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Kedai Vespa Palu is a coffee shop business that has been established since 2017 which is engaged in the culinary field. With the main sale of coffee-type drinks. Kedai Vespa Palu in running its business certainly requires financial management of operational management and strategies to fulfill the sustainability of the business. By doing operational management and strategic management and doing business analysis to maintain the sustainability of the business. as for the business results that have been achieved by the hammer vespa shop, namely raw material management, operational management and strategies that are useful for increasing services and turnover of hammer vespa shops. Kedai Vespa Palu will continue to strive to improve the quality of servants and operations, and strategies to achieve even greater targets to develop the business.

The rapid growth of digital startup companies in Indonesia brings its own challenges in human resource (HR) management, especially related to workload and organizational commitment. High work dynamics, aggressive targets, and intense operational pressure can cause an imbalance in workload that impacts motivation, work stress, and increased turnover intention. HR commitment is a key factor in startup success, but it is difficult to achieve without effective and humane workload management. This community service activity was carried out by Karangturi National University (UNKARTUR), through the Faculty of Economics, Business and Humanities (FEBHum), which aims to improve the understanding, skills, and awareness of digital startup entrepreneurs and employees in Bugangan Village, Semarang, regarding workload management strategies. The methods used include workshops, group discussions, and direct assistance. The results of the activity showed an increase in participants' understanding of the impact of disproportionate workloads, as well as the ability to implement efficient and sustainable work strategies. This activity also encourages collaboration between academics and practitioners in designing a healthy and adaptive work environment. With better workload management, it is hoped that the level of commitment, satisfaction, and retention of employees in digital startups can increase, while strengthening the competitiveness of local businesses in the era of digital transformation.

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

Sejak adanya wabah pandemi COVID-19, konsumen semakin menuntut penjaminan mutu dan keamanan pangan karena tingkat kesadaran konsumen akan hal tersebut semakin tinggi. Hal tersebut sangat mempengaruhi seluruh pemain bisnis yang bergerak di industri F&B, terutama pada industri kecil dan menengah. Kondisi tersebut juga mempengaruhi CV Gemilang Kencana sebagai bentuk usaha pengalengan manisan carica. Oleh karena itu, sangat penting adanya analisis mengenai kesesuaian persyaratan GMP (Good Manufacturing Practices) dan SSOP (Sanitation Standard Operational Procedures) pada produksi carica di CV Gemilang Kencana. Tujuan dari penelitian ini adalah menganalisis kesesuaian penerapan kondisi saat ini pada perusahaan dengan kriteria standar GMP dan kriteria standar SSOP. Penelitian ini bersifat penelitian analisis deskriptif dengan pendekatan kualitatif dan dalam bentuk studi kasus. Hasil dari penelitian ini berupa nilai kesesuaian persyaratan GMP sebesar 79,3%, dan kesesuaian persyaratan SSOP sebesar 70,5%. Rekomendasi tindak lanjut diberikan pada parameter-parameter yang memiliki tingkat ketidaksesuaian mayor (0-2), pada aspek GMP terdapat 31 rekomendasi tindak lanjut, sedangkan pada aspek SSOP terdapat 19 rekomendasi tindak lanjut.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

In the industry competition and technological advances increasing, companies can increase their competitive advantage to manage operational costs well. The costs issued by the company must have value added for the company so that there is no waste of costs. Therefore, cost efficiency is very crucial for a company in order to maintain its sustainability of the company. Activity-based management is a technique for increasing efficiency. This research aims to implement activity-based management to increase the efficiency of PT. The Charm of Arnos Concrete Gresik. This research is descriptive and qualitative, using primary data from interviews. Research that is descriptive qualitative using primary data in the form of interviews. Research findings show that by implementing activity-based management in PT Pesona Arnos Beton Gresik, activities with a low amount of added value are obtained after being carried out by this method. Costs that do not have added value can be reduced so that there are cost savings. This still develops efficiency without negating the quality of service provided to consumers or customers.

One aspect that is very important in the management of educational institutions (schools) is the financial aspect. School financial management must be carried out properly starting from planning, implementing, monitoring, evaluating, and reporting. This article discusses school financial management, in this case, the management of school operational assistance funds. These funds are a source of school funds that need to be managed transparently, accountably, effectively, and efficiently.

The development of digital technology has brought significant changes in how businesses are conducted, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. E-commerce has become a key tool for MSMEs to expand their market reach and improve operational efficiency. This seminar discusses the importance of leveraging e-commerce for MSME development in Indonesia, highlighting the potential of digital platforms like social media to enhance market reach and business efficiency. However, challenges such as low digital literacy and inadequate infrastructure remain major barriers to adopting this technology, particularly in rural areas. The seminar results indicate that synergy between the government, private sector, and society is needed to overcome these challenges and support MSMEs in utilizing digital technology for sustainable growth.

This study was an attempt to explore the nexus between career development and employee job performance in UNTAG Semarang, Central Java, Indonesia. The study was necessitated following the need to institute career development programs in organizations for employees to acquire additional knowledge for improved job performance. This study was a survey-type of research that employed a correlational design in an attempt to ascertain the magnitude of the relationship between the studied variables. Structured questionnaires were administered to a sample size of 250 drawn from the population of the study. The Likert 5- point scale was used in quantifying responses while simple regression was employed in determining the degree of the relationship between career development and employee job performance. The result shows a strong relationship between career mentoring and the quality of employee job performance in the organization and concludes that organizations that wish to improve on employee job performance must institute and entrench career mentoring necessary for skill acquisition. The study recommends that organizations should encourage career counseling activities as a leeway to providing a sustainable framework upon which employees acquire the needed operational skills that will enhance their job performance in a typical organization.

