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This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

Conflict plays an important role in work organizations where good conflict management can benefit the organization as a whole. The purpose of this study was to examine the relationship between trust, team identification and conflict in teams both task conflict and relationship conflict. The study also examined the effect of the relationship between team identification and conflict in teams with trust in colleagues as mediators. This research is an empirical research with a quantitative descriptive approach. This research uses a case study model involving 252 employees at a maufaktur company and 219 employees at a large pharmaceutical company in the Central Java region. The findings showed that team identification was associated with lower levels of relationship conflict and task conflict. These relationships are mediated by trust in their co-workers The findings reveal concerns about the mechanisms by which employee attitudes influence performance behavior. The research also shows how managers and organizations create optimal levels of conflict in their teamwork.

This study aims to determine and describe the effectiveness of the Problem Based Learning method in improving short story writing skills. the research uses the type of class action research. Based on the test results, the results of student activities and the results of teacher performance in each cycle have increased and are effective, in accordance with the success indicators used by researchers in this study. The effectiveness of using problem-based learning model can improve the learning of short story writing skills. It is proven by the percentage of activeness, concentration, and motivation as well as the results achieved by students in learning to write short stories that have increased in each cycle. In cycle I, students were quite active with an average score of 15.15 or in the moderately active category (C). In cycle II, student activeness increased to 17.04 or entered the active category (B).

In the current era of globalization, the tourism sector is one of the activities that has a very strategic role in supporting the development of the national economy. This sector is proclaimed as one of the reliable sources of foreign exchange earners, it is also a sector capable of absorbing labor and encouraging investment development. However, at this time all forms of community activity have stopped due to the Corona Virus Pandemic that has hit all corners of the country, including Indonesia, especially in the field of tourism. Thus, the Government of Indonesia has determined that Indonesia is entering the New Normal Era (New Order). The Bener Meriah Regency Government must be able to issue a good strategy so that regional income and also the community in the field of tourism can continue to run well. However, the current problem is that in Bener Meriah Regency, tourists during the pandemic have decreased dramatically so that people's incomes in the tourism sector have deteriorated. This study uses a descriptive qualitative research method using techniques to obtain data through observation, interviews, and documentation. This study used 7 informants who were determined purposively consisting of the Head of the Bener Meriah Regency Tourism Office along with his staff, business actors and the community. The results show that the strategy that has been implemented has been effective even though the strategy has not been able to increase the income of the community in the tourism sector, such as the lack of sensitivity of the community and tourism object managers in carrying out health protocols, the absence of regulations or Qanun on tourism. Suggestions for the future so that the Bener Meriah Regency Government is much better at increasing community income in the new normal period and can work together with the whole community in creating the current new normal era so that it runs well in the future.

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.

Consumer satisfaction will be formed if it can meet the basic expectations of consumers. Many factors influence consumer satisfaction, including Retailing Mix and Service Quality. The purpose of this research is to determine whether there is an influence of Retailing Mix on customer satisfaction at Bolly Sila Bima Regency, to determine whether there is an effect of Service Quality on customer satisfaction at Bolly Sila Bima Regency and to determine whether there is an effect of Retailing Mix and Service Quality on customer satisfaction at Bolly Sila Bima Regency. The population in this study were consumers of Bolly Sila, Bima Regency, who had shopped at Bolly Sila, Bima Regency. The sample was determined by accidental sampling technique with 60 respondents. The data collection method used was a questionnaire (questionnaire), observation and literature study. Data analysis techniques used in this study were instrument tests (validity test and reliability test), multiple linear regression analysis, T test, f test, correlation coefficient and determination coefficient using the SPSS 20 program. Based on the results of data processing with the T test method, and F test, it is known that the Retailing Mix and Service Quality variables simultaneously have a significant effect on Consumerr Satisfaction at Bolly Sila, Bima Regency. Partially, the results of this study indicate that the Retailing Mix variable has a significant effect on consumer satisfaction at Bolly Sila, Bima Regency. Meanwhile, Service Quality has no significant effect on Consumer Satisfaction at Bolly Sila, Bima Regency.

The joint stock price index (IHSG) as a benchmark for the progress of the capital market in Indonesia. The purpose of this study was to analyze the effect of Macro Variables on the Composite Stock Price Index (JCI) for the period 2010 to 2021. The macro variables used were Inflation, Economic Growth, Dollar Exchange Rate and SBI or 7 Day Repo Rate against the JCI. The number of years in the sample is 12 years, from 2010 to 2021. Multiple linear regression analysis, T test, F test, coefficient of determination test using SPSS Version 26 software. The conclusion is that gold price and Lq45 has  significant effect on the JCI, while the others macro variable, have no significant effect on the JCI. Simultaneously, all macro variables have a significant effect on the JCI.    

