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This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

Time Schedule is used as a guide and control tool for work execution time and productivity of workers, work tools on the project. In terms of productivity control, there are several aspects involved in the monitoring system, such as materials, tools, resources, and scheduling of project activities. Scheduling is the arrangement of resources to complete tasks in achieving targets. by involving components of activities, and time, In order to determine the optimal scheduling and budget. in accordance with time and cost limitations, this study uses the PDM (Precedence Diagram Method) method and the Crashing method through alternative scheduling with the addition of overtime of 1 hour, 2 hours, and 3 hours and knowing the acceleration cost. for each alternative. The results of the acceleration alternative with optimal costs are, alternative 1 adding 1 hour of overtime, the total cost decreased by 0.19% to Rp 3,067,337,201, -. This means that alternative 1 saves costs of Rp 5,984,598, - and is estimated to be one day faster to 119 days.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

Construction management is vital for coordinating and overseeing projects to ensure alignment with planned objectives. Factors such as time, cost, and quality demand strict control, as discrepancies between initial plans and actual execution can cause significant challenges. In ship construction, delays in material execution and delivery are frequent bottlenecks, leading to schedule disruptions and negatively affecting project outcomes. Addressing these issues requires effective management and robust risk mitigation strategies. This study proposes a web-based ship construction project monitoring system using the Laravel framework and MySQL database. The system is developed using Extreme Programming (XP), an agile methodology that emphasizes iterative improvement, stakeholder collaboration, and adaptability. XP practices, including test-driven development, pair programming, and continuous integration, ensure the system is reliable, adaptive, and responsive to evolving user needs. Frequent stakeholder feedback and incremental development cycles enable the system to tackle dynamic challenges, optimize resource utilization, and ensure timely project delivery. By incorporating XP principles, this study demonstrates the potential of agile methodologies to enhance construction project management. The resulting system provides a flexible and efficient solution for mitigating delays and improving the overall success of ship construction projects.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

The goal of the article is to improve the thermal properties and energy efficiency of the walls and facades of the buildings by introducing the phase change material in the bricks. This study focuses on the thermal insulation capabilities of a paraffin-ice bag PCM mixture, aiming to enhance the thermal inertness of the bricks. The paraffin wax exhibits a high latent heat and is chemically stable, while the ice bags, with their low temperatures, serve as effective thermal regulators. They complement each other to address challenges such as the low thermal conductivity of paraffin and the leakage of low phase change transition temperature in paraffin. We made use of two types of paraffin and ice bag PCMs in a 50:50 ratio and embedded them in standard bricks. During the experiment, we coated the brick surfaces with liquid cement to enhance the hydraulic resistance of the PCM. Next, we inserted wires known as packing plugs into the bricks and filled the holes with powders. We also subjected the bricks to heating and cooling in cycles, ensuring the temperatures remained within a specified range. During the experiment, temperature sensors were utilized to capture data concerning thermal performance. The authors reached the conclusion that PCM polymer composite bricks possess a lot of promise such walls are being able to maintain their thermal performance parameters. When PCM-enhanced bricks are utilized, temperature changes were significantly restricted, staying constant during the times of peak heating and cooling. The PCM bricks also displayed efficient absorption and gradual release of energy due to the high energy transfer rates during phase change. This study suggests that PCM polymer composite bricks are cost-effective for the energy performance of buildings.

Thanks to rapid technological advances, it is increasingly easier to provide services to the public. One example is the electronic land certificate service. The time and costs of registering land certificates can be reduced by using the latest technological methods. The research method used by the author is a statutory approach and normative research methods. The research results show that significant technological progress can be made by digitizing the current paper-based land registration system. One of them is the issuance of electronic certificates as regulated in Regulation of the Minister of ATR/Head of BPN No. 1 of 2021 because the Electronic Transaction Information Law and the Job Creation Law only regulate electronic certificates, this electronic certificate is legal and the risk of causing problems is very small. Technology supporting the use of electronic land title certificates is developing rapidly and is now very useful. As an institution that provides electronic services in the land sector, BPN not only improves data quality control, but also continues to improve electronic services with professional staff. The implementation of land title certificates still has shortcomings in terms of infrastructure, equipment, human resources and electronic data quality.

Every business wants to achieve financial sustainability. To achieve this goal, the use of effective budgeting strategies is essential. This article will discuss several budgeting strategies that can help businesses achieve this financial sustainability.The ability of a company to operate consistently and profitably over the long term is called financial sustainability. This means that the company is able to generate sufficient income to pay debts, cover operational costs, and make investments to encourage future growth. To achieve financial sustainability, companies must use effective budgeting strategies, which include thorough financial planning, strict cost control, wise investments, and sustainability principles. By implementing this strategy, companies can increase profitability, progress and sustainability in the long term.  

