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At the start of every year, corporate secretary teams gather energy consumption, employment, and social performance data from across divisions ahead of the reporting deadline to the OJK. The administrative questions that surface are usually the same: is the company among those required to prepare a sustainability report, what has to be in the document, and when is it due. POJK 51 answers all three in detail. In short: a sustainability report (...

The report is finished and the numbers tie out, yet often nobody can point to the expense that pulled the margin down. An income statement is frequently treated as a formality at the end of the accounting cyclerather than as an analytical tool. This article covers the components of an income statement, compares single step with multiple step, and works through an example of how to read one. In short: an income statement (profit and loss statem...

The finance team runs a consolidation report during business hours. Not long after, warehouse operators report that the system has slowed to a crawl, and the next meeting concludes the server must be underpowered. The real problem is not capacity but two different workloads with opposing requirements sharing one database: OLAP and OLTP. This article covers how they differ, why the conflict happens, and when the two can be combined. In short, O...

Once the strategic decision to migrate an enterprise SAP landscape to the cloud has been agreed, the next discussion often stalls on the choice between Amazon Web Services (AWS), Microsoft Azure, and Google Cloud. Each vendor arrives with a deck claiming superiority, yet rarely with quantitative data the team can verify. The comparison below relies on parameters that can be checked independently. In short, a hyperscaler is a global-scale publi...