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This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study examines the influence of self-efficacy and motivation on entrepreneurial interest among students of the Entrepreneurship Study Program, Class of 2022, at Universitas Pembangunan Nasional “Veteran” Jawa Timur. Using a quantitative survey method, data were collected from 53 respondents through questionnaires and analyzed with the Partial Least Square (PLS) approach using SmartPLS software. The findings indicate that self-efficacy significantly enhances students’ entrepreneurial interest. Students with strong confidence in their ability to lead, organize, and manage business activities tend to develop higher entrepreneurial intentions. Likewise, motivation has a positive impact on entrepreneurial interest, where the drive to achieve success and self-fulfillment becomes a major factor influencing students to engage in entrepreneurship. The study emphasizes the need to cultivate self-efficacy and intrinsic motivation as essential components in developing independent, confident, and competitive young entrepreneurs who are ready to create innovative business opportunities and contribute to economic growth.  

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

Red blood cells are essential for carrying oxygen and vital nutrients needed for the growth of the fetus, therefore anemia during pregnancy is a complex issue. It is vital for all expectant mothers to fulfill their iron needs because maternal anemia during pregnancy can result in adverse consequences for the child, such as premature birth and low birth weight. The chance of a woman developing anemia increases as she ages during pregnancy. Bleeding is a direct result of the anemia experienced during labor in 17.24% of cases. The purpose of this study was to determine the connection between the incidence of anemia and young pregnant women in Ir. Soekarno Hospital on Morotai Island. The study used an analytical survey with a cross-sectional approach, which is useful for finding relationships between two or more variables. The whole sampling technique, which included 40 participants in all, was used. A checklist was used as the study's instrument. Chi-Square analysis was used to analyze the collected data using SPSS software. The chi-square statistical analysis produced a P-value (asymp. The p-value (2-tailed) is 0.002, which is less than the 0.05 significance level. This indicates a relationship between the start of anemia and young pregnant women. Thus, it is possible to infer a link between the incidence of anemia and young pregnant women, leading to the rejection of H0 and the endorsement of H1.

Background: Family planning is a critical public health strategy to control population growth and improve maternal and child health. Among the available contraceptive methods, the Intrauterine Device (IUD) is highly effective and long-term, yet its uptake remains low in many communities. Midwives play a pivotal role in promoting IUD adoption through counselling, education, and community engagement, but their effectiveness in specific local contexts requires further investigation. Objective: This study aimed to examine the role of midwives in increasing women’s participation in IUD family planning at the Bone Pantai Community Health Center. Methods: A quantitative descriptive-analytical study with a cross-sectional design was conducted. The population included women of reproductive age (15–49 years) eligible for IUD contraception and midwives providing family planning services. A purposive sampling technique was used to select participants. Data were collected through structured questionnaires, interviews, and observation checklists. Statistical analysis was performed using SPSS software, with descriptive statistics to summarize participant characteristics and inferential tests, including the Chi-square test, to examine relationships between midwife interventions and IUD uptake.

Accurate paddy field area data is a crucial factor in agricultural development planning, particularly as a basis for formulating data-driven programs and policies. One of the main problems encountered at the regional level is the continued reliance on administrative data that does not fully reflect actual field conditions due to land use changes, boundary inaccuracies, and limited verification processes. This study aims to determine an appropriate method for obtaining accurate paddy field area data through the application of Geographic Information Systems (GIS) in Maros Regency. The research employed a descriptive quantitative approach using spatial analysis methods. The data utilized consisted of Paddy Field Base Data, National Geospatial Base Maps, high-resolution satellite imagery, and field verification data. Spatial analysis was conducted through digitization, overlay, intersect, and area calculation processes using ArcMap 10.8 software. The results indicate that GIS-based spatial analysis produces more accurate and verified paddy field area data compared to conventional administrative data. The integration of spatial data with field verification effectively minimizes measurement errors and boundary discrepancies. This method can serve as a reliable reference for providing accurate agricultural base data to support planning and policy-making in the agricultural sector.

