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The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

The building to be utilized should undergo regular inspections and performance testing to determine whether it can function and operate according to its intended use. Compliance with administrative and technical regulations governing the utilization of buildings is demonstrated through the issuance of a Building Worthiness Certificate (SLF). This study aims to assess the compatibility of the building's function with the conditions during the planning phase and evaluate the structural feasibility of the building. It also seeks to implement the provisions of Government Regulation No. 16 of 2021 regarding the Implementation of Law No. 28 of 2002 on Buildings. Based on the research conducted, it can be concluded that the structural suitability of the MSC Indosat Baturaden building has changed compared to the planned building. Initially designed as a battery storage building, it is currently used as an MSC building or a facility for storing batteries and servers. Additionally, there are discrepancies in the area specified in the original Building Permit (IMB) compared to the current building. Further analysis of the building's structure and the application of current regulations regarding structural serviceability, including dynamic load analysis (earthquake), inter-story drift analysis, P-Delta analysis, and structural cross-section checks, concluded that the building is safe as it meets the requirements specified in SNI 1726:2019 and SNI 2847:2019. The highest structural cross-section capacity ratio was 0.2 < 1, and the inter-story drift value was 0.023 < 0.07. The existing concrete material meets the structural standards, with a characteristic compressive strength of 28.98 MPa. The results of the rebar scan detector test showed that the type of reinforcement used complies with the standards specified during the planning phase, referring to SNI 07–0408–1989. Overall, the structural analysis results for the MSC Indosat Baturaden building indicate that the building is safe and remains fit for use.    

In the rapidly evolving digital era, effective business models are crucial for sustaining competitiveness. This research explores the application of the Business Model Canvas (BMC) to TemplateKuy, a digital platform providing Notion and Spreadsheet templates. The study aims to identify how BMC's nine components—customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures—can be optimized for business growth and sustainability. A qualitative descriptive method was employed, involving interviews, observations, and SWOT analysis to evaluate TemplateKuy’s strategic positioning. The findings reveal that BMC helps TemplateKuy create tailored strategies that align with market demands, improve operational efficiency, and increase value for its users. However, challenges such as resource limitations and market competition persist. These results offer valuable insights for similar businesses aiming to leverage BMC for strategic planning. The study emphasizes the importance of continuous innovation and customer feedback to maintain relevance in the dynamic digital industry.

Learning planning is a learning activity or activity that is structured through planning. The aim of this planning is to achieve the expected results and even produce potential students. Therefore, before carrying out learning, teachers must prepare a learning plan. An educator must have a learning plan because it is very important and even becomes a guideline and standard in achieving goals. The aim of this research is to find out how the implementation of learning planning affects teacher performance and the learning process. This research uses a qualitative descriptive research method. And good learning planning will make the implementation of learning run effectively and well.

Good financial management is an important aspect of student life, especially for those studying economics. Economics students are expected to have a deep understanding of personal financial management and long-term financial planning. However, not all students have the same ability to manage finances. This research aims to analyze the factors that influence the financial management patterns of students at the Faculty of Economics and Business, Brawijaya University. This research uses a quantitative research method with a cross-sectional survey design, namely, data was collected from 50 students through a structured questionnaire. The research results from this method show that the factors that influence the financial management of economics students are  monthly income, knowledge about finance, attitudes toward financial management, experience in financial management, social support, and personal financial needs and goals. Suggestions that can be given to university is to provide guidance to their students include holding regular training on financial management, inviting financial experts to give seminars or guest lectures, and holding student financial counseling.

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

This study aims to analyze the implementation of management functions, the development of Islamic propagation (dakwah), as well as the supporting and inhibiting factors in the management of the Baitussalam Grand Mosque in Purwokerto. The research employs a qualitative approach with structured interviews conducted with mosque administrators, community leaders, and congregants. Data were collected through observation, interviews, and documentation. The findings indicate that the Baitussalam Grand Mosque applies management functions such as planning, organizing, staffing, directing, and controlling. The developed dakwah activities include regular study sessions, religious gatherings for elderly women, Qur'anic Education Parks (TPQ), and special activities during Ramadan. Supporting factors for successful mosque management include regular funding from congregants through donation boxes and benefactors, spacious building infrastructure, adequate facilities, and solid teamwork among administrators. However, challenges include limited government funding, a lack of sufficient mosque courtyard space, and less supportive surrounding environmental conditions.This study highlights the importance of enhancing mosque empowerment to maximize its social benefits within the community.

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

The literacy program implemented at MTs Muslimat NU as part of the MBKM initiative addresses the low reading interest among students by fostering a sustainable reading culture. This program aimed to optimize the school library as a center of learning and increase students’ participation in literacy activities. Activities were structured to accommodate gender-specific groups, dividing each class into two sessions—one for female students and another for male students—conducted from Monday to Thursday. Each group participated twice weekly, engaging in reading exercises, book discussions, and digital literacy training. The methods involved collaborative planning with teachers and students of MBKM, surveys, and focus group discussions to identify the specific needs of the school community. The results demonstrated significant improvements in reading habits, as evidenced by a 30% increase in library visits and active participation in literacy clubs. Additionally, the program fostered the emergence of student leaders who encouraged their peers to engage in reading and critical discussions. This participatory approach proved effective in creating a dynamic literacy ecosystem and strengthening social cohesion within the school. The findings underline the importance of integrating literacy programs with active community participation and optimizing libraries as educational hubs, ensuring long-term benefits in developing reading skills and fostering a culture of knowledge-sharing. 

