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This study investigates the impact of liquidity ratios, solvency ratios, and ESG scores on the operational performance of companies in ASEAN, and examines the moderating role of the CEO's education level. Data was collected from non-financial companies in ASEAN for the period 2018-2022 using the Refinitiv Eikon database and other public sources. A deductive to inductive approach and panel data regression analysis techniques were employed for data analysis. The findings reveal a significant positive effect of liquidity and ESG on operational performance, while solvency does not have a significant impact. Additionally, the study shows that the CEO's education level significantly moderates the relationship between Liqudity, Solvency, and ESG scores on operational performance. This research contributes to a better understanding of the factors influencing the operational performance of companies in ASEAN and its implications for decision-making and sustainable practices. It highlights the important role of the CEO's education level in this context and extends existing knowledge by broadening the scope of independent variables and confirming previous findings. [ABSTRACT FROM AUTHOR]

Statement of Financial Accounting Standards (PSAK) 73 regarding leases has been in effect since 2020 in Indonesia. The standard adopts International Financial Reporting Standards (IFRS) 16, which requires companies to record all lease transactions as finance leases. This study examines differences in capital structure and company profitability before and after implementing PSAK 73 in Indonesia. This study uses financial report data for retail and transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with a population of 160 observations. The secondary data is sourced from the Indonesia Stock Exchange website. Based on purposive sampling, the total number of observations that can be used in this study is 104 observations. Hypothesis testing was carried out using a paired sample t-test. This study found that in the first year after the implementation of PSAK 73, the capital structure from debt is higher than that from equity. This condition is different from the period before the implementation of PSAK 73. Then the level of profitability in the first year of implementation of PSAK 73 decreased compared to the period before the implementation of PSAK 73. This research recommends that the Financial Services Authority implement risk mitigation rules for companies registered on the IDX regarding the financial impact of Indonesia's new financial accounting standards.

The application of value co-creation and mastery of information technology is fundamental to creating employee performance which will ultimately influence the company's operational performance. From this phenomenon, the question that will be answered in this research is how value co-creation and mastery of information technology influence the operational performance of coffee shop company employees in Tasikmalaya with employee performance as a mediating variable. The purpose of this research is to determine and analyze the effect of implementing value co-creation on employee performance in coffeeshops, the use of information technology on employee performance in coffeeshops, value co-creation and the use of information technology on employee performance and employee performance mediates the influence of implementing value co-creation and the use of information technology on operational performance. The method used was a survey with a population of 322 which was processed using confirmatory factor analysis (CFA) with the AMOS 21 program. The research results showed that there was an influence between Value Co-Creation on Employee Performance, Information Technology on Employee Performance, Employee Performance on Operational Performance, Performance Employees mediate the relationship between Value Co-Creation and Operational Performance, and Employee Performance mediates the relationship between Information Technology and Operational Performance.

This research examines the impact of intellectual capital on operational performance through innovation capabilities in the defence industry in Indonesia, PT. Pindad (Persero). Network processes within the company are assessed by internal performance, which is described by the company's operational performance. 142 employees who work in the production function were sampled in this research using the probability-sampling method with a stratified random sampling type. SEM-PLS was used as a data analysis model. Human capital, structural capital and social capital are three components used in the research. This study provides empirical evidence that these three components influence operational performance. In addition, it is known that human capital, structural capital, and social capital affect innovation capability, and the company's operational performance is influenced by innovation capability. In an indirect relationship, the results interpret that the influence of human capital, structural capital and social capital on the company's operational performance can be through innovation capability. This research provides input to the defence industry to improve performance by increasing the intellectual capital owned by the company without ignoring the importance of innovation capability.

TQM is one of the essential factors in organizational activities. This research aims to determine how TQM elements and organizational culture can lead to operational performance in a mineral water manufacturer in Pasuruan, East Java, Indonesia. Aside from that, researchers also measure how TQM elements, organizational culture, and operational performance can affect corporate performance. The respondents are 50 people from staff, suppliers, and consumers of the manufacturer. The method used in this research is a quantitative method that uses path analysis. The results showed that there is a significant impact between soft TQM elements towards operational performance. The results also showed a significant effect between hard TQM elements, organizational culture, and operational performance towards corporate performance. This research differs from other studies because the model analysis correlates organizational culture with TQM elements in a mineral water company.

