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The flow of containers through Tanjung Emas Port is increasing, this can be seen from the growth of loading and unloading containers from year to year. The condition of the flow of containers is inseparable from the improvement of services at the Container Terminal of Tanjung Emas Port, Semarang through the provision of supporting facilities and infrastructure. With the growth of the container flow which is quite high, the condition of existing facilities, infrastructure and operating systems needs to be reviewed whether the operation is optimal or its performance is still possible to improve, or it is time to add infrastructure and facilities to anticipate future transportation demand. will come. Smooth loading and unloading aims to improve good service in the activities and services of the loading and unloading process of containers according to operational standards. There are several factors that cause the smooth loading and unloading of containers, such as those related to the condition of loading and unloading equipment, the performance of human resources, operations and the environment. In this study, four research variables will be analyzed, namely loading and unloading equipment, human resources, operations and anticipation of natural factors as independent variables and loading and unloading smoothness as the dependent variable. The purpose of this study was to analyze whether the positive influence both individually between the independent variables of loading and unloading equipment, human resources, operations, anticipation of natural factors on the dependent variable, namely the smoothness of loading and unloading. In this study, the object taken is the user of loading and unloading services at Tanjung Emas Port, Semarang. Sources of data include primary data and secondary data. The sample in this study was 100 respondents. The data analysis technique is multiple linear regression technique. Based on the results of research and multiple analysis, the following equations are generated:   Y= -0,504 + 0,264.X1 + 0,203.X2 + 0,323.X3 + 0,249.X4 + µ   From the results of the multiple regression study, it shows that the most dominant variable affecting the smooth loading and unloading is the operational variable with a regression coefficient of 0.323. . With the Adjusted R 2 test, a result of 0.644 or 64.4% was obtained. Simultaneously, the variables of loading and unloading equipment, human resources, operations and natural conditions factors had an effect of 64.4% on the smooth loading and unloading and 35.6% were influenced by research variables that were not detected in this study.

Electricity is one of the vital needs that is indispensable for all humans and other places, one of which is PT. Cemindo Gemilang, engaged in the cement-producing industry, requires a huge electricity capacity. To reduce or reduce the cost of electrical energy, a power plant unit and a WHRS (waste heats recovery system) were made to supply electrical energy to the cement plant area. PT. Cemindo Gemilang and the Power Plant rely heavily on electric motors, almost all of which operate using electric motors. The electric motor is a single-phase or three-phase type with a voltage of 11 KV, 6.6 KV or 400 volts. When all generating units operate, all electric motors that play an essential role will continue to be active so that damage is often caused by operation and service life therefore in the power plant department, and there is an electrical and mechanical maintenance division to maintain the continuity of the power plant operational system. This study's aim 1). Explain about electric motors, 2). Explain the definition of the water jet pump, 3). Explain how the water jet pump works 4). Explain the components used in electric motors and their repair and maintenance.

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.

Background: Stunting rates in Badung Regency show an upward trend while information on funding and utilization and who is the beneficiary is still very limited. Therefore, through the District Health Account, it is expected that decision makers will be able to overcome the problem of adequacy, equity, efficiency, effectiveness and sustainability. Objective: to analyze the cost of stunting prevention using the District Health Account Approach. Method: This research is descriptive using cross-sectional studies, data collection through in-depth interviews to the manager of the District Health Office in Bandung District and the manager of the Provincial Health Department of Bali Nutrition and documentation studies. Results: Most stunting prevention costs came from the central government (70.16%), and the highest proportion of the budget was managed by puskesmas (56.74%). Most of the stunting prevention funding was used for operational expenditure (79.43%), and the financing was mainly directed towards all age groups (48.53%). In the lowest 40% (poor families) the average monthly expenditure is only Rp.438,944 or equivalent to 1,962.55 Kcal per person per day, this figure is below the stipulated calorie adequacy rate of 2,200 - 2,500 Kcal per person per day. Conclusion: The cost of stunting prevention program is only sourced from the government, where most costs come from the central government (70.16%), far exceeding the Badung Regency Government (21.16%) and the Provincial Government of Bali (8.69%). The cost of puskesmas stunting prevention program is used for operational expenses for the bottom 40% (poor families) whose average monthly expenditure is only equivalent to consuming 1,962.55 Kcal of food per person per day. Badung Regency Government to increase the financing of stunting prevention which is prioritized for the lowest 40% population (poor population).Keywords: Stunting; Financing; Badung Regency

