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Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

This study aims to describe the process of management of educational facilities and infrastructure in an effort to improve the quality of education in elementary schools. Facilities and infrastructure have an important role in education, and the existence of adequate facilities can help improve the quality of learning. This study uses a descriptive qualitative method, with data sources obtained through observation, interviews, and documentation. Interview informants include school principals, teachers who manage facilities and infrastructure, and subject teachers. The results of the study show that school facilities and infrastructure are well managed, including planning, procurement, use, inventory, removal, and supervision. The management process runs smoothly, which makes stakeholders feel satisfied and contributes to achievements.

During this time, the development of technology has progressed rapidly.  In this sense, many companies have followed this technological development and introduced it into the collection of inventory data of assets, goods, and their financial reports. To obtain accurate and precise data, an inventory data collection system is required. Manual accounting calculations mean that Depot Kayu Kusen Laris III often records inventory incorrectly, which affects the resulting financial reports. Therefore, this study aims to develop an inventory information system that will support accurate data collection at Kayu Kusen Laris III Depot. The conclusion of this study is that the inventory data information system is designed using Access and SQL database.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

Inventory management is a crucial aspect of ensuring operational efficiency, especially in trade and distribution companies like PT. Indah Permata. The manual recording system currently in use creates several challenges, such as data entry errors, duplication, and delayed reporting. Therefore, this study aims to develop a web-based inventory management system to address these issues and optimize the company's operations. The development method used is the waterfall model, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was developed using PHP Native and MySQL as the database. The results show that the system improves operational efficiency by speeding up real-time item tracking, minimizing human errors, and enhancing data security and accessibility. With features such as login, data addition, editing, deletion, search, and export, the system enables administrators to manage inventory more effectively. Additionally, it supports quick and accurate decision-making processes. This system can serve as a solution for other companies facing similar challenges in inventory management.

Along with the advancement of technology, online gambling games that were initially only considered entertainment, turned into a source of income or known as online gambling. On this basis, the government issued Law Number 11 of 2008 concerning Information and Electronic Transactions to regulate the management of information and electronic transactions in Indonesia. Since its enactment in 2008, Law No. 11 of 2008 has not undergone major changes to keep pace with the rapid advancement of information technology, especially related to online gambling. This research is a normative judicial research supported by a legislative approach, a sociolegal approach and a conceptual approach using primary legal materials, secondary legal materials and tertiary legal materials. This study uses data collection techniques in the form of observation and literature studies. The processing technique of legal materials is carried out in several stages, namely inventory, classification, systematization and verification, after which it will be analyzed qualitatively judicially according to the information obtained from various legal materials. The results of this study show that (1) Regulation of online gambling in Indonesia is regulated in 9 laws and regulations, namely in laws and regulations (2) Law enforcement against online gambling in Indonesia has not been running effectively, seeing that the data on online gambling cases from year to year online gambling cases are increasing. (3) Legal protection for people involved in online gambling, having legal protection rights guaranteed by Law Number 8 of 1981 concerning the Criminal Procedure Law (KUHAP).

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

PT Bumi Daya Plaza faces various obstacles in managing inventory because it still relies on a manual system based on Microsoft Excel. This approach causes a number of problems, such as recording errors, low data security, and limited real-time access, which negatively affect operational efficiency and customer satisfaction. This study aims to develop a web-based inventory system to overcome these problems. This system is designed to be able to monitor stock in real time, automate the reordering process, and generate accurate reports automatically. The research methodology includes interviews, observations, and document analysis to ensure user needs are met. The implementation results show that this system can improve work efficiency, reduce recording errors, and strengthen data-based decision making. With this innovation, PT Bumi Daya Plaza is expected to increase competitiveness and respond to market needs more effectively.