The advancement of digital technology has driven many service companies to transform toward faster, more efficient, and accurate systems. Himeji Express Banjarmasin, a company engaged in the field of goods delivery services, still faces challenges in data management and service processes that are mostly carried out manually. This condition leads to delays in shipment tracking, data entry errors, and limitations in report generation. To address these issues, a digital application was designed to optimize the delivery service processes at Himeji Express Banjarmasin. The application was developed using the Unified Modeling Language (UML) approach to model system requirements through use case, activity, sequence, and class diagrams. The implementation process utilized Sublime Text and XAMPP software, supported by an integrated database. The results show that the developed digital application can improve the effectiveness of managing customer, employee, pricing, cargo, and transaction data while generating automatic and real-time reports. This application enhances operational efficiency, transparency, and responsiveness to customer needs at Himeji Express.

The development of digital technology has transformed marketing patterns, including in the culinary sector. The MSME Feedmee.ind utilizes digital marketing strategies and builds brand awareness to increase consumer purchasing decisions. This phenomenon is relevant to consumer behavior trends, particularly among the younger generation active on social media, making digital marketing a critical factor in business competition. This research aims to determine the influence of digital marketing and brand awareness on the purchasing decisions for the MSME Feedmee.ind at Royal Plaza Surabaya. This study employs a quantitative method with the population consisting of all Feedmee.ind consumers at Royal Plaza Surabaya, using an accidental sampling technique. The research sample comprises 92 respondents selected based on specific criteria. Data analysis was conducted using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) technique with SmartPLS 4 software. The research findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Similarly, brand awareness is also proven to have a positive and significant effect on purchasing decisions. These findings confirm that an interactive and consistent digital marketing strategy, supported by the strengthening of brand awareness, can effectively increase consumer interest and purchasing decisions.

This study aims to analyze the effect of online learning engagement on student satisfaction, with time management as a mediating variable. Using a quantitative approach with a cross-sectional survey design, this study involved 150 students from the UPPBJ UT Makassar Program who were selected using cluster sampling techniques. The variables used in this study included online learning engagement, technology perception, and student satisfaction, which were measured using a 5-point Likert scale. The data were analyzed using Smart PLS version 4.0 software, which included measurement and structural model evaluation to examine convergent, discriminant, and reliability validity. The results showed that online learning engagement did not have a significant effect on student satisfaction, although there was a positive relationship. However, online learning engagement had a significant effect on technology perception, which in turn had a significant effect on student satisfaction. Technology perception played an important role as a mediator in the relationship between online learning engagement and student satisfaction, reinforcing the direct effect. This mediating effect shows that even though online learning engagement does not directly increase satisfaction, perceptions of online learning technology play a crucial role in increasing student satisfaction. This study provides insight into the importance of technology perceptions in online learning.

This study examines job satisfaction among outsourcing employees in the Pelayanan Teknis Timur (PTT) Division of PDAM Surya Sembada Surabaya, with particular attention to the effects of workload and work environment. PDAM Surya Sembada Surabaya, a company specializing in the processing and distribution of clean water in Surabaya, frequently encounters job dissatisfaction attributed to excessive workload and suboptimal work conditions. A quantitative research design was implemented, utilizing structural equation modeling (SEM) with SmartPLS software for data analysis. Saturated sampling was applied, resulting in a sample of 57 respondents. The findings indicate that increased workload tends to reduce job satisfaction, while improvements in the work environment are associated with higher job satisfaction.

