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One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.

According to PUSAKOM in 2022, the prevalence of poisoning in Indonesia in 2021 was 5,921 cases, which is the total number of cases from various categories of causes of poisoning. It was found that 998 cases (17%) were cases of drug and food poisoning, and the other 4,923 cases (83%) were not cases of drug and food poisoning. Poisoning is a condition where psychoactive substances enter which cause disturbances in consciousness, cognition, perception, effects, behavior, function and psychophysiological responses. The Poison Control Center (PCC) was established to assist in the prevention, diagnosis and management of toxicity cases. PCC contributes to various sectors, including education in the field of toxicology and public education, public health by reducing the number of poisoning cases, to the economy by producing a high cost-benefit ratio. However, PCC has not yet been formed in Indonesia. Therefore, there is a need to study the impact of the Poison Control Center and its potential when implemented in Indonesia. The analysis was carried out using article and literature review methods. The results obtained from the review show that the Poison Control Center has enormous potential when implemented in Indonesia from an economic, educational, and health perspective.

This research aims to examine the influence of digital literacy on elementary school students' interest in reading and writing during the Covid-19 pandemic. This research is qualitative research using the systematic literature review (SLR) method. Information is taken from the Google Scholar database for the last 5 years, viz. between 2020 and 2024 in full text format. The research results show that the Covid-19 pandemic has had a significant impact on elementary school students' education, especially in distance learning. Obstacles faced include lack of facilities, slow internet connection, and lack of direct interaction. Parents and teachers also face the challenges of costs, adapting to technology, and difficulty controlling and understanding students. However, online learning opens up opportunities for innovation and collaboration between parents, teachers and the community. Research also shows that the pandemic affects elementary school students' digital literacy and reading interest. Rahman found an increase in reading ability despite obstacles. Mirnawati identified the challenges and opportunities of online learning. Siroj noted that good digital literacy increases interest in reading. Andarini concluded that digital literacy at the UPI Serang Pilot Laboratory Elementary School was going quite well. Salsabillah revealed the negative impact of online learning on literacy and numeracy. Ayuniar highlighted the important role of teachers in teaching reading skills. Solahudin identified internal and external factors that influence students' reading interest. Anam emphasized the need for educational updates and technological support during the pandemic.

Forecasting demand for screen-printed clothing products at the UMKM "D'mitz Screen Printing" in Sobrah Village, Wungu District, Madiun Regency helps with production control planning to maximize supply chain management for screen-printed clothing products. To predict future product demand, it is very important for UMKM to forecast market demand. Forecasting future demand is very important to avoid sales prediction errors that can cause waste, such as increased production costs due to sales predictions being too large, or stock outs due to sales predictions being too small, which results in customers having to wait longer to get the goods they want. Based on this problem, the UMKM "D'mitz Screen Printing" carried out a demand forecasting analysis for screen printed clothing with the aim of reducing waste and maximizing value. Forecasting demand for screen printed clothing for the next five months using time series analysis and moving average methods. Forecasting results for the period March 2022 to February 2023 show sequential forecasting values of 3266.67; 3300; 3250; 3283.33; 3233.33; 3316.67; 3333.33; 3372.22; 3305.56; and 3272.22. From the Mean Absolute Error (MAE) and Mean Square Error (MSE) calculations that have been carried out, the MAE value is 94.44 and the MSE value is 16018.593.

Carrying out construction activities is a complicated activity, problems often occur in the implementation of construction projects causing the owner to experience losses, obstacles that are often faced include delays in project completion time, project cost overruns and inconsistencies in the quality and quality of construction projects. As a solution, competent experts are needed who can manage and control construction projects to avoid the obstacles that often occur. Young Construction Management Experts are one of the experts regulated in SKKNI No. 390 of 2015 to manage and control all activities starting from the planning, design, tendering, implementation, to the post-implementation stages of construction projects. This article aims to identify the competencies needed to become a Young Construction Management Expert using the literature study method. The results obtained were 30 competencies of Young Construction Management Experts which were grouped into 3 aspects, namely knowledge aspects, skills aspects and attitude aspects. These 30 competencies were obtained from SKKNI and relevant journals and books.  

