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Di tengah arus perkembangan teknologi yang kian cepat, perkembangan teknologi informasi memberikan dampak signifikan terhadap berbagai sektor bisnis, termasuk usaha kecil dan menengah (UKM). Farida Olshop, sebuah toko yang menjual berbagai macam baju, merupakan salah satu contoh UKM. Dalam operasionalnya, Farida Olshop memiliki tantangan utama dalam hal pengelolaan persediaan produk. Masalah seperti kekurangan stok barang yang banyak diminati, kelebihan stok barang yang kurang diminati, serta keterlambatan pengadaan produk sering kali menjadi kendala yang dapat menghambat kelancaran bisnis. penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem pengelolaan persediaan produk baju di Farida Olshop menggunakan metode EOQ. Teknik EOQ dapat mempermudah dalam melakukan proses pendataan barang masuk dan barang keluar serta dapat mengurangi penggunaan kertas dan dengan adanya teknik ini, sehingga dapat mengetahui jumlah persediaan barang yang bisa dilakukan dengan cepat dan mudah serta menghemat waktu sehingga tidak terjadi kesalahan dalam menghitung jumlah persedian produk yang ada.

Language development in early childhood is a fundamental aspect in shaping children's cognitive, social, and emotional abilities. However, in today's digital era, excessive use of gadgets has become a common habit in parenting patterns, which has the potential to inhibit children's speech development. This article aims to examine the impact of gadget use on speech delays in early childhood using a literature review approach to the literature from 2020–2025. The results of the study indicate that passive interaction through gadgets, without adequate verbal guidance and stimulation, can reduce the frequency of dialogue and children's social involvement. This condition increases the risk of speech delay, expressive communication disorders, and vocabulary limitations. In addition, factors such as permissive parenting, technoference, and lack of direct verbal activity are significant contributors to obstacles to language development. Therefore, an active role is needed for parents in limiting screen time, assisting with the use of digital media, and creating an environment rich in verbal interaction. Public education and early detection are also important solutions to prevent and treat speech delays from an early age.

Passengers or users of air transportation services are increasingly experiencing flight delays and cancellations. Where the Super Air Jet airline experienced damage resulting in flight cancellations, which resulted in passengers experiencing losses in terms of both material and time. This study aims to determine how air transportation is responsible for flight delays and cancellations at the airport. This study uses a qualitative method, where this study is descriptive. Data collection in this study was through interviews, observations and documentations in the field. The results of this study indicate that air transportation is required to provide passengers with rights, namely compensation in accordance with applicable provisions in the form of food and drinks and Rp. 300.000,00 (three hundred thounsand rupiah). However,in practice passenger rights are not in accordance with receiving compensation provided by the airline. This study concludes that there must be supervision, law enforcement and firmness so that passenger rights can be protected and receive optimal justice in the world of aviation.

This research aims to analyze the factors causing delays to passenger trains on the Makassar-Pare-Pare route and to provide recommendations to improve travel timeliness. This research uses a qualitative approach with interview methods and literature study to obtain more in-depth data regarding the factors that influence delays. Based on research results, train delays are caused by several factors, including inadequate infrastructure, irregular track maintenance, extreme weather, as well as technical and operational problems. The results of interviews with officers and passengers revealed that a lack of coordination between field officers and the control center was also one of the main causes. This research suggests the need for improvements in planning departure schedules, increasing coordination between related parties, improving rail infrastructure, and managing passenger density. It is hoped that with these recommendations, train delays can be minimized, provide better comfort for passengers, and improve the quality of train services on the Makassar-Pare-Pare route

