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This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

The purpose of this research is to determine digital archive management which includes digital archive management facilities and to determine the positive impact of digital archive management for companies.This research uses a qualitative descriptive approach by describing and analyzing problems related to digital archive management. Primary and secondary data form the basis of qualitative research. Primary data for this research was obtained through documentation, observation, interviews and questionnaires, while secondary data was obtained from books, previous research and related articles.. From the results of this research, it can be seen that PT Anugrah Alam Karunia Abadi has not implemented digital archive management. However, the company is already discussing making a transition to digital archive management. In a comparison between the two methods, manual archives and digital archives, digital archive management increases the ease and speed of the sending, sharing and searching process. This also allows agencies to save physical storage space while providing more efficient access to users. Thus, this research shows that digital archive management can be beneficial for companies, such as improving operational efficiency and resource management. In the case of PT Anugrah Alam Karunia Abadi, implementing digital archive management can be a solution to increase the effectiveness of business processes and information management, and as a result, the company is expected to be able to take appropriate actions to implement digital archive management.

This research was conducted to analyze how depreciation of fixed assets and their use affects the performance of Medan City BKD employees. Fixed assets are a very important thing in a company, especially Medan City government offices, because without assets, employee performance will not run well and will of course cause various operational activities in the Medan City BKD to be hampered. The data collection technique in this research uses documentation studies such as studying documents related to problems or data such as fixed asset reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methods with a field research strategy. The research results explain that asset managers do not record depreciation of fixed assets. Therefore, the researcher analyzed and calculated depreciation using the straight line method manually in the fixed asset management report which was stated to be good, only that the facilities and infrastructure or equipment such as computers were not sufficient for the number of employees based on research results which showed that maintenance of fraudulent assets was optimal so that there were some are idle and unused computers.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

This community service was carried out to increase Islamic cooperative literacy for teachers of SD IT Al Manar Takengon with a service learning approach. The community service team in this activity consisted of two lecturers and five students of IAIN Takengon's Sharia Banking Study Programme. Activities were carried out in September 2023 at SD IT Al-Manar Takengon. The training was carried out by providing material exposure to Islamic cooperatives' principles, operational mechanisms, and procedures for establishing Islamic cooperatives. The movement continued with role-playing learning to increase teachers' understanding of Islamic cooperatives. The activity results showed an increase in teacher literacy about Islamic cooperatives, which inspired the teachers to establish Islamic cooperatives at SD IT Al-Manar Takengon.

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

Workload is a description of the volume of work. In hospitals, the workload covers many aspects and this has an impact on compliance with the implementation of SOPs for new patient admissions which can be influenced by high workloads. The aim of this research is to determine "The relationship between emergency room nurse workload and compliance with standard operational procedures for accepting new patients." This research was conducted using a cross-sectional Descriptive Analytical research method, which emphasizes the time of measurement or observation and independent and dependent variables only once. The population in this study was 23 subjekts with a sampling technique using total sampling technique and the sample for this study was 23 subjekts. Data collection uses questionnaires and observation sheets. Analyzed using the chi square test. Based on the chi-square results, it can be seen that the p value is 0.026, which is smaller than p (α < 0.5), so it can be concluded that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures. The conclusion in this study is that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures at RSU GMIM Pancaran Kasih, Manado City. Suggestions to hospitals can pay more attention to the workload they experience so as to provide good service to patients.

This qualitative study investigates the perspectives of 240 Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta) regarding An Operational Approach to Maritime Cyber Resilience. Over three semesters, the research scrutinizes cadets' academic self-checked intelligence, perceived professional competences, motivations, and the interplay between language development and preparedness for global roles. The demographic diversity of the cadet sample, representing majors in Nautical, Technical, and Port and Shipping Management, ensures a comprehensive exploration of maritime education. The findings reveal a positive evolution in cadets' understanding of maritime cyber resilience, with a notable increase in academic self-checked intelligence. The curriculum's effectiveness in cultivating a nuanced comprehension of cyber threats is underscored by the enhanced professional competences perceived by cadets, indicating preparedness for the practical challenges in the maritime industry. Motivations and engagement exhibit a positive trajectory, from initial challenges to sustained interest, indicating the subject's growing relevance over time. The interconnected development of English language proficiency and subject mastery emphasizes the need for targeted language support within maritime education. The positive correlation between improved language fluency and a deeper understanding of maritime cyber resilience suggests the symbiotic relationship between linguistic and technical competence. The study's implications extend beyond STIP Jakarta, offering insights for refining maritime education globally. Recommendations encompass dynamic pedagogical approaches, continual curriculum evaluation, industry collaboration, and language enhancement initiatives. By embracing these recommendations, maritime education programmes can foster a resilient cadre of professionals adept at navigating the complexities of the modern maritime industry.