This research work investigates cost implication of change in Naira notes on Household and money market operators in Taraba State. The study adopted a survey research design to obtain data about practices, situations, and views through questionnaires. The number of respondents for Households and Money Market Operators is 394 and 338 respectively. The study used a simple multistage and cluster sampling method to select the sample respondents. The study employed a descriptive statistic method; simple percentages and the Chi-square (x2) statistic were used for the computation and analysis of the data collected. The study found a significant increase in general costs of household and money market operators in Taraba State between 2022 and 2023. This policy significantly affected households and money market operators in Taraba State by increasing their general costs. The study recommends that a reasonable timeline be given to the implementation period with strict monitoring and control of commercial banks to erode favoritism and corruption in the process of policy implementation. There should be stability in the maximum cash withdrawal policy from all means: Point of sale (POS), automated teller machines (ATM) over the bank counter, etc., and adequate provisions for electronic banking for rural and urban centers should be made by financial sector administrators. The government should promote ceaseless cash traceability and accountability to keep the new notes as close to the banking system as possible.

This paper introduces a real-time air quality monitoring system based on the Internet of Things (IoT) integrated with advanced data analytics. The system uses low-cost sensors to gather data on air pollutants, which are then processed using cloud computing and visualized through a web application. Field tests conducted in urban and suburban areas demonstrate the system’s effectiveness in providing accurate, real-time air quality information, enabling timely responses to pollution events.  

The success of the Navy's main tasks is greatly determined by the availability of materials, so it can be said that the Indonesian Navy is an army of heavy materials (heavy materials). Therefore, the materials of the Indonesian Navy are operational tools and equipment that also determine the success of an operation of a warship (KRI). To ensure that these materials are ready for use and maintenance throughout their lifespan, maintenance is necessary. Logistic support, which includes supply support, is an element that also determines the final outcome of each operation carried out. The PUT (Penerima Untuk Terima) procedure for requesting supplies can be easily implemented using an application built with hardware, software, and supporting components. The hardware serves as a crucial component for running software developers and *apk on devices. Software acts as a command in programming languages, executing various commands. The supporting component is physical warehouse data when requesting supplies, which gives software XAMPP commands within the hardware. Therefore, it is necessary to have sufficient supporting software that can be installed on a computer, requiring additional internet costs to open the warehouse management system application. Additionally, it is also necessary to have experts who understand online warehouse systems and job adjustments that were originally performed manually to be computerized. The research results show that the use of a computer-based lesson supply control system with Android technology as the medium for lesson supply requests is quite good and easy to manage in terms of distribution and management of each lesson supply request. With the lesson supply system, timely accuracy during PUT (Penerima Untuk Terima) is beneficial for Subdismatbek, warehouses, and Kadeplog in using lesson supplies. The application still requires constructive suggestions for improvement in the future.  

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

Unemployment and inflation are two main issues that affect economic and social stability in Gorontalo Regency. This study aims to analyze the factors that influence unemployment and inflation rates in the region. Qualitative research methods were used by conducting in-depth interviews with various stakeholders, including workers, entrepreneurs and district governments. The results of the analysis show that factors such as lack of workforce skills, lack of available jobs, rising production costs, and fluctuations in commodity prices contribute to high levels of unemployment and inflation. Evaluation of the limitations of previous studies reveals that the lack of in-depth analysis of the factors underlying these two issues is one of the main weaknesses. Based on the research results, it is recommended that local governments adopt a holistic and integrated approach in overcoming these two problems, by strengthening cross-sector collaboration and implementing effective policies in controlling inflation and increasing employment opportunities. Further research needs to be conducted to evaluate the impact of implementing the proposed policies over a longer period.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

