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This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

This study explores the optimization of non-normal assignments utilizing the Hungarian method for both maximization and minimization. The Hungarian algorithm is a combinatorial optimization technique that efficiently solves assignment problems, ensuring optimal allocation of resources. By applying this method to non-normal assignment scenarios, we aim to demonstrate its effectiveness in enhancing productivity and reducing costs in various industries. The findings indicate that the Hungarian method can significantly improve decision-making processes in complex assignment frameworks, leading to more efficient operations.

The assignment problem discusses the problem of creating maximum sales, CV Surya Pelangi assigns its selected employees to enter the target market. CV Surya Pelangi has problems allocating its employees to the target market that has been determined. Before allocating its employees, CV Surya Pelangi has conducted training first. The income data of each employee in these markets is in (thousands) during training, therefore it is necessary to solve the employee allocation problem. The method used in this study is the Hungarian Method, with a focus on the maximization approach. The Hungarian method is known to be effective in solving assignment problems where there are similarities in the number of employees and allocations, and the goal is to optimize the allocation. In this case, maximization means finding a combination of assignments that produce the highest total profit value.  

The puerperium is a critical phase for postpartum mothers that requires special attention to prevent complications. However, awareness of the importance of self-care during this period remains limited, particularly in rural areas such as the working area of Puskesmas Kembang in Jepara. This community service initiative aimed to empower postpartum mothers by enhancing their knowledge and skills in self-care and physical recovery. The approach included interactive education using video media, health talks, group discussions, hands-on demonstrations, and the involvement of family members as key supporters. A total of 20 postpartum mothers and 10 family companions participated in the program. Evaluation through pre- and post-tests revealed significant improvements in knowledge across various aspects of postpartum care, including perineal hygiene, balanced nutrition, early detection of danger signs, and the role of family support. This program proved effective and has the potential to be replicated in other rural settings with similar conditions.

The advancement of digital technology has driven Micro, Small, and Medium Enterprises (MSMEs) to adopt social media and e-commerce-based marketing strategies to expand market reach. This study analyzes the use of social media and e-commerce by Toko UD Kartini as a product marketing strategy. Using a descriptive qualitative method through interviews and observations, it was found that the store relies solely on WhatsApp, without utilizing catalog features or other platforms such as Instagram and online marketplaces. The main challenges include limited human resources and lack of promotional channel diversification. Therefore, digital development strategies such as optimizing WhatsApp Business, using social media actively, and enhancing digital marketing skills are needed to support business growth in the digital era.

The assignment problem discusses the problem of creating maximum sales, CV Surya Pelangi assigns its selected employees to enter the target market. CV Surya Pelangi has problems allocating its employees to the target market that has been determined. Before allocating its employees, CV Surya Pelangi has conducted training first. The income data of each employee in these markets is in (thousands) during training, therefore it is necessary to solve the employee allocation problem. The method used in this study is the Hungarian Method, with a focus on the maximization approach. The Hungarian method is known to be effective in solving assignment problems where there are similarities in the number of employees and allocations, and the goal is to optimize the allocation. In this case, maximization means finding a combination of assignments that produce the highest total profit value.

This study aims to analyze the operational conditions of the raw material warehouse at PT Nutrition And Special Foods Division and evaluate the potential implementation of an Internet of things (IoT)-based warehouse management system (WMS) to improve the efficiency and accuracy of warehouse management. A descriptive qualitative approach was used, including field observations and interviews with several operators and warehouse staff. The findings indicate that the currently used manual system causes various obstacles, such as input errors, slow picking processes, and limited stock tracking capabilities. A simulation of WMS implementation using RFID and barcode technology showed significant improvements, including approximately 40% increase in picking  efficiency, around 90% improvement in stock recording accuracy, and a reduction of input errors by up to 85%. The application of this technology also supports real-time tracking using FIFO/FEFO methods and enhances visibility and decision-making in logistics operations. Thus, the integration of RFID, barcode, and QR code in WMS proves effective in transforming warehouse management into a faster, more accurate, and responsive system aligned with supply chain dynamics.

This study presents a Systematic Literature Review (SLR) focusing on the application of the Branch and Bound (B&B) method in production optimization. In modern industry, achieving operational efficiency and profitability is essential, yet optimization often yields fractional solutions that are unrealistic for indivisible entities. The Branch and Bound method, as part of Integer Programming, has proven effective in addressing these constraints by converting fractional solutions into optimal integer values. This SLR analyzed 12 scientific articles published between 2016 and 2024, sourced from databases such as Google Scholar, Scopus, and SINTA. The analysis reveals that B&B is widely utilized to maximize production profit across various sectors, including spring beds, woven fabrics, bread, and furniture, often formulated as Integer Linear Programming (ILP) problems. Furthermore, this method is also applied to minimize production time and determine the shortest routes. Overall, B&B is a flexible and efficient tool that assists companies in managing resources and achieving maximum profit with realistic integer solutions.