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

In the digital era, the demand for practical and efficient security systems has significantly increased, particularly in the context of access control for restricted rooms or buildings. This research aims to develop an automatic door locking system utilizing an RFID card and a NodeMCU ESP32 microcontroller integrated with Internet of Things (IoT) technology through real-time notifications using the Telegram application. The system is designed to replace conventional locking methods that often present various weaknesses, such as key loss, physical duplication, and lack of remote access capabilities. The development method employed is the Research and Development (R&D) approach, consisting of needs analysis, system design, hardware and software implementation, followed by testing and evaluation. The main components used in the system include the RC522 RFID reader for user identification, Espressif manufactures the ESP-32 microcontroller, which is equipped with Wi-Fi and Bluetooth modules to enable wireless internet connections. NodeMCU ESP32 as the control center and internet connector, a relay module as an electronic switch, and a solenoid door lock as the actuator. The results show that the system is capable of accurately reading RFID card UIDs, granting access to registered cards, activating the solenoid to unlock the door, and sending access status notifications to Telegram in an average of less than three seconds. The system also effectively denies access to unregistered cards and sends warning messages accordingly. Therefore, this system enhances the security and efficiency of room access control and has the potential to be adopted as a prototype solution in the development of smart homes or modern access control systems.

Anxiety disorders are common mental health problems in society, often unrecognized by the sufferer. Identifying the type of anxiety disorder and its influencing factors is crucial for proper treatment. This research aims to apply the K-Nearest Neighbor (K-NN) method in identifying types of anxiety disorders based on influencing factors, focusing on patient data from Sylvani Hospital, Binjai. The K-NN method was chosen because of its ability to classify based on data proximity. This study used medical record data of patients with anxiety disorders, which were processed using MATLAB and Microsoft Excel software. The results show that the K-NN method is effective in identifying types of anxiety disorders, with a high level of accuracy, especially in the identification of Panic Disorder (K05) and Social Anxiety Disorder (K03). The use of MATLAB simplified the identification process by automating results, while data processing in Excel improved classification accuracy. This study concludes that the K-NN method can be an effective alternative in identifying anxiety disorder types based on the factors that influence them. It is recommended for future research to involve more variables and mental health experts for a more comprehensive validation of the results.

This study aims to understand and analyze the diminishing partnership (musyarakah mutanaqisah) financing products in Islamic banking in Indonesia. This research is qualitative and uses a Systematic Literature Review approach by examining various journals from 2020 to 2024 on Google Scholar with the Publish or Perish software. The results indicate that the presence of the musyarakah mutanaqisah contract can be the best solution for property ownership for the community. The demand for housing is currently increasing. The implementation of Musyarakah Mutanaqisah can be a solution for the community in meeting their requirements; however, there are many aspects of the musyarakah mutanaqisah contract that must be understood to ensure that this product operates well in Indonesia. This contract also requires coordinated and comprehensive administrative support.

This study aims to determine the effect of economic literacy and lifestyle on the consumptive behavior of 2021 cohort students in the Economics Education Department, Faculty of Economics and Business, State University of Gorontalo. This research is motivated by the increasing tendency of consumptive behavior among students, which is influenced by easy access to information and modern lifestyles. The type of research used is quantitative research with primary data sources obtained through questionnaires distributed to 35 respondents. The data analysis technique uses multiple linear regression with the help of statistical software. The results show that the variables of economic literacy and lifestyle simultaneously have a significant effect on students' consumptive behavior. The contribution of these two variables is 0.406 or 40.6%, while the remaining 59.4% is influenced by other factors outside this research model.These findings are expected to serve as a consideration for students to be wiser in managing their finances and forming a rational lifestyle, as well as to increase awareness of the importance of personal financial planning for a more stable and sustainable future well-being in today's modern social and economic environment.