In environmental conservation, accounting plays a crucial role undertaken by companies and other groups. This encompasses interests for public organizations and local companies by companies and other groups. Additionally, environmental accounting also contributes to enhancing effectiveness and productivity in environmental preservation activities by improving internal decision-making processes, such as pricing, controlling overhead costs, and capital budgeting. Qualitative research is utilized to understand and explore this phenomenon using triangulation methods to gather data from various different sources. The research findings indicate that limiting the use of oil-fueled vehicles in Indonesia could be an effort to control climate change, in line with the Paris Agreement, while renewable energy stands as an alternative to be utilized. The UNFCCC has endeavored to regulate the amount or effects of greenhouse gases to limit global temperature rise, with each country expected to set their national contributions to combat climate change. This effort is responded to through UN conferences and results in global agreements, including the Kyoto Protocol and the Paris Agreement, which are legally binding to limit global temperature rise.

Bacteria are microorganisms that require adequate media and nutrients to grow and develop. The media commonly used to grow bacteria is Nutrient agar media, but the price of Nutrient agar media is quite expensive. Corn cobs are lignocellulosic wastes that contain nutrients that can meet the nutritional requirements of bacterial growth media. This study aims to investigate the viability of corn cobs as a cost-effective alternative to Nutrient agar media. Specifically, we explore the variance in bacterial colony growth when utilizing corn cobs as a growth medium for Escherichia coli and Staphylococcus aureus bacteria. Employing a true experimental design with a posttest-only control structure, we analyze the treatment's effects using the One Way ANOVA test and Independent Sample T-test. These statistical methods enable us to discern differences between groups utilizing corncob media with and without added sugar.Our findings reveal noteworthy insights into bacterial colony growth. For Escherichia coli, the average number of colonies on corncob media with sugar was 222 CFU/ml, on corncob media without sugar, it was 164 CFU/ml, and on Nutrient agar media, it reached 361 CFU/ml. In the case of Staphylococcus aureus, colonies on corncob media with sugar averaged 871 CFU/ml, on corncob media without sugar, they averaged 657 CFU/ml, and on Nutrient agar media, they reached 942 CFU/ml.Statistical analysis using the One Way ANOVA test for both Escherichia coli and Staphylococcus aureus demonstrated p-values <0.05, signifying significant differences in their growth on corncob media with sugar, corncob media without sugar, and Nutrient agar media. Furthermore, the Independent Sample T-test results for both bacterial strains yielded p-values <0.05, indicating dissimilar growth patterns on corncob media with sugar compared to corncob media without sugar.In conclusion, our study underscores significant disparities in the growth of Escherichia coli and Staphylococcus aureus bacteria among Nutrient agar media, corncob media with sugar, and corncob media without sugar. Notably, we observed a marked increase in bacterial colony counts on corncob media with sugar and corncob media without sugar.    

The government's role in Islamic economics is very significant, not only in regulating public aspects in accordance with Islamic principles, but also in financial matters such as managing basic needs, creating jobs, and maintaining the stability of the value of money. Public authorities need appropriate arrangements to steer the economy in the desired direction. One of the strategies used is financial regulation, which aims to control the money supply so that economic growth is stable, the cost of living is affordable, and jobs are available. This research aims to explore how the financial approach works from an Islamic perspective in depth. In the context of Islamic economics, the task of public authorities is to ensure that Islamic principles apply in terms of free income, interest-free economy, and money management in accordance with Islamic principles. Financial regulatory instruments also go beyond the use of open markets and custody of money, including in terms of distribution of credit, proportion of advances, and benefits in accordance with Islamic rules. This journal explores the relationship between monetary policy and economic development from an Islamic perspective. The focus is on the government's role in regulating monetary policy to achieve stable and sustainable economic growth in accordance with Islamic principles. The discussion includes financial management strategies that include controlling the money supply, stability of the value of money, and development of an interest-free economy. By considering the basis of free income in Islamic economics, this journal also highlights monetary policy instruments that are in accordance with Islamic values, such as credit distribution and benefit proportions that follow Islamic rules. This research aims to provide in-depth insight into how monetary policy can be implemented effectively in the context of Islamic economics, as well as implications and suggestions for sustainable economic development from an Islamic perspective.