The research was conducted with the aim of knowing the effect of Competence and Knowledge Management on Employee Performance at the Indonesian University of Education, Tasikmalaya Campus. The method used is a quantitative descriptive method. The results of the study show that competence has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if the competence of employees increases, the performance of the Administrative Section Employees will also increase. Knowledge management has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if knowledge management increases, the performance of Administrative Officers will also increase. Competence and knowledge management have a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if competence and knowledge management increases, the performance of the Administrative Section Employees also increases.

Information technology is not followed by an increase in knowledge, skills and work attitudes of employees in carrying out their duties and responsibilities. In addition, employee performance is affected by good governance which is not optimal due to the absence of transparent data in improving staff quality and lack of employee involvement in the decision-making process and the competence of human resources is not optimal because there are still many employees who do not have a high level of education and the rapid development of information technology is not followed by an increase in knowledge, skills and work attitudes of employees in carrying out their duties and responsibilities. The research was conducted using a quantitative explanatory survey method. The data analysis technique used is descriptive statistics, inferential statistical analysis with multiple regression models. The results of the study inform (1) Good governance has a positive and significant effect on employee performance at the Ciamis District Tourism Office. This means that the better the good governance, the higher the performance of employees at the Ciamis Regency Tourism Office. (2) Competence has a positive and significant effect on employee performance at the Ciamis Regency Tourism Office. This means that the higher the competency, the higher the employee performance at the Ciamis Regency Tourism Office. (3) Good governance and competence have a positive and significant effect on employee performance at the Ciamis District Tourism Office. This means that the better the good governance and competence, the higher the employee performance at the Ciamis Regency Tourism Office.

This study aims to determine the effect of compensation, work discipline, turnover intention on the performance of employees of the Bima City Business Development Cooperative. The approach used in this research is using an associative approach. The sample in this research is 32 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that compensation (X1), work discipline (X2) and turnover intention (X3) simultaneously have a significant effect on the performance of employees of the Bima City Business Development Cooperative. with an effect of 66.8%.

This study aims to determine the effect of communication and the work environment on employee morale at the Office of Cooperatives, Industry and Trade in Bima City. The approach used in this research is using an associative approach. The sample in this research is 40 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that communication (X1) and work environment (X2) have a significant effect on employee morale at the Office of Cooperatives, Industry and Trade of the City of Bima with an effect of 56.2%.

This study aims to determine the effect of convenience, security, promotion risks on the decision to use shopee paylater in Solo Raya. This research is a quantitative study, the population used is shopee paylater users who are in Solo Raya. Sampling in this study used purposive sampling techniques totaling 97 respondents. The data of this study were taken using a questionnaire. Meotde data analysis used validity and reliability tests, classical assumption tests and multiple linear regression tests using the spss23 program. The results of this study show that partially convenience does not have a significant effect on usage decisions, while security, risk, promotion, have a significant positive effect on usage decisions.

This study aims to determine and analyze the effect of empowering teaching staff on work productivity in high school education staff in Tasikmalaya Regency. The research method used in this study is a survey method. The population in this study were all high school education staff in Tasikmalaya Regency. Sampling from the study population was carried out using a total sampling technique, namely as many as 53 education staff. The analysis used is descriptive analysis and simple linear regression. The results of the study show that there is a significant effect of empowering teaching staff on work productivity in high schools throughout Tasikmalaya Regency. Empowerment of employees is an important strategy for organizations to increase the strength and engagement of their employees with the assumption that empowered employees tend to be more efficient in completing work. Thus, the Principal must maintain the empowerment that has been done before and increase empowerment in terms of credibility with employees such as involving employees in planning and decision-making processes.

This study aims to produce interactive video learning media in mathematics learning to improve students' mathematical understanding that is valid, practical and effective. This research is a development research where the research procedure uses a 4D design, namely (Define, Design, Development, and Dissemination) but this research only reaches the Development stage due to limited time, costs and research subjects. The subjects in this study were 26 class X students of SMAN 1 Nanga Tayap. The instrument used by the researcher was a validation sheet to see the validity of interactive video media, a response questionnaire was used to see the practicality of interactive video media and a pilot test was used to see the practicality of interactive video media in improving students' mathematical understanding abilities. Based on the validation of the three validators on learning interactive video media, it can be declared valid with an average index percentage of 79.69% with valid criteria. Material expert validation was declared valid with an average index percentage of 78.88% with valid criteria. Meanwhile, media expert validation was declared valid with an average percentage index of 79.28% with valid criteria. The level of practicality with an average percentage of teacher responses is 80%, with very valid criteria and an average percentage of student responses is 82.66% with very practical criteria. From the results of completing the teacher and student response questionnaire, interactive video learning media for students' mathematical understanding can be stated to be very practical for students. The level of effectiveness of students after using interactive video learning media on mathematical understanding abilities is 80.76% with very effective criteria.    

