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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.

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency

Dish soap is a basic necessity whose demand continues to increase. Dish soap making training has proven to be an effective effort in empowering communities, especially women, and encouraging economic independence. This activity not only transfers new knowledge and skills, but also opens up sustainable business opportunities. By utilizing local ingredients, the community can produce quality dish soap at a more affordable cost. By producing their own, the community not only saves expenses, but also has full control over the quality of the products produced. In addition, this dish soap making training can also strengthen solidarity and increase the added value of local products.

This qualitative study aims to examine the implementation of risk management in hull insurance by collecting data through interviews with the risk management staff of Asuransi Mitra Pelindung Mustika Ltd. The findings revealed that this company has applied the risk management process, including risk identification, risk analysis, risk evaluation, risk control, risk transfer through other insurance policies, monitoring, and review. The company covers losses due to fire, explosion, violent theft, piracy, accidents involving installations, collisions with aircraft or similar objects, earthquakes, volcanic eruptions, lightning strikes, accidents during loading or refuelling, boiler explosions, machinery shaft breakage, or latent defects in the machinery, hull, or frame of the insured vessel. Asuransi Mitra Pelindung Mustika Ltd. also compensates for losses due to the negligence of the captain, officers, or crew of the insured vessel, as well as the shipyard. Time to process the claim becomes a significant challenge in fulfilling the insured's rights in the claim for the BG. TRG 06 vessel because it takes up to 14 days to gather all the necessary documents. This company will cover all repair costs and labor expenses, with an estimated total value of IDR 7,611,100,000.00.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

Electronic Medical Records (RME) is an information system used to manage patient medical data electronically, which aims to improve the efficiency and quality of health services in hospitals. This study aims to evaluate the performance and effectiveness of RME in hospitals using the PIECES model. The main focus of the research is on the dimensions of Performance, Information, Economics, Efficiency, and Control to identify the strengths and weaknesses of RME and provide recommendations for improvement. This research uses the Study Literature Review (SLR) method which involves collecting and critically analyzing relevant literature from scientific journals, articles and books. The collected data is evaluated based on the dimensions of the PIECES model to provide a comprehensive picture of RME implementation. The research results show that RME can improve data access speed, system response time, and accuracy of medical information, which supports better clinical decision making. Economically, RME helps reduce operational costs and improve work efficiency. However, challenges such as network reliability, data security, and interoperability still need to be overcome to achieve the full benefits of RME. Dimension Control highlights the importance of strict security policies and user training to ensure safe and effective use.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well as the analysis techniques used, namely calculating the production cost budget, calculating the effectiveness of production costs, calculating the cost of production, and comparing profit and loss report data from the company with research results. The result of this research is that by calculating the production cost budget, it proves that production costs can be said to be effective because the results are above 90%. Calculating the production cost budget is able to increase company profits, the company's net profit data for 2022 is IDR 767,264,000. then the net profit results from the research without using the 2023 production cost budget calculation were IDR 892,934,000 and the profit and loss results from research using the 2023 production cost budget calculation were IDR 901,705,000.  

Growing demand for electricity savings has led to the development of an automatic LED emergency light system. It is based on providing light when the power is cut off. Once fully charged, the battery ceases charging, and in the event of a power failure, the LEDs are automatically powered by the battery. The project focuses on two primary functions: it automatically activates during power outages to give illumination, eliminating the need to search for the switch, and the battery rapidly begins recharging as the main power is restored. The emergency light is crucial due to the inconsistent voltage distribution and frequent power outages in operational regions of communities and diverse enterprises. The system includes a power supply that converts 230V AC to 12V DC, a relay that uses a control pulse to alternate between connecting the battery to the LEDs and isolating it, and a rechargeable Li-ion battery that supplies power to the LEDs during blackouts. The parallel-connected LEDs light up during a power outage in the circuits. The circuit architecture shown here serves to mitigate the entire discharge of the battery, hence enhancing the battery's longevity. Key components of the system include a step-down transformer, a bridge circuit to convert AC to DC, a Zener diode to maintain voltage stability, capacitors for energy storage, and various diodes to control current flow. The project highlights the advantages of LED emergency lights, such as efficiency, longevity, and minimal energy waste, though it acknowledges the higher initial cost and temperature sensitivity as disadvantages. The automatic LED emergency light is suitable for use in homes, offices, retail shops, and other commercial settings. The project demonstrates a cost-effective and compact solution that enhances daily life by providing reliable lighting during power failures.

The construction of a high-rise building is a construction project that can be said to have high risk factors so that it will have a negative effect on the project schedule, quality, and costs needed. Project risk management analysis is needed to control risks and to determine risk handling to prevent the occurrence of dominant risks in construction projects. In this study, primary data collection was carried out by distributing questionnaires, while secondary data was obtained through data from projects and literature studies. The data obtained from the questionnaire will be analyzed for risk variables using the Severity Index (SI) method. Meanwhile, the risk level analysis uses the Probability Impact Matrix (PIM). The results of the analysis show that there is a dominant risk that has the most influence on the time aspect is the risk of delay in material delivery with a high level of risk. The dominant risk that has the most influence on the cost aspect is the occurrence of equipment damage while working with a medium risk level. The dominant risk that has the most influence on the quality aspect is that the quality of the material is not in accordance with the quality specifications with a medium risk level.