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This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

Acute Respiratory Infections (ARI) in the working area of Mulyorejo Public Health Center, where an aluminum factory is located, rank first among the ten most common diseases. This study aims to analyze the influence of sociodemographic characteristics and PM2.5 exposure on ARI complaints in the aluminum factory area of Payageli Village, Deli Serdang Regency. The cross-sectional observational study involved 160 housewives living within a radius of 10–1500 meters from the factory’s chimney. The analysis included univariate, bivariate, and multivariate methods. Results showed that 58.1% of respondents experienced ARI symptoms in the past month. The average ambient (outdoor) PM2.5 concentration measured from three sampling points was 12.3 µg/m³, which did not exceed the WHO standard (<15 µg/m³). The highest concentration was recorded in the southern direction (15.5 µg/m³). Bivariate analysis indicated that education (p = 0.010), direction of house location (p = 0.001), and indoor PM2.5 concentration (p = 0.006) were significantly associated with ARI. Multivariate logistic regression analysis showed that the most dominant factor influencing ARI was indoor PM2.5 concentration (p = 0.039), followed by education (p = 0.013) and direction of house location (p = 0.001). This study provides a scientific basis for air quality control and housing environment improvement to reduce the risk of environmentally related diseases in industrial zones.

This research analyzes the implementation of Occupational Safety and Health (K3/OSH) in the automation project of the Vacuum Pan machine at a sugar factory in Indonesia. The Vacuum Pan machine automation project poses high potential hazards due to its involvement with electrical systems, high-pressure pipes, and the installation of electrical and automatic control systems. The research methods used were daily direct observation in the field and interviews with the factory's safety (EHS) personnel, project workers, and interns for one month, from July 7 to August 8, 2025. The results show that K3 planning, such as the availability of HIRADC documents, SOPs, Safety Plans, and K3 facilities (APAR, evacuation routes, safety signs), has been well-implemented and adheres to applicable standards. K3 supervision activities include Safety Inspection (routine twice a week), Safety Patrol (daily and spontaneous), and Safety Talk or Toolbox Meeting (routine every Wednesday). However, the aspect requiring improvement is worker discipline, particularly in the use of Personal Protective Equipment (PPE) and adherence to Standard Operating Procedures (SOPs), which were recorded at compliance frequencies of 65% and 60%, respectively. Workers' response to hazardous situations was also found to be less responsive (50%). In conclusion, while K3 planning and facilities are adequate, the overall K3 implementation needs to be optimized through increased supervision and the establishment of a disciplined culture regarding PPE and SOPs.

This community service activity aims to improve the quality of vocational education by strengthening the management of the Teaching Factory (TeFa) at SMK Muhammadiyah Purwodadi. This model requires active student involvement in the production of goods or services in accordance with workplace standards, thereby fostering technical, managerial, and professional competencies. The implementation method uses a participatory and collaborative approach, encompassing four main stages: (1) identifying the needs and readiness of target schools, (2) developing training materials based on the results of the needs analysis, (3) implementing TeFa management training using a problem-solving approach and hands-on practice, and (4) providing post-training mentoring and evaluation. The results of the activity demonstrated a significant improvement in the managerial and technical capabilities of TeFa managers. Based on the evaluation results, participants were able to develop a production management plan integrated with the curriculum. In addition, training participants successfully implemented the concept of industrial cooperation in learning activities. Positive impacts were also seen from the increase in student participation in production projects and the increasing variety of workshop service products managed by the School. Thus, this training model can be used as a reference for other vocational schools in developing productive, innovative, and competitive TeFa management.

In the modern industrial world, robots like mechanical arms in automotive factories or packaging lines must move quickly and safely. For this, a real-time operating sistem (RTOS) is needed—think of it as a "super-fast brain" that ensures the robot reacts instantly to commands, without delays or errors. This paper analyzes popular RTOS like FreeRTOS and VxWorks for controlling industrial robots, focusing on evaluating performance (speed of operation) and stability (long-term reliability). We conducted tests in a lab using a simple robot that moves its arm to pick up objects. Performance was measured by response time (how quickly the robot stops when encountering an obstacle, ideally under 10 milliseconds) and throughput (how many tasks it can complete per second). Stability was checked through simulations of disruptions, like heavy loads or interfered sensor signals, using metrics such as error rate and time variation (jitter). Results show that FreeRTOS is more efficient for small, affordable robots, with high performance (average response time of 4 ms) but moderate stability (5-10% errors during overload). In contrast, VxWorks excels in stability (errors <2%, stable for up to 95% of tasks on time) for large factory robots, though it requires stronger hardware. Our analysis uses simple models like graphs and repeated tests, without complex formulas, to prove that the right RTOS can boost production efficiency by up to 25% and reduce accident risks.