Stunting merupakan salah satu masalah kurang gizi kronis yang disebabkan kurangnya asupan gizi dalam jangka waktu cukup lama yang ditandai dengan keterlambatan peningkatan berat badan dan tinggi badan serta menyebabkan gangguan seperti mengalami kesulitan dalam mencapai perkembangan fisik dan kognitif yang optimal. Penelitian ini bertujuan mengetahui efektivitas pijat tuina dan pemberian susu kedelai dalam memperbaiki gizi pada balita stunting. Metode yang digunakan adalah studi kasus kualitatif pada satu subjek, An. T, usia 4 tahun. Intervensi dilakukan dengan melakukan pemijatan tuina selama seminggu dilakukan sebanyak 3 kali dan pemberian susu kedelai 2x/hari selama1 minggu. Hasil menunjukkan peningkatan berat badan dari 10 kg menjadi 11 kg dan tinggi badan dari 99 cm jadi 99,5 cm. Pemberian pijat tuina dan susu kedelai efektif dalam meningkatkan tinggi badan dan berat badan karna pijat tuina dan susu kedelai mempengaruhi peningkatan nafsu makan pada balita stunting. Intervensi ini dapat dijadikan terapi komplementer dalam penanganan Stunting.  

This study discusses the Decision of the Business Competition Supervisory Commission (KPPU) Number 16/KPPU-M/2023 regarding the delay in notification of the takeover of PT Kadi Indonesia Manufaktur shares by Nippo Corporation. The acquisition transaction was legally effective on June 3, 2021, but was only notified to the KPPU on October 18, 2021, which exceeded the 60-day working limit according to KPPU Regulation Number 3 of 2020. The purpose of this study is to analyze the legal principles used by the KPPU and assess the application of Article 29 of Law Number 5 of 1999 in conjunction with Article 5 of Government Regulation Number 57 of 2010. The method used is normative juridical with a case study approach. The results of the study show that the KPPU applies the repressive principle, namely that legal action is taken after the violation occurs. Although no bad intentions were found on the part of Nippo Corporation, elements of violation were considered proven, including asset values ​​exceeding the threshold and negligence in fulfilling administrative obligations. As a result, KPPU imposed an administrative sanction in the form of a fine of Rp1 billion. This finding emphasizes the importance of business actors' compliance with the provisions of acquisition notifications and shows the need to strengthen socialization and preventive warnings to prevent similar violations in the future.

This research aims to analyze the factors causing delays to passenger trains on the Makassar-Pare-Pare route and to provide recommendations to improve travel timeliness. This research uses a qualitative approach with interview methods and literature study to obtain more in-depth data regarding the factors that influence delays. Based on research results, train delays are caused by several factors, including inadequate infrastructure, irregular track maintenance, extreme weather, as well as technical and operational problems. The results of interviews with officers and passengers revealed that a lack of coordination between field officers and the control center was also one of the main causes. This research suggests the need for improvements in planning departure schedules, increasing coordination between related parties, improving rail infrastructure, and managing passenger density. It is hoped that with these recommendations, train delays can be minimized, provide better comfort for passengers, and improve the quality of train services on the Makassar-Pare-Pare route.

This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first quarter of 2024. Approach used is a quantitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable with dummy variables. Determination of the research sample using purposive sampling which resulted in a sample of 153 companies. This study provides evidence that the number of business segments and acquisitions has No. influence on the delay in submitting interimfinancial reports. While the number of subsidiaries has a significant positive effect on the delay in submitting interim finansial reports.