Islamic economics emerged as an alternative system based on Islamic principles to overcome inequality and social injustice in the conventional economic system. This article aims to examine the role of Islamic economics in achieving social justice through four main pillars: digitization of Islamic finance, empowerment of Sharia-based MSMEs, strengthening Islamic microfinance institutions, and optimizing ZISWAF (zakat, infaq, sadaqah, and waqf). This study uses a qualitative method with a literature review approach using national and international journals published since 2021. The results of the study show that Islamic economics has great potential in building a fair, inclusive, and sustainable economic system if supported by technological innovation, integrative policies, and improving public literacy. This research emphasizes the need for synergy between the government, Islamic financial institutions, business actors, and the community to strengthen the role of the Islamic economy in national development. In addition, it is necessary to strengthen regulations and cross-sector collaboration so that the implementation of the Islamic economy can run optimally in various lines of life. With sustained support, Islamic economics is believed to be able to be a solution to complex modern economic challenges.

An effective project management system is a crucial need in software development and other IT projects. This study aims to design and evaluate a web-based project management information system with integration of collaboration, scheduling, and reporting features based on real-time data. This study adopts a combined approach from three previous studies, namely a NodeJS-based collaboration system, a CodeIgniter project management system, and a PERT-based evaluation approach. The implementation results show increased teamwork efficiency, reporting accuracy, and managerial ability to anticipate project obstacles. This system is suitable for application in various scales of IT projects.

This program was designed to improve the financial literacy of Generation Z, with a specific focus on members of the Maluku Protestant Church Youth Movement (AMGPM) in Poka Village. Initial assessments indicated that most participants had limited financial knowledge, with fewer than 30% understanding basic investment concepts. The initiative employed socialization and simulation methods to educate participants on investment principles, introduce regulated investment applications approved by OJK and BAPPEBTI, and promote secure online investment strategies. Evaluation findings revealed significant progress, with 40% of participants showing improved financial literacy. Additionally, over 75% successfully performed investment steps during simulations, and 85% expressed increased confidence in beginning their investment journey. While the program effectively enhanced participants' understanding, continued training is necessary to ensure long-term impact, particularly in the areas of portfolio diversification and risk management, which are critical for building sustainable and resilient investment practices.

This study aims to analyze the role of Knowledge Management (KM) and talent management in talent retention strategies in the West Java Provincial Government. In facing the challenges of competition to retain talented employees in the public sector, these two concepts are expected to increase employee engagement and job satisfaction, which in turn will reduce the turnover rate. This study uses a qualitative approach with a case study method, involving 150 respondents from various West Java Provincial Government agencies, consisting of employees with different backgrounds and positions. Data were collected through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the implementation of KM in the West Java Provincial Government is still limited, with most of the information shared being tacit and informal. In addition, the implementation of talent management tends to be unfair, with some employees feeling that they do not get equal opportunities in career development. Factors that influence talent retention include job satisfaction, career development opportunities, compensation, and organizational culture. This study also found that the integration of KM and talent management can strengthen talent retention strategies, but challenges related to technological infrastructure, inequality in career opportunities, and lack of an integrated system are still obstacles.

Bahan pangan pada umumnya sangat sensitif dan mudah mengalami penurunan kualitas karena faktor lingkungan, kimia, biokimia, mikrobiologi, oksigen, air, cahaya, dan temperatur. Penelitian tentang pelapisan produk pangan dengan edible coating/film telah banyak dilakukan dan terbukti dapat memperpanjang masa simpan dan memperbaiki kualitas produk. Materi polimer untuk edible coating/film yang paling aman, potensial, dan sudah banyak diteliti adalah bahan organik terbarukan. Smart edible packaging merupakan inovasi kemasan pangan yang menggabungkan fungsi proteksi produk dengan kemampuan mendeteksi perubahan mutu secara visual. Penggunaan bahan dasar alami seperti konjac, kitosan, alginat, dan pati memungkinkan pembentukan film yang stabil, fleksibel, dan aman dikonsumsi. Penambahan bahan aktif berupa antosianin dari bunga rosella dan bunga telang, serta biofiller dari tepung cangkang telur, mampu meningkatkan ketahanan mekanik film serta memberikan indikator perubahan mutu melalui perubahan warna. Smart edible packaging ini berpotensi untuk memperpanjang masa simpan produk, meningkatkan keamanan pangan, serta menjadi solusi pengemasan yang lebih ramah lingkungan. Optimalisasi formulasi dan pengujian lebih lanjut diperlukan untuk memperluas penerapannya dalam berbagai produk pangan. 