This study aims to prove the role of Total Quality Management (TQM) and organizational commitment in supporting the achievement of company operational performance. The population was all Convection SMEs in the city of Banda Aceh, consisted of 294 Convection SMEs. The sample was selected using a proportional sampling technique where sampling considers elements or categories in the study population. The sample taken was 15% of the population. One respondent represented one unit of SMEs, so the sample has amounted to 169 respondents. Data was collected using questionnaires. The model was analyzed with the Structural Equation Model Analysis. The result showed an influence between TQM on Organizational Commitment, TQM on Company Operational Performance, and Organizational Commitment on Company Operational Performance. This study also found that organizational commitment can act as a partial mediator to strengthen the effect of TQM on Company operational performance. The interesting issue in this study lies in the discussion of the organizational commitment to solving the inconsistency problems in the quality of convection production in SMEs. Furthermore, the other researchers can provide more concepts and variables to enrich this research model, like other mediators for TQM to achieve performance or even the commitment that can strengthen the TQM and performance. The model also can be a reference for practitioners to set their strategy in further, to go more productive.

The purpose of the research is to examine the effect of information technology integration on the operational performance of the of Kenya’s public health sector level five hospitals in Kenya. The study examined the moderating role of public procurement to the relationship between information technology integration and operational performance. To test the extent of information technology integration and relationship with the operational performance of level five hospitals in Kenya was empirically tested utilizing a causal, non-experimental, and cross-sectional research design. Regression analysis was carried out based on data from 164 respondents. In general, the study results support the idea that information technology integration has a significant effect on operational performance (β1=0.411, p

This study aims to investigate the relationship between information and communication technology (ICT), trust, and supply chain collaboration and their impact on companies' operational performance. Partial Least Square (PLS) was used to test the research models. A survey was conducted to collect data from screen-printing SME, which is one of the leading creative industries, in Yogyakarta. Questionnaires were directly distributed and collected from 48 SMEs. The results show that trust and ICT have a significant and direct effect on supply chain collaboration and operational performance. The indirect effect of ICT and trust on operational performance through supply chain collaboration also prove to be significant. The practical implication of this research is the importance of SMEs understanding of the strategic role of technology in sharing information, because with ICT, companies will be able to build more effective business communication. Besides, it is also important to understand the role of trust as a factor supporting the companies' commitment to building sustainable cooperation and achieving higher operational performance.

Terminal Jamrud is a busy terminal among three others terminals run by PT. Pelabuhan Indonesia III branch of Tanjung Perak that serving general goods cargoes and dry bulk both dosmetically and internationally. The source of the problem to increase terminal performance are capacity building, efficiency, productivity and environment. The objectives of this study were to identify the existing performance of loading and unloading of general cargo and to arrange strategies for the development of Terminal Jamrud at Tanjung Perak Port using SWOT analysis. Based on secondary data: 1) the best operational performance of service is the productivity of loading and unloading of general cargo, 2) the best performance is the approach time (AT), 3) the waiting time (TW) has not fulfilled the expected achievement as it is stil below the standard, 4) attributes of utility services, non-container terminal dock facilities, SOR and YOR still needs to be improved. The development strategies of Terminal Jamrud at kuadran I i.e grapid rowth strategy.

The system of improvement and quality management has a fairly rapid development to answer the needs of consumers in the future. TQM is a solution to improve quality in the SMEs food industry, which contributes greatly to the developing countries. The purpose of this paper is to explore the relationship between TQM elements consisting of “Soft” and “Hard” aspects, for operational performance and their impact on the performance of SME organizations. Empirical data was taken from 136 SMEs in food production in the East Java Region of the Republic of Indonesia. This study uses Confirmatory Factor Analysis to test construct reliability and validity, while the relationship between variables is examined through Partial Least Square. This research proves that improving operational performance is influenced by the element “Soft” and “Hard” TQM and organizational performance achievement is influenced by operational performance. The fact that this research is based on the quality perspective of SME owners of food production and is expected to have an impact on future research on operational management in SMEs. To achieve benefits and obtain sustainable competitive advantages for companies at the SME level, “Hard” TQM and “Soft” TQM are not enough, a quality-oriented organizational culture is needed to solve them.