Employees are one of the company's assets, their position is very important in order to advance the company, so companies need to pay attention to their employees. On the other hand, employee performance itself will be determined by employee job satisfaction with the company, so paying attention to employee job satisfaction becomes important in order to improve company performance. Among the many factors that influence employee job satisfaction, inflation is one factor that has a fairly strong influence on job satisfaction. In Indonesia, cases of industrial disruption tend to remain high, one of which is caused by problems with the settlement system implemented by companies which are not in line with expectations. This situation shows that the settlement system for related components, the principles and objectives of providing compensation have not been properly understood. Compensation as a system consisting of salaries, incentives and allowances received by employees, each component according to its characteristics has principles that need to be followed. Meanwhile, the objectives of providing compensation include getting quality employees, retaining existing employees, ensuring equality, providing an imbalance that meets expected behavior, controlling costs and complying with applicable laws and regulations.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

The research was aimed to evaluate the effect of addition Sardinella lemuru oil (SLO) and sprouted mung bean (SMB) supplementation on performance broiler and IOFC. The material used in this research were 160 unsexed Cobb Strain DOC broiler. The method used Completely Randomized Design with 4 treatments and 5 replications, and the experiment tested T0 (basal feed) as a control, T1(basal feed + SMB 0.5% + SLO 1.5%), T2 (basal feed +SMB 0.5% + SLO 3%), T3 (basal feed + SMB 0.5% + SLO 4.5%) as feed given. Variable measured were feed consumption, body weight gain, feed conversion, index of production, and income over feed cost. The data collected and analysed using Variance analysis  and the Duncan Multiple Range Test further tested any significant difference. The results were showed that the addition of Sardinella lemuru oil 4.5% and sprouted mung bean 0.5% highly significant (P<0.01) affected feed consumption, feed conversion, body weight gain, income over feed cost and no significant effected on the index of production.

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

XYZ is a manufacturing company that produces Yamaha brand motorbike parts such as electrical switches, electrical sockets, lever assembly and horns. Many of the products sent were returned by customers because they did not meet quality standards, for example in March 2024 there were 1,420 pcs out of a total of 19,900 pcs that were returned. This means that companies have to increase production time and costs to replace defective products that are returned because they do not have safety stock. Forecasting is needed to control the production system so that it does not experience over stock and safety stock shortages. This research aims to provide recommendations for forecasting methods that companies can use to minimize the occurrence of production excesses and shortages in the company. Forecasting is done based on historical company sales data for 12 months. The method used is the exponential smoothing method which is then tested whether this method can be used in the future. This calculation uses the help of POM-QM (Production Operation Management – Quantitative Method) software. Calculations are carried out by testing the MAD, MSE, and MAPE values to obtain calculation error values. The results obtained by forecasting the main sw srtg lock assembly product using the exponential smoothing method were 15,708 for demand for the next period, MAD 3.38, MSE 22.84 and MAPE value 26%. Based on these results, the exponential smoothing method can be a recommendation for companies to forecast future demand. This is because the value of forecasting accuracy or MAPE is reasonable. The smallest percentage of MAPE values has a fairly minimal possibility of error in forecasting results.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

The global clean water crisis is exacerbated by significant losses in water distribution networks (WDNs), resulting in inefficient use of both water and energy resources. Traditional methods of leak detection and pressure management often fail to address these inefficiencies, leading to substantial water wastage and high operational costs. This research aims to design a sustainable, smart water distribution system using advanced technologies such as Machine Learning (ML) for leak detection and automated pressure control. The system employs real-time monitoring through IoT sensors, which continuously gather data on water pressure, flow rates, and other critical parameters. This data is analyzed using various ML algorithms, including supervised and unsupervised learning models, to detect anomalies indicative of leaks. Additionally, the system integrates automated pressure control mechanisms that dynamically adjust pressure to prevent over-pressurization, reducing both water loss and energy consumption. By combining leak detection and pressure control, the proposed system offers a more efficient, sustainable solution to water resource management compared to traditional methods. The expected outcomes include a significant reduction in water loss, enhanced energy efficiency, and improved water service quality. However, the implementation of such a system in rural or small-town infrastructure faces challenges, including sensor maintenance, algorithm reliability, and regulatory issues. A cost-benefit analysis suggests that while the initial investment in smart technologies may be high, the long-term savings in water and energy costs outweigh these costs. This study underscores the potential of ML-based systems in enhancing water conservation, operational efficiency, and sustainability in water management.