Penelitian ini bertujuan untuk mengkaji bagaimana Pajak Pertambahan Nilai (PPN) dipungut di KJPP Sugianto Prasodjo dan Rekan Cabang Palembang, dengan fokus pada mekanisme penghitungan, pemungutan, dan pelaporan PPN atas jasa penilaian. Sebagai Pengusaha Kena Pajak (PKP), perusahaan diwajibkan untuk menerbitkan faktur pajak, menyetor PPN yang terutang, dan menyampaikan SPT Masa PPN sesuai dengan peraturan perpajakan, termasuk penerapan tarif PPN 11% sebagaimana diatur dalam Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Penelitian ini menggunakan pendekatan kualitatif deskriptif, memanfaatkan wawancara, observasi, dan analisis dokumen transaksi seperti kontrak, faktur, faktur pajak keluaran, dan laporan pajak. Metodologi ini bertujuan untuk memberikan pemahaman yang mendalam tentang proses administrasi perpajakan yang digunakan oleh perusahaan. Temuan penelitian menunjukkan bahwa perhitungan Dasar Pengenaan Pajak (DPP), penetapan PPN, dan pembuatan faktur pajak melalui aplikasi e-Faktur telah dilakukan sesuai dengan ketentuan yang berlaku. Selain itu, penyampaian SPT Masa PPN melalui DJP Online biasanya diselesaikan tepat waktu, sebelum tanggal 20 setiap bulannya. Namun, penelitian ini juga menemukan beberapa tantangan, termasuk inkonsistensi antara nilai kontrak dan faktur, keterlambatan pemrosesan faktur akibat penumpukan pekerjaan, dan kendala teknis pada sistem e-Faktur dan DJP Online. Secara umum, proses pemungutan PPN di KJPP telah berjalan efektif. Namun, perusahaan perlu meningkatkan akurasi administrasi, memastikan pencatatan yang konsisten, dan meningkatkan kompetensi tenaga kerjanya untuk mengurangi kemungkinan kesalahan.

Delays in filling in the School and Student Data Base (PDSS) by teachers at several schools in Indonesia, such as SMAN 1 Mempawah and SMK 2 Surakarta, have caused hundreds of students to risk losing the opportunity to take part in the National Achievement Based Selection (SNBP) in 2025. PDSS is an important database containing student and school information, including academic grades and other information required for SNBP. Filling in the PDSS is the responsibility of teachers, especially Dapodik operators and BK counselors, as well as school principals. This delay was caused by negligence in entering data before the specified time limit. As a result, students feel stressed and frustrated because they are threatened with not being able to continue their education to college. The delay in filling out the PDSS reflects a larger problem in the Indonesian education system, where adaptation to technology and development of the skills of teaching staff are urgently needed.

This study aims to assess the effectiveness of using flashcards in overcoming reading delays in elementary school students. The method applied was a literature review by analyzing seven scientific articles published between 2020 and 2025. The results showed that the use of flashcards significantly improved students' reading skills, both in recognizing letters, words, and understanding reading. In addition, flashcards also proved effective in increasing students' motivation and interest in learning. However, their effectiveness is influenced by several factors, such as media design, teacher training and learning environment support. These findings provide valuable insights for educators in determining appropriate learning methods for students with reading delays. Therefore, this study recommends flashcards as an innovative learning media that can be customized to suit students' needs.

Flight delays represent a significant challenge in the aviation industry, affecting passenger satisfaction and trust in airlines. Minister of Transportation Regulation No. 89 of 2015 mandates airlines to provide compensation to passengers experiencing flight delays. Lion Air, as one of the largest airline networks in Indonesia, is expected to effectively implement this policy, particularly at Weda Bay Nickel Airport. This study employs a qualitative approach to gain an in-depth understanding of how Lion Air fulfills its responsibility in compensating passengers. Data were collected through interviews with Lion Air personnel, including check-in staff, technicians, and flight attendants, as well as direct field observations. The research was conducted over a specific period to ensure the collected data is relevant and accurately reflects on-ground conditions. The analysis results indicate that Lion Air has implemented compensation policies in accordance with PM 89 of 2015, providing compensation in the form of beverages, snacks, full meals, and cash payments of up to IDR 300,000, depending on the delay duration. Although the policy has been executed, several key challenges remain, including limited communication with passengers and suboptimal internal division coordination. Passengers often feel inadequately informed during delays, reducing their satisfaction levels. Furthermore, operational constraints such as spare part delays and weather factors also pose challenges in minimizing delay durations.

