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MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study aims to analyze the influence of career development and work motivation on employee career improvement at PT Wasteforchange Alam Indonesia. The method used is a descriptive quantitative approach with a population as well as a sample of 45 permanent employees. Data collection was carried out through Likert scale questionnaires, semi-structured interviews, documentation, and literature studies. Data analysis techniques include descriptive percentages and cross-tabulation to identify the tendency of influence between variables. The results of the study show that career development is in the high category and makes a positive contribution to employee career improvement. Similarly, work motivation is in the high category and has a significant influence in supporting career acceleration. Cross-tabulation analysis revealed that the combination of career development and work motivation contributed more strongly to career advancement than the partial influence of each variable. These findings confirm the importance of a human resource management strategy that balances aspects of career development and work motivation in creating more optimal career opportunities. The practical implication of this research is the need for companies to design career development programs that are integrated with an adaptive work motivation system, in order to increase employee retention and productivity in a sustainable manner. This research also provides a foundation for HR policy making based on a holistic and participatory approach.

Osha Snack UMKM faces issues related to product defects, which are suspected to arise due to a lack of quality control in the production process. This study aims to identify the causes of product defects, provide improvement suggestions, and determine effective ways to control product quality. Data were collected through interviews with relevant parties and field surveys to gather information on production volume, product defects, and production activities. The data were processed by organizing it into check sheets, performing regression calculations, and analyzing it using scatter diagrams and fishbone analysis. The Statistical Process Control (SPC) method was applied to analyze, control, and improve the production process. The results show a significant relationship between production volume and the number of defective products, with the regression equation Y = 0.0764X and a coefficient of determination R² = 0.9625. The most common type of defect is broken snacks before packaging. In addition, waste products also come from product returns by buyers, which leads to raw material waste and hinders the achievement of production targets. The analysis results suggest that the UMKM should implement quality control measures in the form of process improvements, enhancement of work skills, proper machine maintenance, implementation of SOPs, and improvement of working conditions.

This study aims to analyze the optimization of seaweed seedling inventory management using the Economic Order Quantity (EOQ) method to enhance cost efficiency for farmers in Tarakan City. The research employs a quantitative descriptive approach, integrating EOQ with forecasting techniques (Moving Average and Exponential Smoothing) to predict raw material needs accurately. Data were processed using Microsoft Excel and POM-QM for Windows to ensure precision. The results indicate that EOQ yields an optimal order quantity of 878 ropes per order, with a frequency of 6 orders per year, a reorder point of 16 ropes, and a total inventory cost (TIC) of IDR 842,681. Compared to traditional methods (TIC IDR 2,132,083), EOQ reduces costs by 60.5%. Forecasting analysis reveals that Exponential Smoothing (MAPE 19.67%) outperforms Moving Average (MAPE 22.5%) in accuracy. These findings highlight EOQ’s effectiveness in minimizing waste, preventing stockouts, and improving productivity. The study provides practical insights for coastal small-scale farmers and policymakers in the marine sector.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

In Indonesia, the use of inorganic fertilizers is one area that is produced continuously to be used to increase crop yields, especially vegetables. Organic fertilizer and compost also have long-term benefits because they can increase the fertility of plants such as coffee. Indonesia is a coffee producer with unique characteristics. There is one type of coffee that is not widely known by the Indonesian people, namely Excelsa coffee. Excelsa coffee has very distinctive characteristics and aroma. Most of Wonomerto's residents have agricultural land and livestock that can produce coffee and livestock. However, villages that have cattle farms are still unable to utilize animal waste properly, and also residents who have coffee production only process it into ground coffee. Therefore, educational events and new programs for the Bokashi compost coffee market are being held. Apart from that, agricultural products and animal products that cannot yet be processed can be used as organic fertilizer using EM4 technology. The benefits of bokashi fertilizer are that it can increase the nutrient content of plants, reduce organic waste, and encourage the growth of plant microorganisms.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

Business transformation in the digital era requires an innovative marketing approach. One way is by utilizing the potential of the internet and information technology. This research focuses on the important role of landing pages in designing online experiences for consumers. The theoretical basis involves the concept of marketing transformation, landing page optimization, and the importance of brand awareness for waste collection services. The methodology used adopts a qualitative approach with a case study in Karung Sampah. Data is collected through observation and analysis using third parties, namely Google Search Console and Google Analytics. It was found that responsive design, relevant content, and social media integration played an important role in the success of the campaign (brand awareness)