This qualitative study investigates the perspectives of 240 Semester 3 cadets at the Maritime Institute Jakarta (STIP Jakarta) regarding An Operational Approach to Maritime Cyber Resilience. Over three semesters, the research scrutinizes cadets' academic self-checked intelligence, perceived professional competences, motivations, and the interplay between language development and preparedness for global roles. The demographic diversity of the cadet sample, representing majors in Nautical, Technical, and Port and Shipping Management, ensures a comprehensive exploration of maritime education. The findings reveal a positive evolution in cadets' understanding of maritime cyber resilience, with a notable increase in academic self-checked intelligence. The curriculum's effectiveness in cultivating a nuanced comprehension of cyber threats is underscored by the enhanced professional competences perceived by cadets, indicating preparedness for the practical challenges in the maritime industry. Motivations and engagement exhibit a positive trajectory, from initial challenges to sustained interest, indicating the subject's growing relevance over time. The interconnected development of English language proficiency and subject mastery emphasizes the need for targeted language support within maritime education. The positive correlation between improved language fluency and a deeper understanding of maritime cyber resilience suggests the symbiotic relationship between linguistic and technical competence. The study's implications extend beyond STIP Jakarta, offering insights for refining maritime education globally. Recommendations encompass dynamic pedagogical approaches, continual curriculum evaluation, industry collaboration, and language enhancement initiatives. By embracing these recommendations, maritime education programmes can foster a resilient cadre of professionals adept at navigating the complexities of the modern maritime industry.

This study aims to investigate the integration of Neo-Sufi values ​​into the Social Welfare Education curriculum in Indonesian Islamic universities. The focus of the study includes the relevance of the Neo-Sufi ethical-spiritual framework to graduate competencies, as well as an analysis of curriculum documents, conceptual models, and academic discourse. The research employs a qualitative method with a systematic literature review design, drawing from indexed scientific articles, academic regulations, and curriculum syllabi from three state Islamic universities. The findings indicate that values ​​such as empathy, justice, sincerity, and social service are implicitly present but are not yet systematically structured within the curriculum design. No operational pedagogical model was found that explicitly references Neo-Sufism. The main conclusion asserts that the integration of Neo-Sufism into the curriculum represents a transformative opportunity to develop graduates who are not only professionally competent but also spiritually grounded. Future curriculum development should include explicit modules and pedagogical strategies rooted in Sufi values.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Indonesia is an archipelagic country because it has many islands spread throughout Indonesia, one of which is Pulo Panjang, which is an island located in Banten Bay in the Puloampel District area of Serang Regency with an area of around 8.2 km² and a population of 39,927 people in 2021. Pulo Panjang has a village population called Pulo Panjang Village. This village is in a coastal area, so as is known, coastal areas are vulnerable to natural disasters such as abrasion or erosion caused by beach wave activity. so there needs to be good management regarding coastal areas as in Law Number 27 of 2007. One of the efforts carried out by PT. PLN Indonesia Power Cilegon PGU as a company whose operational area is close to Pulo Panjang Village is planting mangroves on the beach to help prevent erosion or abrasion disasters and other natural disasters that may occur in Pulo Panjang Village

This article discusses the consequences of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri (BSM). The focus is to highlight the obstacles faced by the Islamic banking industry due to the impact of the pandemic, as well as the need for creative and innovative strategies to accommodate change and maintain continuity. This pandemic has affected the role of sharia banking as an intermediary, especially in terms of providing credit and recovering third party funds. Bank Mandiri Syariah experienced fluctuations in financing and third party funds from January to March 2020, due to a decrease in funding demand and economic uncertainty. To face this challenge, Bank Syariah Mandiri and other sharia banking institutions are adopting operational strategies that involve digitalization and technology. Digitalization is considered a crucial step in providing banking services during the pandemic. The aim of this research is to assess the operational tactics used by sharia banks to fulfill their role as mediators during the pandemic, as well as the impact of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri.  

In the development of the world, the manufacturing industry sector continues to develop every year, this results in increased competition in the business world, especially in the economic sector. Therefore, every country is required to be more advanced and developed so that the welfare of the population is evenly guaranteed. In the business world, if the business is growing, the competition between one company and another will increase tighter. To be able to compete with other companies, the company must be able to manage all assets owned and its obligations as much as possible so that the operational activities of the company can run well according to the original plan for the company to be established.

Net Profit is the profit obtained after deducting tax. In more detail, this profit is the profit obtained from the difference in income and costs that have been deducted by tax. This research aims to determine the effect of Sales (X1) and Operational Costs (X2) on Net Profit in agricultural sector companies on the Indonesian Stock Exchange. The method used in this research is quantitative using secondary data in the form of annual financial reports of agricultural sector companies for the period 2019 - 2022. The analysis technique used is Panel Data Regression. Based on the research results, it shows that Sales (X1) has a positive influence on Net Profit. Sales are a company that determines the level of net profit of a company and Operational Costs (X2) Operational Costs have a negative effect on Net Profit. Operational costs are the company's ability to increase long-term costs. The level of operational costs can be a factor that has a real influence on the level of net profit that will be obtained.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..