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Abstrak :
Concentrating on the Russian model, this book reflects the leading practical experience of decision making in modern business systems and presents innovative technologies and perspectives to optimize this process.

Abstrak :
Penelitian ini bertujuan untuk mengevaluasi keputusan bisnis yang diterapkan oleh suatu entitas pembangkit listrik swasta berdasarkan implikasi perpajakan yang mungkin terjadi, jika entitas tersebut gagal beroperasi. Situasi gagalnya suatu bisnis usaha pada perusahaan pembangkit listrik swasta di Indonesia yang dikenal dengan Independent Power Producers (IPP) memerlukan analisa manajemen pajak yang sesuai. Permasalahan green energy dan emisi karbon yang muncul belakangan ini, berdampak pada pendanaan untuk sektor energi fosil sedikit kemungkinan untuk diperoleh. Akibatnya, terjadi terminasi atau pembatalan Power Purchase Agreement (PPA) yang berujung kepada kebangkrutan seperti yang dialami oleh PT X. Penelitian ini menggunakan metode kualitatif dengan teknik analisis wawancara. Wawancara dilakukan dengan responden yang memiliki pengalaman dan keahlian terkait dalam penerapan perpajakan untuk pengusahaan pembangkit listrik. Berdasarkan hasil analisa penelitian ini menyimpulkan pemilihan keputusan bisnis yang dianggap tepat adalah dengan menghentikan operasional perusahaan melalui status dormant, karena menghasilkan financial burden yang lebih minimal serta dengan tujuan mengurangi tax exposure yang mungkin timbul jika dibandingkan opsi likuidasi. Pemanfaatan tarif P3B untuk transaksi afiliasi serta penghapusan biaya pinjaman yang dilakukan PT X juga sudah tepat dan sesuai kaidah perpajakan, serta memberikan rekomendasi kepada PT X bahwa konversi debt to equity adalah opsi yang lebih baik dalam hal penghapusan pinjaman pemegang saham. ......This study aims to evaluate the business decisions implemented by a private power generating entity based on the tax implications that may occur if the entity fails to operate. The situation of the failure of a business as a private power plant company in Indonesia known as Independent Power Producers (IPP) requires an appropriate tax management evaluation. The problems of green energy and carbon emissions that have emerged recently have resulted in less possibility of obtaining funding for the fossil energy sector. As a result, there was a termination or cancellation of the Power Purchase Agreement (PPA) which led to bankruptcy as experienced by PT X. This study used a qualitative method with interview analysis techniques. Interviews were conducted with respondents who have related experience and expertise in the application of taxation for power plant operations. Based on the evaluation results, this study concludes that the selection of business decisions that are considered appropriate is to stop the company's operations with dormant status, because it results in a more minimal financial burden and with the aim of reducing tax exposure that may arise when compared to the liquidation option. Utilization of P3B rates for affiliated transactions and the elimination of borrowing costs by PT X is appropriate and in accordance with the tax regulations, also provides recommendations to PT X that debt to equity conversion is a better option in terms of writing off the shareholder loans.

Abstrak :
Skripsi ini membahas mengenai penerapan perhitungan biaya kualitas pada perusahaan manufaktur baja yaitu PT KSG dari tahun 2011 sampai dengan 2015 menggunakan P-A-F Preventive-Appraisal-Failure Model. Dalam penelitian ini selain perhitungan biaya kualitas juga dibuat laporan standar yang bisa digunakan oleh manajemen untuk membantu mengambil keputusan terkait dengan pola operasi dan proses bisnis PT KSG. Hasil dari analisa penelitian ini menunjukkan bahwa PT KSG masuk ke dalam kategori daerah proyek peningkatan kualitas zone of improvement project dimana presentase biaya kegagalan > 70 dan presentase biaya pencegahan < 10. ...... This research discusses the implementation of cost of quality calculation in steel manufacturing company named PT KSG from 2011 to 2015 using the P A F Preventive Appraisal Failure Model. In addition to the cost of quality calculation, this research also provides the standard report which used by management to make decisions regarding operation and business process pattern of PT KSG. The result of this research shows that PT KSG is classified as a zone of improvement project where the percentage of the cost failure 70 and the percentage of the cost prevention 10.

Abstrak :
Supply chain planning is concerned with making decisions about how many goods to procure, make, and deliver before knowing exactly what the demand for products is going to be -- decisions which must be made with uncertain and dynamic information about fuiture demand, available production capacity, and sources of supply. This book focuses on three interlinked processes -- demand planning, sales and operations planning, and inventory and supply planning -- which can either help a company to achieve its balance between efficiency and responsiveness or, if executed poorly, cause any number of problems. It also explains how analytical tools and methods can be used to make better supply chain planning decisions. From Abstract.