Air transportation is a mode of transportation that continues to grow rapidly in Indonesia, marked by the construction of new airports and the improvement of facilities at existing airports. However, flight delays remain one of the main issues faced by the aviation industry, including by Super Air Jet. This study aims to analyze the effect of flight delays on passenger satisfaction at Super Air Jet at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. The study used a quantitative approach involving 97 respondents who were Super Air Jet passengers. Data management was carried out through several stages of testing, namely instrument testing (validity and reliability), data quality testing (linearity, normality, and heteroscedasticity), and hypothesis testing using simple linear regression analysis, t-test, and coefficient of determination (R²) with the help of IBM SPSS Statistic 22 software. The results of the study indicate that flight duration has a significant effect on passenger satisfaction. This finding emphasizes the importance of improving service quality, especially in efforts to minimize delays, in order to maintain passenger trust in the airline. This study is expected to be a reference for Super Air Jet management in identifying the main causes of flight delays and developing effective strategies to improve passenger satisfaction.

The study aims to identify factors affecting the success of construction projects and develop effective mitigation strategies using the House of Risk (HOR) approach. The qualitative method used in the study is observation, observation, analysis, and discussion of team members. The Risk Assessment (Agen Risiko) is identified and directed on HOR-1, based on Aggregate Risk Potential (ARP), and HOR-2, focuses on the implementation of mitigation measures. The study demonstrates the effectiveness of the HOR approach in mitigating and reducing risks in construction projects, providing practical guidance to increase risk management and evaluating the effectiveness of mitigation strategies.

This research aims to analyze the impact of delays in the submission of accountability reports on the presentation of financial statements at KPPN Surabaya II and to examine the legal mechanisms related to the timeliness of LPJ submissions at KPPN Surabaya II. This study employs a qualitative case study approach. Primary data sources were obtained from structured interviews with 2 informants. Secondary data were obtained from documentation, where the required documents were the financial statements of KPPN Surabaya II for the 2023 period, LPJ satker, and letters or reports of administrative sanctions. The informants in this study were selected using purposive sampling with specific criteria, namely individuals who are experienced and directly responsible for the processes of verification, accounting, and financial report preparation. The analysis method in this study uses thematic analysis. The results of this study indicate that most work units have submitted their financial reports on time, but there are still several units that are late. The delays were caused by technical constraints such as disruptions in the SAKTI system and recording errors, as well as human resource factors, particularly related to the adaptation to digital technology. The impact of the delay is the decline in the quality of financial reports due to incorrect entries or inaccurate data from the delayed LPJ, as well as the hindrance of the evaluation and budget allocation processes.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

The construction industry in Indonesia is growing rapidly, playing a crucial role in the country's economic, political, and social development. However, alongside this rapid growth, issues such as project delays are inevitable. The construction project of the Indonesian Maritime Polytechnic, for instance, has experienced significant delays, which can lead to increased costs, waste of human resources, and disputes among the involved parties. Understanding the primary causes of these delays is essential for developing effective strategies to avoid future delays. This analysis uses both qualitative and quantitative methods to identify the root causes of delays. Data was collected through surveys of respondents involved in the project, including project managers, field staff, and consultants. The analyzed causes of delays include insufficient funding, increases in raw material costs, additional costs, contract document errors, poor communication, and slow decision-making. To minimize delays and their impacts, several recommendations can be made: effective strategic planning, improved communication, increased staff, accurate initial cost estimates, and good management. By implementing these recommendations, the Indonesian Maritime Polytechnic construction project can be completed more effectively and efficiently, and future delays can be avoided.