Elderly background is defined as someone who is already 60 years old and above. Posyandu Lansia is an activity in community health services and family health services in a certain community-driven area where they can get health services. This study aims to determine the implementation of posyandu for the elderly  during the Covid-19 period  at the Putri Ayu Health Center, Jambi City. Method: this research method  is  qualitative.  Data collection  was carried out by in-depth interviews of  12 informants,  selection of informants by purposive sampling.  Result: The posyandu for the elderly in the work area of  the putri ayu  health center is not constrained by facilities and infrastructure. The Health Office provides an support in the form of facilities and infrastructure.   Operational costs  have been assigned to the  elderly Posyandu so that it  can run  well.  When Covid 19 occurred, all posyandu activities  of  the elderly stopped.  Conclusion:  Elderly people cannot be done during the Covid-19 pandemic due to the outbreak  and  the government's policy   of limiting activities during the Covid-19 period.

Football School (SSB) is a supporting facility for children who have potential in the field of soccer in order to improve their skills. Football is a large ball game played in teams with a team of 10 players and 1 goalkeeper. In this game, teamwork is an important value that must be possessed to achieve competitive victory. However, along with problems in the form of discrepancies in operational standardization in soccer schools, causing negative public perceptions of the existence of this school. Therefore, a research was conducted to build a decision-making model in determining the choice of soccer schools in accordance with legal standards for children, namely using the Analytical Hierarchy Process (AHP) method. The AHP method is one method that can solve a problem because there is a hierarchy where there are several important aspects, namely Objects, Criteria, Sub Criteria, and Alternatives. By combining data and knowledge, it can increase effectiveness in decision makers. It is hoped that in the future, this research can help the community to support their children in the field of soccer by determining the appropriate soccer school.

This research focuses on the effect of digital literacy on students morality. Digital literacy is the ability to use and utilise various digital devices to be more empowered, ethical and democratic in the digital era. This research aims to determine how operational skills are, search the internet, evaluate the content, communicate and is there any effect of digital literacy on students morality. This research used a quantitative approach with basic and supporting techniques in collecting data in the field. The data collected were analyzed used SPSS 26th version. The results of the research note that digital literacy effects the morality of students, but digital literacy is not fully owned by students. This can be seen though the indicators of  operational skill, internet searching,  content evaluation and communication that the researcher proposes to the respondents.

PSWAN is an internetworking project undertaken by Govt. of India at Pondicherry. It covers a vast area, under it there are various state headquarters and district headquarters. Approximately 3000 systems are using its internet services. Since the number of systems are more and the bandwidth required is less so optimization was needed. Optimization was required without hardware modifications, so we defined some of the parameters through which we can achieve the optimization of this network, these parameters are 1. Type of protocol 2. Type of Topology 3. Access policies 4. Load balancing 5. Traffic bottle neck 6. Bandwidth utilization. To make the network cost effective, some small networks were moved to broadband network so that bandwidth usage can be mitigated and consequently network will get optimized. Since this project (PSWAN) is using the CISCO devices only so it was easy to simulate the network, we used OPNET simulator as it is precise than other simulators. First the operational network was simulated and then the proposed one, proposed model showed evident positive results. The simulation tool used is Opnet. OPNET is extensive and powerful simulation software with wide variety of capabilities. It enables the possibility to simulate entire heterogeneous networks with various protocols

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

Penelitian ini bertujuan untuk mengetahui penyebab overlimit kas besar, penyebab overlimit kas besar adanya penyetoran dari cabang ke CCO (Cash and Clearing Operational) atau cabang pusatYang mengakibatkan penambahan limit kas besar di CCO. Kas besar atau cash on bank adalah jenis kas dan dana yang disiapkan untuk kontes non rutin atau kegiatan yang membutuhkan jumlah nominal yang lebih besar. Penelitian ini dilakukan pada PT Bank Mandiri (persero) Tbk Area Manado, dengan menggunakan metode penelitian kualitatif, metode pengumpulan data dilakukan dengan cara yaitu observasi, kemudian pengumpulan data dan selanjutnya yaitu melakukan wawancara, wawancara yang dilakukan yaitu peneliti menanyakan beberapa pertanyaan kepada narasumber. Terakhir pengumpulan data dokumentasi, data dan dokumentasi dibutuhkan sebagai bukti hasil dari penelitian. Hasil penelitian menunjukan bahwa adanya overlimit kas disebabkan oleh banyaknya cabang yang menyetorkan uang ke cabang pusat dan bagaimana cara pegawai CCO mengatasi overlimit kas tersebut.

Radiation protection is a branch of science and engineering that discusses environmental health which is related to providing protection to a person or group of people from the possible negative consequences of ionizing radiation. This research aims to determine the implementation of radiation protection in the Radiology Installation at Dadi Hospital, South Sulawesi Province. This study uses research methods, namely conducting observations and interviews at the hospital. Based on the research results, it was concluded that the implementation of radiation protection in the Radiology Installation room at Dadi Hospital, South Sulawesi province was not in accordance with Bapeten's operational standards so its implementation was not optimal.

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.  

The development of digital technology in the field of education continues to advance, including in academic administration. This article discusses the socialization of a digital system for undergraduate exam registration based on a database in the Physics Education Study Program. The purpose of this socialization is to introduce and implement a system that simplifies the process for students to register for undergraduate exams online. This system is designed to replace the manual registration method, which is time-consuming and prone to errors. Through this socialization, it is expected that students and academic staff can understand the benefits and how to use this new system. The results of the socialization show that the majority of users are satisfied with the ease and speed offered by this system. This system not only improves operational efficiency but also supports transparency and accuracy in academic data. In conclusion, the implementation of this digital system is a positive step towards modernizing academic services in the Physics Education Study Program.