This study aims to identify the implementation of soft skills and hard skills, explore strategies for developing hard skills, and analyze entrepreneurial independence among vocational students. Using a qualitative approach, data were collected through interviews and observations, then analyzed descriptively through data reduction, presentation, and verification. The results show that soft skills are internalized through workplace culture programs emphasizing ethics, communication, and adaptability, supported by mentoring and reflection activities. Hard skills are applied in alignment with industry needs through curriculum synchronization, hands-on practice, and skill-based projects, ensuring professional competence. Development of hard skills is strengthened through internships, external training, and peer teaching, with success assessed from product quality, innovation, and relevance to market demand. Entrepreneurial independence is fostered through motivation, alumni inspiration, and the Teaching Factory program that integrates learning with real business experiences. Internships also help students interact directly with customers and handle business challenges, while sustainability is maintained through product management and freelance opportunities. Overall, the implementation of internship-based learning effectively enhances vocational students’ technical and non-technical competencies, enabling them to adapt, innovate, and compete in the dynamic job market.

Bottled Drinking Water (AMDK) “VOCA” is produced by the Teaching Factory Water Treatment, Vocational School of Diponegoro University, to meet the hydration needs of the academic community. However, several issues have been identified, such as packaging defects, uneven product distribution, and stock shortages during peak demand, particularly at large-scale campus events. These issues may affect consumer satisfaction with the VOCA product. This study aims to analyze the influence of product availability, distribution, and product quality on consumer satisfaction. The research uses a quantitative approach with a survey method involving respondents who have consumed VOCA. The sampling technique applied was purposive sampling, and the data were analyzed using multiple linear regression. The results show that all three variables—product availability, distribution, and product quality—have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Among them, product quality is the most dominant factor. These findings highlight the importance of consistently maintaining product quality, improving distribution systems, and ensuring stock availability to meet consumer expectations and enhance the competitiveness of VOCA on campus.

The Hazard and Operability (HAZOP) methodology is a qualitative risk analysis technique commonly used to detect potential work hazards. CV. Suryadi Sentosa, also known as Bapak Suryadi's Home Tempe Industry, is a home-based business that produces tempeh. Almost all of the production procedures are still carried out manually, and occupational accident analysis measures have not been implemented. The factory conditions indicate inadequate lighting and ventilation, as well as relatively slippery floors. It is also observed that the industry workers do not pay much attention to their posture, and they do not use personal protective equipment (PPE). This research was conducted directly at the CV. Suryadi Sentosa Tempe Factory, using interviews and observations of seven workers involved in the production process. The steps taken in this study are compiling the sequence of the production process. By using a Hazard and Operability (HAZOP) worksheet, identify potential risks, conduct risk control analysis, monitor and evaluate, implement improvements, and draw conclusions. The analysis found 9 stages of tempeh production at Mr. Suryadi's facility. Several improvements are needed, including involving several workers to handle soybean processing, creating ventilation to provide good and healthy air circulation for workers, adding lighting as a light source so that workers can perform their tasks comfortably, and using ergonomic chairs and work tables to prevent fatigue and increase factory productivity.

This study aims to analyze the implementation of health education as an integrated marketing strategy for probiotic products through social media at PT Yakult Indonesia Persada. Health education is increasingly recognized as a strategic approach in value-based marketing, where companies offer not only products but also knowledge and added value for consumer well-being. The research employed a qualitative descriptive method using field observation, interviews with marketing staff, and a literature review of related studies. The findings indicate that PT Yakult Indonesia Persada successfully incorporates health education into its marketing activities through the Yakult Lady program, school visits, health seminars, factory tours, and interactive digital content on social media platforms. These strategies have proven effective in raising consumer awareness of digestive health, strengthening brand image, and maintaining customer loyalty. The study highlights the crucial role of social media integration in reaching younger demographics, fostering engagement, and amplifying educational messages. The consistent delivery of educational content, supported by visual storytelling and personalized approaches, has contributed significantly to Yakult’s sustainable growth in the Indonesian probiotic market. Theoretically, this study enriches the discourse on digital marketing and health communication, while practically, it offers insights for companies seeking to align promotional strategies with consumer education and public health improvement.