Keterlambatan pendaftaran akta peralihan hak atas tanah pada Kantor Pertanahan Kabupaten Batang dapat terjadi karena berbagai alasan. Faktor-faktor ini meliputi keterbatasan sumber daya manusia, prosedur administratif yang berbelit, hingga kesalahan dalam pengisian formulir atau persyaratan dokumen. Rumusan masalah yang diangkat meliputi: (1) Mengapa Pejabat Pembuat Akta Tanah (PPAT) dan Kantor Pertanahan Kabupaten Batang mengalami keterlambatan dalam Pendaftaran akta peralihan hak? (2) Bagaimana Tanggung Jawab dan Akibat Hukum keterlambatan akta peralihan hak yang didaftarkan pada Kantor Pertanahan Kabupaten Batang?, serta (3) Bagaimana implikasi hukum dan konsekuensi keterlambatan pendaftaran akta peralihan hak di Kabupaten Batang bagi pihak-pihak yang terlibat? Metode penelitian yang digunakan adalah yuridis empiris dengan pendekatan kualitatif, melalui studi kepustakaan dan wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa PPAT dan Kantor Pertanahan Kabupaten Batang bertanggung jawab secara hukum atas keterlambatan pendaftaran akta, yang dapat menimbulkan sanksi administratif hingga pidana. Faktor utama penyebab keterlambatan adalah ketidak sesuaian administrasi, keterbatasan sumber daya manusia di Kantor Pertanahan, serta rendahnya tingkat kepatuhan hukum di kalangan PPAT. Solusi yang diusulkan meliputi peningkatan kapasitas PPAT melalui pelatihan, optimalisasi sistem pendaftaran elektronik, dan peningkatan koordinasi antara PPAT dan Kantor Pertanahan. Keterlambatan ini berdampak signifikan terhadap para pihak, termasuk kerugian finansial dan ketidakpastian hukum atas kepemilikan hak. Oleh karena itu, peningkatan kepatuhan dan efisiensi proses pendaftaran akta sangat diperlukan untuk mengurangi dampak negatif yang timbul.

Penelitian ini mengeksplorasi adaptasi pasar terhadap tren makanan viral yang awalnya populer di Jawa dan kemudian diadopsi oleh usaha kecil di Banjarmasin, Kalimantan Selatan. Fenomena adopsi tren yang tertunda ini menghadirkan peluang bisnis bagi pengusaha kuliner lokal yang ingin menarik konsumen dengan produk yang telah terbukti laris di pasar. Pendekatan studi kasus kualitatif digunakan untuk menyelidiki faktor-faktor yang memengaruhi adaptasi pasar, strategi bisnis yang diterapkan, serta tantangan yang dihadapi dalam mengadopsi tren viral tersebut. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha kuliner di Banjarmasin, observasi lapangan untuk memahami perilaku konsumen, serta analisis dokumen dan media sosial untuk melacak penyebaran tren. Temuan menunjukkan bahwa adaptasi terhadap tren dipengaruhi oleh keterlambatan informasi, preferensi konsumen lokal, dan modal sosial. Para pengusaha lokal melihat keterlambatan ini sebagai peluang untuk mengurangi risiko investasi, meskipun tantangan tetap ada dalam hal orisinalitas produk dan mempertahankan minat konsumen.

Proyek Peningkatan/Revitalisasi Terminal Penumpang Tipe A Bobotsari mengalami hambatan di lapangan yang menyebabkan keterlambatan dalam pelaksanaan pekerjaan. Oleh karena itu, diperlukan peran manajemen konstruksi untuk pengawasan proyek demi mencapai hasil yang optimal. Tindakan yang diambil adalah merencanakan dan menganalisis estimasi waktu dan biaya konstruksi pada pekerjaan struktur dengan penambahan jam kerja dan tenaga kerja menggunakan metode time cost trade off dengan bantuan software Primavera Project Planner P6 agar proyek dapat selesai tepat waktu. Berdasarkan hasil analisis, estimasi waktu pelaksanaan pekerjaan struktur dengan metode time cost trade off adalah 124 hari kalender, yang lebih cepat  9 hari kalender dibandingkan durasi normal (133 hari kalender). Biaya yang timbul akibat penambahan jam kerja sebesar Rp2.641.480.280,00 yang lebih besar Rp97.126.530,00 dibandingkan biaya normal (Rp2.544.353.750,00), dan biaya akibat penambahan tenaga kerja sebesar Rp2.554.488.416,00 yang lebih besar Rp10.134.666,00 dibandingkan biaya normal (Rp2.544.353.750,00).