This community service aims to develop human resources to improve employee performance at PT Insan Ki Angka. This activity was carried out in November 2021, using training and development methods which included workshops, skills training and mentoring programs. This method is applied on an ongoing basis to ensure effective transfer of knowledge and skills to employees. The results of the activities show that human resource development through comprehensive and ongoing training can significantly improve employee performance, operational efficiency and job satisfaction. While there are challenges such as limited training time and variations in technology skills, the benefits are far greater. Therefore, it is recommended that companies continue to implement structured HR development programs and provide ongoing support for employees, as well as ensure that adequate facilities and resources are available to support the implementation of new knowledge. These steps will help the company achieve its vision and mission and strengthen its competitiveness in the market.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

This study discusses the effect of risk and capital on profitability of banks issued on the Indonesia Stock Exchange in the period of 2013-2017. The data used is panel data, which is a combination of time series data and cross section data. The method of taking data uses purposive sampling. Technical analysis was performed using multiple regression analysis. The results of the study show that credit risk (NPL) and operational risk (BOPO) have a negative and significant effect on profitability (ROA). While liquidity risk (LDR), market risk (NIM), and capital (CAR) do not affect on profitability (ROA). Furthermore credit risk (NPL), operational risk (BOPO) and capital (CAR) have a negative and significant effect on profitability (ROE), while liquidity risk (LDR) and market risk (NIM) do not affect on profitability (ROE). Keywords: profitability, liquidity risk, credit risk, market risk, operational risk and capital.

PT Sintas Kurama Perdana is the first formic acid producer in Southeast Asia. Inventory of finished goods is an important component in supporting the company's operational activities through sales activities. This research method uses qualitative methods by gathering various information and data needed to complete the inventory recording report. The procurement records inventory and invoices still using manual, which makes the process of releasing finished goods less effective. In this case so that the process of releasing goods can be done easily and quickly to avoid mistakes that occur in the process of recording and inputting, finished goods inventory using a web-based application.

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Increasing competition in business competition, especially in companies engaged in the trading sector, requires every business actor to be quick and responsive in handling or responding to the condition of his sales, this is intended so that the company's sales results continue to increase And one of the main keys in sales is the inventory of goods, inventory goods or inventory are goods that can usually be found in closed warehouses, fields, open warehouses, or other storage places, either in the form of raw materials for semi-finished goods, goods for operational purposes, or goods for the needs of a project. By managing goods properly, it will certainly make it easier to find and get information for available goods. And to manage this information, a computer-based inventory information system is needed, which is expected to increase sales volume. The information system created will assist companies in finding or processing data on available goods, processing the entry and exit of goods, as well as knowing information on suppliers

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.

The development of smartphones today is very rapid and can not be separated in everyday life in finding information or making information and in all fields of work requires communication tools to access data and information, it is no wonder in terms of smartphone work being an inseparable part separate, this research I use smartphone especially Android which is currently one of the operational systems that are commonly used by the public especially Indonesia so that it can be used to help team performance in the field in this case Merchandiser in conducting Data Processing Asset Material Promotion Using Qr Code to monitor and control the allocation of promotional material assets in the field to facilitate reporting of promotional material assets. QR Code is a two-dimensional matrix code or barcode that comes from the word "Quick Response", where the contents of the code can be deciphered quickly and precisely, Optimizing the use of applications in this case QR code to facilitate monitoring and control of promotional materials in the field which will help merchandiser to help make it easier to do work in the field and directly connected to the admin computer at the head office, so it will be easy, fast, and accurate.

A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur. Company activities generally consist of three types, namely, operational activities, investment activities and financial activities. The process of receiving and disbursing cash is also recorded at any time for the preparation of the company's income statement. Cash flow recording activities at this company are still manual where every company receipt will be recorded by employees of the finance department which will ultimately be recapitulated in the annual report and compared with other recording results such as cash disbursements. This system has many weaknesses where the information needed cannot be presented quickly and accurately, requiring a fairly complicated process for a longer time to check certain cash flows. 

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.