This study aims to describe the planning, implementation and impact of Drumband Extracurricular in developing students' talents and interests at SMP Negeri 38 Padang. This type of research is qualitative research with a descriptive method.  The research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data were collected through observation, interviews and documentation. The steps of analyzing data are data condensation, data presentation and conclusion drawn. Based on the results of the presentation of data, it can be concluded that: the initial plan to hold a drumband extracurricular was due to the proposal of the student's guardian realized by the junior high school. The drumband extracurricular structure was selected through deliberation of all junior high school ranks. The members of the drumband are taken from grades 7 and 8 through selection. The implementation of drumband extracurricular activities every Saturday and Sunday morning. Before starting, condition the drumband members to get together. Then divide several groups according to musical instruments. The coach gave an example first, after that it was followed by students. After the practice is over, pray together and give motivation from the coach. The impact of drumband extracurricular activities on the development of students' talents and interests is that students can develop their talents and interests outside the classroom. Discipline to time and establish good cooperation between members. Students are more enthusiastic about learning about drumband musical instruments.

The purpose of this study is to determine the standard of preparation of education and training in the BPSDM institution of Central Kalimantan Province. What preparations are made by the Central Kalimantan Province BPSDM institution in preparing or planning training activities. The research method used in this research is qualitative with data collection techniques through observation, interviews and documentation. The research was conducted at the Central Kalimantan Province BPSDM office. The results of this study indicate that the standard of training preparation carried out by the Central Kalimantan Province BPSDM institution is very structured starting from planning activities, analyzing needs, determining training objectives, administrative preparation, educational preparation and organization .    

The purpose of this study is to determine the standard of preparation of education and training in the BPSDM institution of Central Kalimantan Province. What preparations are made by the Central Kalimantan Province BPSDM institution in preparing or planning training activities. The research method used in this research is qualitative with data collection techniques through observation, interviews and documentation. The research was conducted at the Central Kalimantan Province BPSDM office. The results of this study indicate that the standard of training preparation carried out by the Central Kalimantan Province BPSDM institution is very structured starting from planning activities, analyzing needs, determining training objectives, administrative preparation, educational preparation and organization .    

Abstract Rainfall or discharge data is obtained from the river basin authority by conducting hydrological analysis using the Nakayashu Synthetic Unit Hydrograph method to obtain the peak flood discharge and performing a dependable flow analysis (Q80%) using probability equations. On January 2, 2020 there was a flash flood that destroyed at least 1,410 houses, 30 bridges and hydraulic buildings located in the ciberang river flow among them is the PDAM row water intake structure. The need for hydrological studies to predict flood discharge as data needed in planning the stability of hydraulic building structures and determining the water surface elevation for intake operations. The results of the hydrological study of the Ciberang watershed obtained the design flood discharge values for specific return period of Q2 = 205,1 m3/s, Q5 = 340,5 m3/s, Q10 = 406,4 m3/s, Q25 = 475,6 m3/s, Q50 = 518,1 m3/s, Q100 = 549,6 m3/s. The estimated historical flash flood discharge that occurred in early 2020 in the ciberang river upstream of the Karian reservoir based on the testimony of residents as high as 8 meters is equivalent to the design discharge for Q25, which is 475.6 m³/s. The results of the dependable discharge (Q80%) calculations for the Ciberang watershed indicate that the minimum discharge occurs in September at 7.22 m³/s, while the maximum discharge occurs in February at 37.0 m³/s.   Keywords: Hidrology, Rainfall Plan, Flood Discharge Plan, Dependable Discharge.

