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"Laporan ini memberikan analisis mendalam tentang praktik manajemen rantai pasokan (SCM) IKEA, menyoroti bagaimana perusahaan tersebut telah memanfaatkan strategi SCM-nya untuk mencapai ekspansi global dan efisiensi operasional. Laporan ini membahas elemen penting dari SCM IKEA, termasuk low-cost pricing dan pemanfaatan strategi pengadaan, outsourcing, serta manajemen inventory untuk meningkatkan kepuasan pelanggan dan juga meningkatkan efisiensi rantai pasokan serta customer satisfaction. Analisis ini menyimpulkan bahwa praktik SCM IKEA sangat penting untuk keunggulan kompetitif dan jangkauan globalnya. Kemitraan strategis perusahaan, inisiatif keberlanjutan, dan adopsi teknologi baru menegaskan komitmennya terhadap inovasi dan keunggulan operasional di lanskap ritel yang terus berkembang.

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This report provides an in-depth analysis of IKEA's supply chain management (SCM) practices, highlighting how the company has leveraged its SCM strategies to achieve global expansion and operational efficiency. Discussing key elements of IKEA's SCM including its low-cost strategy and utilization of procurement, outsourcing strategies, and inventory management to enhance customer satisfaction and also to improve supply chain efficiency and customer engagement. The analysis concludes that IKEA's SCM practices are pivotal to its competitive edge and global reach. The company’s strategic partnerships, sustainability initiatives, and adoption of emerging technologies underscore its commitment to innovation and operational excellence in the evolving retail landscape."

"Laporan ini bertujuan untuk menganalisa praktik manajemen rantai pasokan perusahaan Wal- Mart sebagai pengecer terbesar di dunia. Perusahaan ini telah menjadi identik dengan konsep manajemen rantai pasokan yang efisien. Untuk operasi logistik, Wal-Mart terkenal untuk mengoperasikan sistem cross-docking untuk memungkinkan perusahaan untuk menghemat biaya dan lebih efisien. Selain itu strategi yang diterapkan adalah membentuk aliansi, sistem vendor-managed inventory (VMI), dan menggunakan beberapa teknologi untuk mengoptimalkan proses rantai pemasok.

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This report aims to analyse the supply chain management practices of Wal-Mart, the world's largest retailer. The company has become synonymous with the concept of efficient supply chain management. Wal-Mart is well-known for operating a cross-docking system to allow companies to save costs and be more efficient for logistics operations. In addition, Wal- Mart's strategies also include forming alliances with suppliers, vendor-managed inventory (VMI) system, and adopting technologies to optimise its supply chain processes."

"In recent years, the rising competitive environment with shorter product life cycles and high customization forcesindustries to increase their flexibility, speed up their response, and enhance concurrent engineering designs. To integratethese prospects, supply chain collaboration becomes a pertinent strategy for industries to strengthen theircompetitiveness. The network design problem is used to implement supply chain collaboration. In the buying andselling process, sharing information between buyer and supplier are important to obtain a transaction decision. Theoptimimum supply chain profit can be identified by mathematical model of network design problem. The MathematicalModel takes into consideration the uncertainity in negotiation of supply chain, transportation problems, and locationallocationof products from supplier to buyer in the planning based on the time value of money. The results show thatthe model can be used to optimize the supply chain profit. The supplier gets a profit because income were received inthe initial contract, while the buyer profit comes from lower pay."

"Effective mathemathics curriculum implementation is dependent upon enhancing teachers' professional development. The Philippines, in reviewing and developing their mathemathics cirriculum framework, has acknowledged the increased importance to be given to the professional development of their elementary teachers...."

"Transfer pricing adalah isu yang sedang hangat diperbincangkan oleh pihak otoritas pajak, Dirjen Pajak dan Perusahaan Multinasional. Persepsi transfer pricing pun terbagi 2 (dua), tergantung pihak tersebut berada dalam Dirjen Pajak dan Perusahaan Multinasional. Dirjen Pajak menganggap bahwa transfer pricing merupakan sebuah langkah yang diambil oleh Perusahaan Multinasional untuk dapat menggeserkan penghasilannya ke negara yang tarifnya lebih kecil atau tidak ada pajak sama sekali, sehingga karena alasan tersebut Dirjen Pajak menerbitkan peraturan anti-tax avoidance. Sedangkan Perusahaan Multinasional menganggap bahwa transfer pricing adalah suatu tools untuk mengefisienkan beban pajak sehingga dapat memperbesar laba setelah pajak. Dalam prakteknya Perusahaan Multinasional melakukan transfer pricing sejak saat produksi sampai dengan ketika barang tersebut ditangan konsumen, sehingga diperlukan perencanaan pajak yang tepat dalam penggunaan transfer pricing tersebut. Dalam penelitian ini ada 3 (tiga) pertanyaan penelitian, yaitu: 1. Mengapa Dirjen Pajak menganggap perlu menerbitkan PER-43 serta PER-32?; 2. Bagaimana gambaran perencanaan pajak melalui transfer pricing dalam supply chain management?; 3. Dari PER-43 sebagai mana diubah dengan PER-32, faktor-faktor apa saja mendukung perencanaan pajak melalui transfer pricing melalui supply chain management?. Dan tujuan penelitian ini adalah: 1. Memberikan deskripsi dan analisis mengapa Dirjen Pajak menganggap perlu untuk menerbitkan PER-43 dan PER-32; 2. Memberikan deskripsi gambaran kebijakan perencanaan pajak atas transfer pricing yang dilakukan Wajib Pajak; 3. Untuk menjelaskan dan menganalisis faktor-faktor apa saja yang mendukung kebijakan perencanaan pajak dalam transfer pricing. Metode penelitian yang dipakai adalah kualitatif deskriptif dengan menggunakan teori perencanaan pajak, transfer pricing, supply chain management, keadilan pajak, harga atau laba wajar dan anti-tax avoidance sebagai acuan analisis. Teknik pengumpulan data yang digunakan adalah studi kepustakaan dan studi lapangan melalui wawancara dan pengamatan mendalam kepada Undang-Undang Pajak Penghasilan Indonesia. Hasil penelitian adalah adanya celah atau loopholes yang dapat mendukung perencanaan pajak dengan transfer pricing melalui supply chain management. Saran terpenting adalah penggunaan dari setiap-setiap faktor tersebut harus disesuaikan dengan kondisi perusahaan Wajib Pajak.