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

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.

PG Madukismo is a sugar factory that was established in 1955 and is the only sugar factory in the province of the Special Region of Yogyakarta. This factory is located in Padokan Village, Tirtonirmolo Village, Kasihan District, Bantul Regency, Special Region of Yogyakarta. PT Madubaru, a company engaged in sugar cane processing, is a sugar and spirits factory located in the Yogyakarta area. Companies that produce cane sugar with SHS IA quality. Product defects are often found, resulting in a decrease in quality, therefore it is necessary to carry out quality control. This study uses the Failure Mode and Effect Analysis (FMEA) method to identify failure modes, Logic Tree Analysis (LTA) to determine the consequences of failure arising from failure modes and determine effective preventive maintenance policies for each machine. For the production quality control section, the Statistical Processing Control (SPC) method is used to analyze product defects to determine whether product defects are still within controllable limits or not. While the Failure Mode and Effect Analysis (FMEA) method is used to determine the failure mode in sugar production. For the quality control section on raw materials using the Economic Order Quantity (EOQ), Re-Order Point (ROP), Safety Stock (SS), and Total Inventory Cost (TIC) methods. The conclusion of this study is regarding the results of the analysis and calculations carried out with several settlement methods and there are several causes of production defects from 5 factors, such as: human factors, work methods, environment, raw materials and machines used. And provide solutions to companies in order to reduce defects by controlling product quality.    

Inventory or stock is stored material or goods that will be used to fulfil a specific purpose. An inventory management system is a set of control policies to determine the level of inventory that must be maintained. XYZ Company is a food company that produces Cireng. In the production process, the amount of demand received by the company varies from period to period.  Based on the existing data, there is too much raw material stock that causes high storage costs for the company. Therefore, the EOQ method is needed to manage the company's inventory. From the data processing carried out in the POM-QM software, the output is obtained for tapioca flour raw materials where the total cost is Rp. 404,034,000 and the reorder point is 8 units, the output of the garlic raw material data where the total cost is Rp. 397,513,200 and the reorder point is 5 units, while the output of the flavouring raw material data where the total cost is Rp. 392,749,500 and the reorder point is 6 units. So as to obtain the optimal amount of inventory in each order, the total cost incurred and the reorder point value for each raw material of the XYZ company.      

Occupational health and safety (K3) is an effort to protect things that are dangerous so that everyone in the work environment is always safe and healthy. Creating a safe and healthy work environment can minimize the occurrence of accidents or accidents that can cause prolonged absences from work and significant costs for the company. Injured or sick workers can hinder productivity and disrupt work. The implementation of work safety basically aims to find weaknesses that exist and the possibility of accidents occurring in the work environment. This function consists of finding the cause and effect of an accident and investigating whether it is controllable or not. Labor productivity is a very important factor for companies, because the higher labor productivity, the more production or work results that can be provided in a certain time. To achieve maximum productivity, other things that are still related to labor productivity must also be considered. Among them are job opportunities, work motivation, work efficiency and effectiveness, work ability, as well as experience and knowledge that support the work process. Measurement of labor productivity is based on a system of physical income per person or hours worked per person based on working time or in days or years. By making these measurements, it is converted into work units, namely. into the amount of work that can be completed by employees working according to implementation standards in one hour. In short: The adoption of occupational health and safety in the workplace is an important factor in increasing the productivity and success of the entire enterprise. With the implementation of OSH it is possible to prevent work-related accidents and injuries, prevent employee absenteeism, which increases job satisfaction and creates competitive advantages that can lead to future employee success.