Belawan Port is a strategic port in North Sumatra with export-import activities reaching 5,000 tons per year, making it an important terminal in supporting international trade and regional economic growth. This research examines the role of daily work reports in dry bulk cargo unloading operations at PT. Wahana Intradermaga Niaga Belawan as a Stevedoring Company (PBM) responsible for ensuring the smooth process of loading and unloading at the port. The research methodology employs library research approach and direct field observation. The dry bulk cargo unloading process involves the inaportnet system and operates for 24 hours with three work shifts. Activities include four main types of operations: stevedoring (transferring cargo from ship to wharf), cargodoring (transfer from wharf to warehouse), delivery (shipment outside the port), and receiving (acceptance from factory to warehouse). The daily report document is a list of all cargo unloading activities during 24 hours at wharf 112. Daily work reports function as structured documentation of daily activities, conveying work progress updates, supporting performance monitoring, and serving as a reference for operational evaluation. The report's usefulness includes strengthening accountability, reducing misunderstandings, early problem detection, consistency in task implementation, and orderly documentation of unloading activities. Operational preparation involves permit processing according to port regulations, equipment preparation such as hopper, conveyor belt, grab, excavator, wheel loader, and sling ropes. Supporting documents include Bill of Lading, Cargo List, Cargo Manifest, and various operational reports. Obstacles faced include the influence of bad weather, human resource constraints related to workforce professionalism, and land transportation barriers. Related institutions include cargo owners, PBM, shipping agents, port authorities, PT. Pelindo Belawan, and EMKL companies that coordinate to ensure smooth dry bulk cargo unloading operations.

The purpose of this research and community service is to identify the problems that occur in the Sukamulya Cikupa Tangerang community and to conduct outreach activities on the role of parents in shaping a generation with Islamic character in the digital era. The method used is Participatory Action Research (PAR). The PAR method is a research and community empowerment approach that positions the community as active participants in the process of identifying problems and designing solutions. This outreach activity is the result of collaboration between residents, the Izzatin Nisa Islamic study group, Muhammadiyah University of Tangerang, and local community leaders. The community service was carried out at Maditerania Residence Sukamulya, Cikupa District, Tangerang Regency. The outreach participants consisted of housewives, teachers, community leaders, and factory workers, totaling 300 participants. The resource person in this outreach activity was a lecturer from Muhammadiyah University of Tangerang. The results of this research and community service are that there are negative impacts of digital technology devices on the younger generation. To prevent these negative impacts, the role of parents is needed in educating, supervising, and providing digital literacy provisions to the younger generation to avoid negative impacts. There is also a need for public education regarding the role of parents in shaping a young generation with Islamic character in accordance with Islamic teachings in the digital era.

Stress can be defined as a condition of tension that affects various aspects of a person’s life. Work-related stress may be caused by several factors, such as excessive workload, tight deadlines, conflicts with colleagues, or uncertainty in the workplace. One method that can be applied to manage stress is the Benson Relaxation Technique. The Benson Technique is a relaxation method that helps relieve bodily tension, with the expectation of improving sleep quality and preparing individuals to achieve a deeper connection with the Creator or spiritual being. This community service activity aimed to provide education regarding the Benson Relaxation Technique to reduce work-related stress among female workers at Soun Scorpio Factory in Karangsoka Village. The methods used in this activity included measuring stress levels using a work stress instrument, assessing knowledge levels through pre-test and post-test questionnaires, and conducting evaluations using observation sheets. The activity involved 25 female workers at Soun Scorpio Factory who received education on the Benson Technique, delivered in two sessions. The evaluation results showed that 84% of the participants were in the moderate stress category, and 16% were in the low-stress category. Knowledge evaluation results indicated that 16 participants (64%) had good knowledge, while 9 participants (36%) had sufficient knowledge. After the intervention, all respondents (100%) showed a reduction in stress levels to the low-stress category. Thus, the Benson Relaxation Technique can serve as an effective approach to reducing work-related stress among female workers and improving their mental well-being.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

. The phenomenon of a potential megathrust earthquake predicted to occur in the coming years has raised widespread concern among the Indonesian public, particularly due to the high vulnerability of existing structures. In response to this issue, this study aims to analyze the structural capacity of buildings in resisting seismic forces and lateral loads, with a specific focus on factory structures. As a civil engineering student specializing in structural engineering, the objective of this research is to examine the behavior, performance, and potential failure patterns of building structures under earthquake loads. The research method employs pushover analysis as a tool for structural assessment, while the evaluation process refers to the guidelines outlined in ATC-40. The analysis results indicate that the factory structure is capable of withstanding a lateral load of 108,587.40 kN, with a controlled roof displacement of 1.5 meters. The structural performance level is categorized under the Damage Control (DO) stage, specifically at performance level SP-2, where the structure remains standing under lateral loads but experiences damage requiring repair before reuse. Furthermore, the failure patterns observed reveal a progressive performance of structural elements, shifting from condition B (Basic), IO (Immediate Occupancy), LS (Life Safety), C (Collapse Prevention), up to E (Extreme Damage). These findings highlight the importance of proper structural design and evaluation in enhancing resilience, ensuring safety, and minimizing potential risks from future megathrust earthquake events.

