Leveraging Z-Score and Financial Ratio as Early Warning System to Mitigate Supply Chain Disruption at PT Gunung Raja Paksi TBK

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PT Gunung Raja Paksi faces significant challenges in maintaining profitability, which impacts its overall financial health. Key risk factors include the volatility of raw material prices, intense competition within the steel industry, and economic downturns. Fluctuations in raw material prices affect production costs and profit margins. Rising raw material costs can squeeze margins unless passed on to customers, which is challenging in a competitive market. The competitive landscape requires the company to balance competitive pricing with quality, leading to potential price wars and further margin erosion. Additionally, economic downturns reduce demand for steel products, impacting sales volumes and revenues. This study comprises four key components: risk assessment, Z-score model analysis, financial ratio analysis, and risk prevention formulation. The risk assessment, covering both internal and external factors, identifies major risks including supply chain disruptions, financing challenges, weather-related issues, major accidents, and steel market volatility. Analysis using the Z-score model, based on data from the past five years, reveals significant profitability risks for the company. Further examination of financial ratios shows that the company’s profitability ratios are generally below the industry average. Integrating these qualitative and quantitative findings indicates that the company should prioritize addressing supply chain disruption risks. Consequently, an early warning system has been developed, and risk prevention strategies have been established.

VAT Incentives as A Moderating Variable, The Effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue

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This research was carried out to determine the effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue with VAT Incentives as a moderating variable. This research uses associative research. The location of this research was carried out in the service area of ​​the Palembang Ilir Barat Pratama Tax Service Office with 392 respondents. The sample used was the Convenience Sample. The variables used in this research are Electronic Card Payments, Household Consumption, Isomorphism, VAT Incentives, and VAT Revenue. The data used in this research is primary data. The data collection technique was carried out by questionnaire. Hypothesis testing shows that Electronic Card Based Payments have a significant effect on VAT Revenue, Household Consumption has a significant effect on VAT Revenue, and Isomorphism have a significant effect on VAT Revenue. MRA hypothesis testing shows that VAT Inecntive is unable to moderate (Predictor Moderator) the effect of Electronic Card Payment on VAT Revenue, VAT Incentives is able to moderate (Quasi Moderator) the effect of Household Consumption on VAT Revenue, VAT Incentives is unable to moderate (Predictor Moderator) the effect Isomorphism on VAT Revenue.

The Nexus between Mediterranean Diet, Obesity and Climate Change

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Obesity and climate change consist of two major problems which have severe economic, environmental, social and health impacts all over the world. Mediterranean diet used to be the traditional diet in Mediterranean region with many nutritious and health benefits and low environmental impacts. However, it has been replaced nowadays with the western diet or other similar diets. The interlinkages among Med diet, obesity and climate change have been studied. The interrelation among them have been analyzed indicating their complex interdependence. Obesity and climate change are mutually interlinked while the use of Mediterranean diet can reduce the obesity rates and mitigate climate change. It has also lower environmental impacts, compared to western diets, leading to sustainable agricultural systems. Climate change has adverse impacts to Mediterranean diet due to harmful impacts on agriculture. Our findings indicate that the broad adoption of Mediterranean diet would reduce the obesity rates, mitigate climate change, reduce the undesired environmental impacts of the food production system and promote the sustainable agriculture which is necessary for the healthy nutrition of an increasing global population. The results could be useful to national and international policy makers who are trying to develop policies for the mitigation of climate change and the reduction of obesity rates promoting nutritious, healthy and sustainable food production and consumption systems.

Supplementation of Trace Minerals and Nuleotides in Concentrate Containing Moringa Leaf Flour on Consumption and Nutritional Digestibility of Pregnant Goats

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This study aims to evaluate trace mineral and nucleotide supplementation in concentrate feed containing Moringa leaf flour on the consumption and nutritional digestibility of late pregnant goats. This research was carried out at the Feed Chemistry Laboratory and Field Laboratory, Faculty of Animal Husbandry, Marine Fisheries, Undana for 3 months. The livestock used in this research as test material for the use of concentrate feed containing Moringa leaf flour supplemented with trace minerals and nucleotides were late pregnant goat mothers aged 8 months – 1 year. This research used an experimental method with a 4×3 randomized block design, namely 4 weight groups and each was repeated 4 times. There were also treatments in this study as follows: R0: pregnant mother goats were given field grass forage (control), R1: R0+Concentrate containing Moringa leaf flour, R2: R1+supplementation of 100 mg of trace minerals and nucleotides in 1 kg of concentrate based on dry matter, R3 : R1+ supplementation of 150 mg trace minerals and nucleotides in 1 kg concentrate on a dry matter basis. Feeding is based on the dry matter requirements of ruminants, namely 3.5% of body weight, with a balance of 70% natural grass and 30% concentrate. The results showed that the treatment had a significant effect of p<0.05 on crude protein consumption, energy and crude protein and energy digestibility with the average value for each treatment on crude protein consumption (g/h/d) R0 23.37±2.76, R1 48 .92±6.25, R2 49.82±6.64, R3 49.96±7.10, Energy Consumption (kcal/h/d) R0 944.73±111.42, R1 1555.28±201, 78, R2 1582.51±220.04, R3 1594.11±236.58, Crude Protein Digestibility (%) R0 53.04±2.07, R1 65.92±2.30, R2 68.74±2 .89, R3 72.80±5.17, Energy Digestibility (%) R0 67.66±2.64, R1 75.60±3.99, R2 76.23±2.02, R3 76.32±3.58. So it was concluded that supplementation of trace minerals and nuclotides in concentrate feed had an effect on increasing crude protein consumption, energy, crude protein digestibility and energy in late pregnant goats.

Corporate Strategy in Merger Plans for Construction-Based Business State Owned Enterprises Case Study: (PT. Pembangunan Perumahan Tbk. and PT. Wijaya Karya Tbk)

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This research discusses the ministry of SOE’s plan to take strategic steps by combining several companies in the construction sector. One of the companies that will be merged is PT. Pembangunan Perumahan Tbk and PT. Wijaya Karya Tbk. This research uses qualitative methods by using secondary data sources. This research begins by consolidating the financial statements of both companies to find out the total assets and expenses of both companies.It is known that after consolidation was carried out and linked to corporate strategy, the company was in position of retrenchment stage. The next analysis is a restructuring step using hexagonal restructuring framework. The company needs to release several of it’s subsidiaries operating in industrial, property and realty, and energy sectors. Whereas the company will maintain it’s subsidiaries in the construction, EPC, and equipment sectors.The analysis results show that the company needs to streamline it’s assets through the release of several subsidiaries that don’t support the core business.The results of the company’s financial projections show that the company will be able to gain profits in the future after restructuring was carried out.

A Review of AI-powered Diagnosis of Rare Diseases

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The diagnosis of rare diseases presents significant challenges due to their low prevalence, complex symptomatology, and the scarcity of specialized knowledge. However, advancements in Artificial Intelligence (AI) offer promising solutions to these challenges. This review explores the current state of AI-powered diagnostic tools for rare diseases, focusing on the methodologies, algorithms, and platforms utilized in this emerging field. We examine how AI technologies, such as machine learning, deep learning, and natural language processing, are being integrated into clinical practice to enhance diagnostic accuracy and speed. The research also provides the examples that highlight the successes and limitations of AI in this domain, providing insights into how AI can be harnessed to improve patient outcomes in rare disease diagnosis and management.