This research purposed to analyze the financial performance of PT. Indo-Rama Synthetics Tbk. The research was conducted using a quantitative approach with financial reports as a data source to examine financial performance based on profitability ratios, liquidity ratios, activity ratios and solvency ratios. The research examines financial performance starting from 2020 to 2022 with financial reports obtained from the official website of the Indonesia Stock Exchange (BEI). Based on the results of the analysis, it was found that in the profitability assessment only the return on assets ratio had reached the efficient criteria, while the net profit margin and return on equity ratios were considered inefficient. In assessing liquidity, the current ratio and quick ratio are not yet liquid. Activity assessment through inventory ratios, fixed asset turnover and total asset turnover is considered to have not met the efficient level each year. Meanwhile, in the solvency assessment, it was found that the overall ratios used, namely the debt to asset ratio and the debt to equity ratio, met good criteria.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Over time, land use change has become more prevalent, which has resulted in the reduction of green open land, especially in urban areas. As a result, biodiversity is decreasing. In the face of this, KWT Madumulyo, as the Madumulyo Women Farmers Group RT 07/RW 01 Pulisen, Boyolali is considered capable of adapting to the current conditions, through its efforts in providing food and medicine sources for local residents. So that the purpose of this research is to be able to inventory plant species cultivated by the Madumulyo Women Farmers Group (KWT) in Kebun Lestari as an effort to optimize urban land use and improve the welfare of the Madumulyo RT 07 / RW 01 community through the provision of sustainable food and medicine sources. The method used in this research is descriptive analysis, where the interview process and literature study are then described. The results obtained show high plant diversity with various benefits, both as food and medicine. There are 47 species of plants that are cultivated, including categories of vegetables, flowers, fruits, spices, as well as plant parts that are utilized, such as leaves, rhizomes, tubers, stems, flowers, and seeds. The dominance of vegetable plants reached 42.55% of the total species, followed by fruit at 25.53%. To optimize land use and improve the welfare of the local community. To optimize land use and improve community welfare, these gardens also play a role in providing sustainable food and medicine sources, which can increase self-reliance and encourage more efficient and environmentally friendly use of natural resources.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

This research aims to analyze: (1) types of purchasing behavior of free-range chicken consumers in Kendari City, (2) factors that influence the purchasing decisions of free-range chicken consumers. The factors studied in this research are cultural, social, personal, psychological factors, chicken price, age and income. Determining the location of this research was carried out purposively. This research was conducted at the Wet Market (Mandonga Mall) Kendari City with the data used being primary and secondary data. This research used 35 respondents each who bought free-range chickens and those who did not buy free-range chickens taken using accidental sampling. The data analysis used in this research is engagement inventory design analysis and logistic regression analysis. The results of this research indicate that the type of consumer purchasing behavior is classified as a complex purchasing behavior type. This type of behavior has a high level of involvement in decision making to purchase free-range chicken and consumers are aware of the real differences between attributes. Factors that have a positive influence on consumer purchasing decisions are cultural, psychological and age variables. Variables that have a negative influence on purchasing decisions are social factors and income. Factors that have no influence are price and personal variables.

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

The function of artificial intelligence (AI) in creating a positive consumer experience on the Shopee e-commerce platform is covered in this study. Nowadays, artificial intelligence (AI) plays a significant role in the e-commerce sector, allowing businesses to offer more individualized, quick, and safe services. This study examines how Shopee customer satisfaction and loyalty are impacted by the use of AI technologies, including chatbots, tailored product suggestions, fraud detection, and inventory management. This study found that AI plays a significant role in making shopping more responsive and convenient by analyzing data on the use of chatbot services, the efficacy of personalized recommendations, the accuracy of predicting customer needs, transaction security, and the efficiency of logistics management. According to the study's findings, implementing AI technology reduced service response times by up to 20% and increased customer satisfaction by 15%. In addition to enhancing service quality, the use of AI increases Shopee customer loyalty. These results demonstrate how AI in e-commerce holds enormous promise for fostering startup expansion and enhancing client connections.

This study aims to analyze user satisfaction with the inventory management application for Regional-Owned Assets (BMD) at SMK Negeri 17 Jakarta using the SERVQUAL method. The application was implemented to enhance asset management efficiency, but challenges such as data inaccuracies and limited user skills hinder its effectiveness. The SERVQUAL method evaluates five service quality dimensions: tangibles, reliability, responsiveness, assurance, and empathy, by measuring the gap between user expectations and perceptions. The findings reveal that all service quality dimensions have negative GAP values, particularly in reliability and tangibles, indicating that the application has not fully met user expectations. Therefore, improvements in system reliability, application design, and technical training are essential to optimize the use of the application for effective asset management in the school.