TQM has direct effect on the labor productivity. It is known from the coefficient of determination or R2. The amount of R based on the analysis is 0.559. It can be interpreted that the application of QCC and TQM affects labor productivity by 55.9%.