In today’s era, we are very familiar with operating systems that function to manage the work of hardware and software so they can be used properly. One of the most widely used operating systems is Windows, because it has an easy-to-understand interface and is capable of running multiple applications simultaneously. To support this, Windows requires a process management mechanism, namely a way for the system to organize running programs so they do not interfere with each other and remain stable. In process management, there is an important component called the Process Control Block (PCB). The PCB can be likened to an identity card or a complete record of a process, as it contains information such as the process ID, status, CPU usage, memory, and files being used. This study aims to analyze the role of the process control block, focusing on how the Process Control Block stores important information regarding the status and activity of each process, ensuring smooth, efficient, and non-conflicting application execution. In this research, experiments were conducted to measure CPU usage, memory, and execution time by various processes with different priorities to observe the information of running processes. The analysis results show that each application has its own Process ID and PCB, which records status, CPU registers, memory allocation, and I/O resources used. The PCB enables multiple applications to perform multitasking effectively.

Mathematics anxiety is a psychological barrier that negatively affects students’ performance and self-confidence. A valid and reliable measurement tool is required to identify this condition accurately. This study aims to examine the construct validity of the Mathematics Anxiety Rating Scale 30 (MARS-30) using a Monte Carlo simulation approach. The research employed first-order confirmatory factor analysis (CFA) through R software with a simulated sample of 300 respondents. The findings revealed that the overall measurement model achieved excellent fit indices, as indicated by Normed χ², RMSEA, SRMR, and CFI, all within the optimal range. Nevertheless, only 8 out of 30 items (26.7%) met the validity criteria, while the remaining 22 items were found invalid. This result suggests that although the global model fit was adequate, most items of MARS-30 did not consistently represent the construct of mathematics anxiety. The implication of this study highlights the necessity of revising the instrument by refining item wording, adjusting indicators, and conducting further testing to ensure stronger construct validity. A more valid instrument will enable educators and researchers to design targeted pedagogical interventions for reducing mathematics anxiety and supporting students’ learning outcomes.

This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.

Introduction: Experiential marketing has become a growing trend in promotional activities by emphasizing personalization and active customer involvement. Preliminary observations indicate a decline in outpatient visits among patients with general insurance and non-JKN coverage in 2023, which may be influenced by a decrease in their intention to use outpatient services. This condition highlights the need for hospitals to implement experiential marketing strategies to enhance patient interest and experience. Objective: This study aims to empirically examine the influence of patient experience and service perception on the intention to use outpatient services, with Strategic Experiential Modules (SEMs) as an intervening variable. Methods: This quantitative research employs a causal design involving outpatient service users as the population. A non-probability sampling technique was used, yielding 249 respondents. Data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS software. Results: The findings reveal that patient experience and service perception simultaneously have a significant positive influence on the intention to use outpatient services through SEMs. Service perception directly shows a significant positive effect on both SEMs and intention to use outpatient services, while SEMs also significantly enhance usage intention. Service perception emerges as the dominant variable in increasing SEMs and usage intention, whereas patient experience has the weakest effect. Conclusion: Patient experience and service perception collectively influence the intention to use outpatient services with SEMs as an intervening variable. Strengthening Customer Relationship Management is essential by improving human resources and optimizing service asset.

Android continues to innovate, and biometric systems particularly fingerprint sensors must operate with high efficiency. However, the main challenge lies in the communication between hardware and software, which often causes high latency, excessive power consumption, and protocol incompatibility between components. As a result, authentication speed decreases and system stability is compromised, especially on mid- to low-range devices. This study explores various implementations of Android-based fingerprint systems, focusing on how sensor modules interact with the microcontroller or Trusted Execution Environment (TEE) and the operating system through a hardware-software co-design approach to evaluate integration efficiency across all layers. The analysis reveals that conventional protocols such as Bluetooth or serial connections still cause delays, while improvements in drivers and the Hardware Abstraction Layer (HAL) can significantly reduce latency. As a solution, the researchers propose a co-design optimization approach that utilizes data flow normalization within the HAL and adopts lightweight communication protocols to accelerate the verification process. Based on the test results, this approach successfully improves efficiency—authentication time is reduced by up to 35% and power consumption decreases by approximately 15%. Therefore, the efficiency of communication between hardware and software becomes a key factor in enhancing the performance and reliability of fingerprint systems on Android devices.