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Transfer pricing is an issue that is being hotly discussed by the tax authorities, the Director General of Taxation and Multinational Enterprises. Perceptions of transfer pricing was divided into 2 (two), depending on the party is in the Tax Authorities and Multinational Enterprises. Director General of Taxation considers that transfer pricing is a step taken by the Multinational Corporations to be shifting income to countries with lower rates or no tax at all, so for that reason the Director General of Taxation issued an anti-tax avoidance rules. While Multinationals assume that transfer pricing is a tool to streamline the tax burden so as to increase profit after tax. In practice Multinational Enterprise transfer pricing since the time of production up to when the goods are in the hands of consumers, so that proper tax planning is required in the use of transfer pricing.

In this study there are 3 (three) research questions, namely:

1. Why is it necessary publish PER 43 and PER-32?;

2. How the image of tax planning through transfer pricing in supply chain management?;

3. From which PER-43 as amended by the PER-32, what are the factors supporting the planning of taxes through transfer pricing through supply chain management?.

And the purpose of this study are:

1. Provide a description and analysis of why the Director General of Taxation considers necessary to publish PER-43 and PER-32;

2. Provide an overview description of the planning policies of tax on transfer pricing by the taxpayer;

3. To explain and analyze what factors are supporting the policy of the transfer pricing tax planning.

The method used was qualitative descriptive research. Using theory of tax planning, transfer pricing, supply chain management, tax justice, and fair prices or profit, anti-tax avoidance as a benchmark analysis. Data collection techniques used is bibliography study and field research through interviews and observation of the Income Tax Act Indonesia.

The study is the presence of gaps or loopholes that can support the transfer pricing tax planning through supply chain management. The most important suggestion is the use of any-any of these factors must be adjusted to the condition of the taxpayer company."

"Makalah ini menguraikan strategi rantai pasokan sukses Toyota, menekankan JIT, kaizen, dan hubungan yang kuat dengan pemasok. Investasi Toyota dalam teknologi baru, keberlanjutan, dan kemitraan dengan pemasok adalah keunggulan kompetitif utama. Perusahaan memprioritaskan tanggung jawab lingkungan dan sosial dengan berkolaborasi dengan pemasok dan mempromosikan hubungan jangka panjang. Secara khusus, kemitraan strategis dengan pemasok utama seperti Denso dan Panasonic telah berkontribusi besar pada kesuksesan Toyota. Dengan menjaga rantai pasokan yang efisien, Toyota dengan cepat beradaptasi dengan perubahan permintaan sambil memastikan kepuasan pelanggan. Pada akhirnya, manajemen rantai pasokan Toyota telah menjadi faktor penting dalam kesuksesannya di industri otomotif.

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This paper outlines Toyota's successful supply chain strategy, emphasising JIT, kaizen, and strong supplier relationships. Toyota's investment in new technologies, sustainability, and supplier partnerships are key competitive advantages. The company prioritises environmental and social responsibility by collaborating with suppliers and promoting long-term relationships. Notably, strategic partnerships with key suppliers like Denso and Panasonic have greatly contributed to Toyota's triumph. By maintaining an efficient supply chain, Toyota promptly adapts to demand shifts while ensuring customer satisfaction. Ultimately, Toyota's supply chain management has been pivotal in its automotive industry success."

"Despite the long history of corporate social responsibility (CSR) research, few studies have focused on CSR activities related to business partners in supply chains. In this regard, we investigate whether internal (or backward) CSR enhances firm value. Using an index from the Korea Commission for Corporate Partnership, which indicates whether a firm shares its profits with business partner companies, we find that firm value increases as this backward CSR increases. Further, after controlling for internal CSR, firms engaged only in external CSR have lower firm value than non-CSR firms. Interestingly, we find that firms involved in both internal and external CSR have higher value. Overall, by showing that internal CSR is a core activity that enhances firm value, our study provides policy implications for the regulatory bodies of different countries."