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.

Human resources are the driving force of animal husbandry in Indonesia, because the role of human resources is important and aligned with qualified work skills will create sustainable dairy farms. This Literature Review aims to examine the effect of increasing productivity and sustainability of dairy farms through optimizing human resource management. This study used a systematic review method. After collecting information from 13 SINTA accredited journals and SCOPUS indexed journals, it was found that optimizing human resource management plays an important role in realizing productivity and sustainability of dairy cows, as found in this literature review that empowering farmers by providing training, knowledge and skills is a key factor in increasing production yields that support business sustainability.

Latar Belakang: Osteoartritis (OA) lutut merupakan salah satu masalah kesehatan utama pada lansia yang menyebabkan nyeri dan keterbatasan fungsi gerak. Di wilayah pesisir Kalimantan Timur, akses terhadap layanan fisioterapi masih terbatas. Tujuan: Mengoptimalkan manajemen nyeri dan peningkatan fleksibilitas melalui intervensi fisioterapi berupa stretching dan Transcutaneous Electrical Nerve Stimulation (TENS) pada lansia dengan OA lutut. Metode: Program pengabdian masyarakat ini menggunakan desain pre-test dan post-test yang melibatkan tiga lansia di Posbindu pesisir. Intervensi dilakukan secara rutin selama beberapa minggu, dengan pengukuran nyeri menggunakan Visual Analog Scale (VAS) dan fleksibilitas menggunakan Sit and Reach Test. Hasil: Terjadi penurunan nyeri rata-rata sebesar 3 poin VAS dan peningkatan fleksibilitas 2–5 cm pada Sit and Reach Test. Kesimpulan: Intervensi stretching dan TENS efektif dalam menurunkan nyeri dan meningkatkan fungsi gerak lansia dengan OA lutut. Program ini menunjukkan bahwa layanan fisioterapi berbasis komunitas di Posbindu merupakan pendekatan yang efisien, aplikatif, dan berkelanjutan di wilayah dengan keterbatasan layanan kesehatan.

This community service activity aims to optimize the understanding and skills of elementary school (SD) teachers in Tarik District in implementing innovative learning based on deep learning. The concept of deep learning in the context of education does not solely refer to the use of technology, but also includes a deep, reflective, and meaningful learning approach. Through this approach, teachers are expected to be able to create a learning environment that encourages students to think critically, creatively, and be able to collaborate effectively. This activity was attended by 34 elementary school teachers from eight schools in the Tarik District area. In addition to providing training related to deep learning concepts and strategies, such as project-based learning and problem-based learning, this activity also introduced the use of OLabs (Online Labs), which is a virtual laboratory platform that can be accessed for free and is specifically designed to support the implementation of online experimental learning. The use of OLabs provides an efficient and flexible alternative, especially for educational units that have limited laboratory facilities. Based on the results of the evaluation, there was a significant increase in teachers' understanding of innovative learning principles, as well as a commitment to implement the approach in an adaptive manner and in accordance with the context of each school. This activity is expected to be the starting point in efforts to strengthen the pedagogic capacity of teachers, in order to support the implementation of the Independent Curriculum and answer the challenges of 21st century education.

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

This article discusses the development strategy of Village-Owned Enterprises (BUMDesa) through the optimization of village land in Turi Village, Turi District, Lamongan Regency, as an effort to sustainably increase village income. The potential of village land, including agricultural, fishery, and marginal lands that have not been utilized optimally, serves as the main focus for economic development initiatives. A qualitative approach with case study methodology is employed to explore in-depth the strategies, challenges, and opportunities faced by Turi BUMDesa in managing these assets. The study emphasizes the importance of professional, innovative, and participatory asset management supported by collaboration among stakeholders such as local government, community members, BUMDesa managers, and the private sector. Through identifying unique land potential, market analysis, and developing innovative business models such as agro-tourism, integrated agriculture, and renewable energy, BUMDesa is expected to create productive and sustainable economic activities. The main challenges include low land utilization, limited institutional capacity, and minimal innovation in business management. Therefore, capacity building, innovative business development, and strengthening cooperation are key to the success of this strategy. The development of BUMDesa based on land optimization in Turi Village is expected to enhance local income, strengthen community economic independence, and open new employment opportunities for villagers. Overall, this article emphasizes that proper and innovative asset management is crucial for achieving sustainable village development and improving community welfare evenly.