This study aims to explore the application of blockchain in enhancing server security to mitigate ransomware and malware attacks in critical infrastructures such as healthcare, finance, and government sectors. Using a systematic literature review (SLR) approach, the research collects articles from four major databases (IEEE Xplore, Scopus, ScienceDirect, and SpringerLink) published between 2020 and 2024. The search focuses on keywords related to blockchain, server security, ransomware, malware, and attack mitigation. The results indicate that blockchain enhances data integrity, transaction security, and strengthens access control to protect sensitive data. Moreover, integrating blockchain with intrusion detection systems (IDS) and using smart contracts accelerates threat detection and response, allowing for automatic blocking and data recovery from attacks. This technology reduces reliance on manual intervention and increases operational efficiency. However, the main challenges in its implementation include high implementation costs, scalability, and technical complexity. Nevertheless, blockchain offers significant solutions for mitigating ransomware and malware attacks while enhancing the reliability and efficiency of systems. In conclusion, blockchain provides an effective solution for server security and cyber threat mitigation, although challenges related to cost and scalability need to be addressed. Further research is required to develop more efficient blockchain protocols and integrate them with other technologies to enhance threat detection and response speed.

This study explores the integration of Augmented Reality (AR) simulations in middle school science education, focusing on improving students’ conceptual understanding of complex topics such as metamorphosis. The research adopts an experimental design with a treatment group using AR simulations and a control group utilizing traditional teaching methods. The study aims to determine the effectiveness of AR in enhancing students' engagement, motivation, and understanding, as well as to evaluate the perceptions of both students and teachers regarding its use in the classroom. Data is collected through pre-tests and post-tests to measure conceptual understanding, along with perception questionnaires to gather feedback on the AR learning experience. The results of this study are expected to reveal that students in the AR treatment group will demonstrate greater improvements in their conceptual understanding compared to those in the control group. Additionally, it is anticipated that both students and teachers will report positive feedback on the use of AR, citing its interactive and immersive nature as a key factor in boosting motivation and engagement. The study also addresses challenges such as access to technology, cost, and the need for teacher training in effectively integrating AR into the curriculum. The findings suggest that AR can significantly enhance science learning outcomes, making complex concepts more accessible and engaging. The study concludes with recommendations for schools to adopt AR technology, ensure teacher training, and invest in the necessary resources to support AR integration in the classroom. By doing so, AR can play a pivotal role in improving middle school science education.

Chronic Energy Deficiency (CED) in pregnant women is a major nutritional challenge in Indonesia, including in Bukittinggi. Despite proper health service utilization, the burden of CED is relatively high and has a non-economic component that includes cultural and family social support.  The influence of the husband on the nutritional status of pregnant women is frequently overlooked by prevention and control strategies. This study sought to investigate husbands' thoughts and roles in the prevention of  CED  in pregnant women in  Bukittinggi.  The present study employed a qualitative phenomenological research design including 15 husbands of pregnant women (experienced and non-experienced  CED)  and  5–7  triangulation informants  (pregnant women and health workers).  Semi-structured interviews and non-participatory observations provided the data, while  NVivo  12  was employed for thematic analysis. Source triangulation and member checking validate the data. The results indicate that the majority of husbands do not understand CED scientifically and view their support solely as financial assistance. Although emotional and informational motivations can affect positive nutritional behaviors, they are still regarded as weaknesses. Among the external barriers are costs, long hours of work, and a patriarchal culture that severely restricts husbands' ability to be involved in their wives' nutritional problems. However, some informants have indicated a value shift that prioritizes emotional involvement over intellectual focus.  The  intervention strategies for future implementation should be family-based with a primary focus on couples' nutrition education, emotional  strengthening,  and  the  inclusion  of  males  in  maternal  health  programs  (e.g.,  paternity-readiness sessions  

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

Aerial photo mapping requires Control Points (CP). The Indonesian National Standard 8202:2019 regulates the number of CPs needed. The smallest area regulated is less than 250 km². Projects with an area of less than 1 km² have the same number of CPs as those with an area of less than 250 km². This is neither effective nor efficient because the CP work depends on the number of workers and requires time based on access to the project site. This study aims to identify the minimum number of CPs and the appropriate distribution of CPs for aerial photo mapping at a scale of 1:2,500 class 1 that is effective and efficient in terms of time and cost. The study uses seven schemes. Schemes 1 and 7 use 4 Ground Control Points (GCP) and 5 Independent Control Points (ICP). Scheme 2 uses 5 GCPs and 4 ICPs. Schemes 3, 4, 5, and 6 use 3 GCPs and 6 ICPs. Each scheme will be evaluated based on CE90 and LE90 values. The maximum CE90 value is 0.75 m, and the LE90 value is 0.5 m. The effective and efficient scheme in terms of time and cost is determined by the number of GCPs used, as well as the CE90 and LE90 values. The results indicate that all schemes have CE90 and LE90 values below the maximum standard. Scheme 4 is identified as the most effective due to having the highest CE90 and LE90 values among the schemes, with CE90 at 0.028 m and LE90 at 0.448 m. Scheme 4 is also identified as the most efficient because it uses a minimal number of GCPs—only three—distributed diagonally from the Southeast to the Northwest in the project area.