This study aims to determine the effect of SOPs, Salaries, and Incentives on the performance of educators at the PEACE Pare Course Institute. The method used is quantitative. The population in this study was all 30 educators of the PEACE Pare Course Institute. The analytical tools used in this study are validity and reliability tests, classical assumption tests, multiple linear regression tests, F tests and t tests, determinant coefficients. Data processing using SPSS 23 statistics for windows. Based on the results of the study, it is known that simultaneously SOPs, Salaries, and Incentives have a significant and positive effect on educator performance. The results of the Incentive Variable analysis are the most dominant influence on performance where the coefficient value is 0.895 compared to the SOP and Salary variables whose coefficient values are only -0.244 and 1.926. This does not fit with the initial hypothesis

In previous research, mango rind extract has been studied as an antioxidant, antihypertensive, and antidiabetic, because it contains flavonoids and 17% mangiferin compounds. In this research, the effect of arumanis mango rind extract gel (Mangifera indica L.) as an anti-inflammatory was tested in male white mice induced by carrageenan using the granuloma pouch method. This experimental study used experimental white male mice which were grouped into 5 groups: the control group, the group with 2% mango rinf extract, the group with 4% mango rind extract, the group with 8% mango rind extract, and the comparison group. The parameters that were analyzed were exudate volume, total leukocytes, and type of leukocytes on days 3, 5, 7. The results showed that mango arumanis (Mangifera indica L.) rind extract had anti-inflammatory effectiveness topically as indicated by a decrease in the average exudate volume, total leukocytes, and leukocyte cell types (segmented neutrophil cells and lymphocyte cells) in each concentration group of mango rind extract, based on two-way ANOVA test and Duncan's test showed significant differences with respect to concentration and time (p<0.05). It can be concluded that all gel concentrations of arumanis mango rind extract (Mangifera indica L.) 2%, 4%, and 8% have anti-inflammatory effects.

This study aims to, (1) To describe the ability to write official letters of VII grade students of SMP Muhammadiyah 1 Medan in the academic year 2022/2023 before using flashcards learning media. (2) To describe the ability to write official letters of VII grade students of SMP Muhammadiyah 1 Medan in the academic year 2022/2023 after using flashcard learning media. (3) To describe the impact of using flashcard learning media in improving the ability to write official letters of VII grade students of SMP Muhammadiyah 1 Medan in the academic year 2022/2023. The population in this study were all VII grade students of SMP Muhammadiyah 1 Medan with a research sample of 37 students of VII-T2 grade students of SMP Muhammadiyah 1 Medan. The instruments used in this study are the accuracy of letter content, completeness of letter content, appropriateness of letter format, word accuracy, sentence accuracy, and spelling and writing. The method used in this research was one group pretest-posttest. The data analysis technique used the analysis requirement test, normality test, and hypothesis testing. The results of pretest research obtained an average of 57.75, and fell into the category of less. However, the posttest research results obtained an average of 79.29 and included in the good category. Through hypothesis testing, namely 6.20057 > 2.02809, it can be concluded that there is a significant effect of flashcard learning media on the ability to write official letters of VII grade students of SMP Muhammadiyah 1 Medan.

This research is conducted to analyze of the Return on Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover of Company Value, which proxied by Price to Book Value. The population in this research used secondary data in the form of financial reports from energy sector companies for the 2018-2022 period which were listed on the Indonesia Stock Exchange (IDX) as many as 76 companies. The research used a purposive sampling method and obtained 40 companies as sample. Data analysis used multiple linear regression analysis with help of the SPSS Version 25 program. The results of this research indicate that Return On Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover have a positive and significant effect on company value.

Ecological feminism is feminism that seeks to unite the demands of the women's movement with the ecological movement to realize a world and worldview that is not based on the domination of socio-economic and conceptual structures. Ecofeminism challenges the dominant paradigm that has perpetuated the oppression of women and the degradation of nature. Women's roles in both the domestic and public spheres intersect with the environment. Hence, of course, it can have positive and harmful environmental effects. This research uses a literature study method where several studies are related to the main principles of ecofeminism, historical development, and contributions to environmental discourse. This research reveals that women in various regions of Indonesia still need to be included in environmental management in terms of access, participation, control, and benefits. Thus, ecofeminism advocates for social and ecological justice, aiming for a more just and sustainable future for all. It concludes that women and men have equal roles in maintaining the environment for a sustainable life.  

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.