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

The purpose of this research and community service is to identify the problems that occur in the Sukamulya Cikupa Tangerang community and to conduct outreach activities on the role of parents in shaping a generation with Islamic character in the digital era. The method used is Participatory Action Research (PAR). The PAR method is a research and community empowerment approach that positions the community as active participants in the process of identifying problems and designing solutions. This outreach activity is the result of collaboration between residents, the Izzatin Nisa Islamic study group, Muhammadiyah University of Tangerang, and local community leaders. The community service was carried out at Maditerania Residence Sukamulya, Cikupa District, Tangerang Regency. The outreach participants consisted of housewives, teachers, community leaders, and factory workers, totaling 300 participants. The resource person in this outreach activity was a lecturer from Muhammadiyah University of Tangerang. The results of this research and community service are that there are negative impacts of digital technology devices on the younger generation. To prevent these negative impacts, the role of parents is needed in educating, supervising, and providing digital literacy provisions to the younger generation to avoid negative impacts. There is also a need for public education regarding the role of parents in shaping a young generation with Islamic character in accordance with Islamic teachings in the digital era.

The purpose of this study is to analyze the influence of the work environment, work pressure, and social support on the performance of employees at the palm oil processing factory of PT. Tani Prima Makmur. This research was conducted at the office of the palm oil processing factory located in Lerehoma, Anggaberi District, Konawe Regency. A questionnaire was used as the primary tool for data collection, with a Likert scale employed to measure the responses to various statements related to the work environment, work pressure, social support, and employee performance. Multiple linear regression analysis was applied to examine the relationships between the independent variables (work environment, work pressure, and social support) and the dependent variable (employee performance). The results of the t-test revealed that the significance value of the work pressure variable (X2) is 0.000, which is smaller than the 5% threshold (0.000 < 0.05), indicating that work pressure significantly affects employee performance. Similarly, the significance value for the social support variable (X3) is 0.000, which is also smaller than 0.05, suggesting that social support has a significant impact on employee performance. In contrast, the significance value for the work environment variable (X1) is 0.615, which is greater than 0.05 (0.615 > 0.05), indicating that the work environment does not significantly affect employee performance in this case. These findings suggest that while work pressure and social support are crucial factors influencing employee performance, the work environment may not play as significant a role in improving performance at PT. Tani Prima Makmur. The study highlights the importance of providing adequate support and managing work pressure to enhance employee productivity in the palm oil processing industry. Further research may explore other potential factors that could contribute to improving employee performance in similar contexts.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

Empty oil palm bunches processed by palm oil mills in Indonesia are still abundant, reaching 56.35 million tons per year. Empty oil palm bunches contain around 40% cellulose, so they can still be used for various derivative products, one of which is composite products. The use of empty oil palm bunches as raw materials for Bioplastic production is a series of ongoing research, one of which is starch-cellulose blend, but until now it has not been successfully commercialized. The design of the starch cellulose blend bioplastic industry using palm oil as raw material produces two factories, namely a cellulose factory and a composite bioplastic factory. Both factories are designed in separate buildings. The separation of cellulose from TKKS uses a chemical method with soda, after mechanical treatment of size reduction. The industry is designed in 3 scales of production capacity, namely a large scale of 190,000 tons / year, medium 115.00 tons / year, and small 40,000 tons.year. The financial analysis of the three scales of production capacity as a whole is declared feasible. Profit margin is calculated at a minimum of 17.6%. The average payback period is between 3-5 years with an IRR of 24-49%. Analysis of the economic value produces an EScale index of 0.64 which indicates that the economic scale has been achieved. The economic scale of the starch cellulose blend bioplastic industry from TKKS is at a production capacity of 40,000 tons per year with a minimum supply of TKKS raw materials of 20,203 tons/year. At the smallest economic scale, the BEP is actually only 6627.4 tons/year, where this condition can be achieved because the industry has relatively small fixed costs.