The administration of government in Indonesia is based on a systemic approach which includes a central government system, called the government, as well as a regional government system. In the practice of government administration, there are concepts of centralization and decentralization that regulate the relationship between central and regional governments. The concept of centralization reflects the characteristic where all authority for administering government is centered in the central government, while the concept of decentralization shows the characteristic where some authority for government affairs, which was previously the responsibility of the central government, is delegated to regional governments . According to Law Number 23 of 2014 concerning Regional Government, the Regional People's Representative Council (DPRD) has a clear position as an integral regional people's representative institution in the administration of government at the local level. DPRD is not just a representative institution, but is also an inseparable part of the regional government structure. The function of the DPRD includes three main aspects, namely legislation, budgeting and supervision. (Kasenda et al., 2020). In an effort to realize this target, the Regional People's Representative Council (DPRD) needs to take concrete steps that can optimally strengthen its role in the context of regional government. The APBD is the implementation of the people's wishes for the government through the DPRD to improve welfare and services to the community. APBD is also the regional government's annual financial planning which is approved by the DPRD and made into policy through regional regulations. As a legislative institution, the DPRD has the responsibility to supervise the use of the budget and the implementation of regional government programs. Effective supervision is expected to increase transparency, accountability, and ensure that the benefits of the programs designed are truly felt by the community, especially those who need it most. Based on this description, the author is interested in conducting further research on the function of the Deli Serdang Regency DPRD in implementing the Regional Revenue and Expenditure Budget in the Development Sector. In formulating regional government policies, both from the executive and legislative branches, the orientation is to pay attention to the welfare of the people. Based on the results of the analysis and discussion, the conclusion is that direct supervision has a positive and significant effect on the effectiveness of supervision. Direct supervision has a positive and significant effect on APBD implementation. Indirect supervision has a positive and significant effect on the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation. The effectiveness of supervision has a positive and significant effect on APBD implementation. Direct supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision. Indirect supervision has a positive and significant effect on APBD implementation through the effectiveness of supervision.

A mixed-use building refers to a combination of several different functions within a single structure, such as residential, office, shopping, and recreational functions built on one site. Designing a mixed-use building requires careful planning and consideration of various factors such as functional needs, aesthetics, and energy conservation. Additionally, the design of mixed-use buildings incorporates various functions within a single area. Floor slabs and beams use plain reinforcing steel with a quality of Fy = 240 MPa (Ø8mm). The concrete cover is taken as 20 mm. From the design results, several thickness types of slabs were obtained according to the load requirements that must be accommodated above them. The following are the moments acting on the floor slabs and beams. The reinforcement calculations are performed using the capacity strength design method according to SNI 2847-2019. The capacity design concept involves controlling the formation of plastic hinges at predetermined locations. The SAP2000 program can directly calculate the feasibility of the structural dimensions and the amount of reinforcement needed from the input program results. In the SAP2000 program, the concrete code used is the American concrete code ACI-318-05/IBC 2003, which differs in some respects from the concrete code in Indonesia SNI 2847-2019. Adjustments need to be made to comply with the regulations in Indonesia. Internal forces from the SAP2000 program are selected from load combinations that generate the maximum moments at the column face. The flexural and shear reinforcement for beams can be directly read from the SAP2000 output in the form of information on the required area of reinforcement. 

Da'wah is an activity that aims to invite people to the path of truth and guidance from Allah SWT, carried out orally or in writing with the spirit of calling and guiding the people. As an integral part of Islamic teachings, this da'wah requires not only sincerity but also good management so that its implementation is effective, structured, and relevant to the development of the times. In this case, management becomes an important element that includes planning, implementing, and evaluating religious programs. The values ​​contained in this management can be reflected in the Qur'an, such as strategy, trustworthy leadership, and a wise approach, emphasizing the importance of integration between da'wah and management. Management is interpreted as an-nizam or at-tanzim, which is a regulatory system that puts everything in its place. The relationship between management and da'wah is synergistic, where da'wah requires a management program and communication media to reach the community effectively and innovatively. A da'i, in this context, also has a very imaudience’s important role, namely as a manager who must understand the audience's characteristics and design the right da'wah strategy. Therefore, the integration of management in da'wah activities is one of the essential needs in building a systematic and competitive da'wah movement amidst modern social dynamics.

The Institute of Fine Arts and Design is an art school that accommodates high levels of art study program enthusiasts in developing skills in the arts, producing creative and appreciative graduates. This study explores design aspects, such as function, site planning, design, and structure related to the art institute as a basis for design development analysis. The method used is a qualitative method through literature studies and field observations. Literature studies are used to analyze data related to the function of similar buildings and similar themes, namely metaphorical architecture. Field observations are conducted to observe and collect data related to the activities of the Fine Arts and Design Institute. The study concludes that in the design of fine arts and design institutes, creative design is needed through a metaphorical architecture approach. Metaphor architecture was raised as a theme because of the application of the principle of transferring information from one subject to another. The application of this concept is demonstrated by the form of the building mass series and the building facade with the play of secondary skin shapes.

Sampang regency, located on Madura Island, is one of the districts that has abundant natural resources. There are various kinds of tourism potential in Sampang Regency. Tourism Management in Sampang Regency requires integrated and structured planning in order to improve the quality of existing tourism. One form of tourism planning in accordance with Article 8 paragraph (1) of Law No. 10 of 2009 on tourism, namely with the Master Plan of Tourism Development (RIPPARKAB), but until now the Sampang Regency government has not passed local regulations governing RIPPARKAB. The method used in this study is empirical juridical method, where this study was conducted by examining the actual circumstances or real circumstances that occur in society with the aim of knowing and finding the facts and data needed. The results showed that, Sampang Regency government efforts in the process of Tourism Development is to establish a decree of the Regent who set an area into a tourist spot. In addition, the Sampang Regency government has also drafted and will soon pass a regional regulation on RIPPARKAB as a guideline and implementation of Article 8 paragraph (1) of Law No. 10 of 2009 on tourism.