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Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

CV Mitra Grafika is a printing company where warehouse inventory management is still conducted manually, often resulting in data entry errors and delayed item distribution. To address these issues, a web-based Warehouse Management System (WMS) is needed to assist in stock monitoring, item transactions, and reporting processes. This study aims to design and develop a WMS website using the CodeIgniter 3 (CI3) framework and the SB2 Admin interface template. The development methodology used is the waterfall model, consisting of requirements analysis, design, implementation, and testing. The system includes key features such as item data management, warehouse transactions, reporting, and user role-based access (admin, staff, manager, director). The results indicate that the system successfully improves warehouse operational efficiency, accuracy, and structure.

This study evaluates the relationship between the Automatic Dependent Surveillance - Broadcast (ADS-B) system and safety in air traffic management at the Semarang Branch of Perum LPPNPI. The need for enhanced efficiency and operational safety in air travel has increased, particularly following the rise in aircraft movements post-COVID-19. ADS-B, a satellite-based monitoring system, provides real-time data on aircraft position, speed, and altitude to air traffic controllers, facilitating quick and accurate decision-making. Employing a quantitative associative approach, the study uses saturated sampling, including all 26 active Air Traffic Controller personnel at the Semarang Branch. Data were gathered through a Likert scale questionnaire measuring respondents' perceptions of the variables. Analysis using SPSS revealed a significance value of 0.000, indicating a statistically significant relationship between ADS-B usage and flight safety. The correlation coefficient of 0.780 demonstrates a strong positive relationship, while the determination coefficient of 0.608 indicates that 60.8% of variations in flight safety can be attributed to the ADS-B system. Additionally, the t-test results confirm that the calculated t value exceeds the t table, reinforcing the conclusion of a significant and consistent relationship between the variables.

 In today's digital era, efficient and accurate inventory management is crucial to support operational effectiveness in business sectors, including retail optics stores. Optik Retna, a retail optical business, previously utilized Microsoft Excel for stock management, which led to various limitations such as restricted multi-user access, risk of data loss, and lack of real-time reporting. To address these challenges, a web-based inventory system was designed and implemented using the Agile methodology. The system was developed using HTML, CSS, JavaScript, PHP, and MySQL, and includes key features such as inventory tracking, expense and return management, transaction recording, sales reporting, and user administration. The implementation results demonstrate that the system enhances work efficiency, simplifies the recording of incoming and outgoing goods, and supports faster and more accurate decision-making at Optik Retna. Therefore, this system provides a practical contribution to the digital transformation of small and medium-sized enterprises in the optical sector.

Strengthening the position of cooperatives as business entities that are responsive to market changes and capable of competing effectively requires a well-planned business development strategy. In facing the challenges of globalization and increasingly complex business competition, cooperatives can no longer rely solely on the principle of togetherness but must implement a modern managerial approach based on data and measurable strategies. This study aims to analyze how cooperatives develop their businesses by understanding market characteristics and competitor strategies through the application of operations management using the Balanced Scorecard (BSC) framework. The method used is a literature review with a qualitative descriptive approach, focusing on analyzing various literatures related to cooperative management, strategic management, and organizational performance measurement systems. The findings show that the Balanced Scorecard is effective as a tool to assist in formulating comprehensive strategies through four main dimensions: financial, customer, internal process, and learning and growth. With this approach, cooperatives can improve operational performance, gain deeper insights into market needs, respond appropriately to competition, and create long-term value for all their members.

This study aims to analyze the structure of the Management Information System (MIS) implemented in MTs EXPGA as a secondary educational institution. MIS is an important instrument in supporting decision making, managing academic and non-academic data, and improving the efficiency of school administration. This research method uses a qualitative descriptive approach with observation, interview, and documentation techniques. The results of the study indicate that the MIS structure in MTs EXPGA is divided based on operational, managerial, strategic, and decision support functions. Although the implementation of this system has covered the basic needs of school management, improvements are still needed in terms of data integration and HR training. This article provides recommendations for improvements to optimize the use of MIS in supporting educational goals in the digital era.

Risk control mechanisms in murabahah and mudharabah financing are implemented to anticipate potential risks arising from the customer's position. The objective is to uphold sharia principles while ensuring that the mitigation efforts by Sharia Rural Financing Banks (BPRS) provide advantages for both the bank and the wider community, particularly the customers. This qualitative case study investigates BPRS Madina in Yogyakarta. The findings reveal that BPRS Madina adopts several approaches to mitigate risks in murabahah and mudharabah financing. First, it verifies the completeness of financing documents using available data sources. Second, it checks for any history of problematic financing by the customer. Third, when necessary, the bank conducts restructuring to minimize risk. Additionally, BPRS Madina carries out risk control measures based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah Financing and No. 07/DSN-MUI/IV/2000 on Mudharabah. While Islamic financial institutions do not inherently require guarantees in financing, they are permitted to request collateral to prevent losses. This collateral is not intended to ensure full compliance with the contract terms but rather to safeguard the return of the capital provided. Lastly, the risk management strategies employed by BPRS Madina for murabahah and mudharabah financing are deemed effective, as less than 1% of customers currently encounter issues, and operational risks remain well-managed.    

Modern industrial activities rely heavily on tools such as forklifts in the process of moving materials. However, the use of forklifts that are not accompanied by optimal maintenance can increase the risk of work accidents and disrupt smooth operations. This study aims to examine the role of maintenance operators in maintaining the condition of forklifts so that they remain optimal and safe to use. The method used is a descriptive qualitative approach with data collection through literature study and field observation. The results showed that maintenance operators play an important role not only in operating forklifts, but also in daily inspection (P2H), early detection of damage, and implementation of light maintenance (autonomous maintenance). The effectiveness of this role is influenced by technical training, compliance with SOPs, availability of P2H forms, and management support. The active role of operators has been shown to reduce defects, minimise downtime, and improve work safety and operational efficiency. This study recommends regular training, digitisation of inspection processes, and close collaboration between operators and technicians as strategies to improve maintenance performance.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

This study aims to analyze the planning and management of human resources (HR) in the culinary business of Ayam Penyet, with a case study at Ayam Penyet Buk Nur. The research employs a qualitative method with a case study approach, collecting data through in-depth interviews, observation, and documentation. The findings indicate that thorough HR planning is crucial to ensure the availability of workforce that matches operational needs. Recruitment at Ayam Penyet Buk Nur is still informal, necessitating a competency-based selection system to acquire qualified employees. HR development through technical and work ethics training has proven to improve performance and service quality. A fair and transparent compensation system contributes to employee loyalty and retention. The internalization of Islamic business ethics strengthens a professional and harmonious work culture. Effective and adaptive HR management is key to the success and competitiveness of the Ayam Penyet business amid intense culinary market competition. The study recommends enhancing recruitment systems, continuous training, and the application of fairness and ethics principles in HR management to support business sustainability.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.    

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction. 

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.  

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.  

This study aims to describe and analyze the strategies implemented by the Environmental Agency (DLH) of Karimun Regency in managing waste and to evaluate the effectiveness of these implementations in the field. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document reviews. Findings reveal that DLH Karimun has developed and executed key strategies, including the formulation of the Regional Waste Management Master Plan (RIPSD), optimization of Temporary Waste Disposal Sites (TPS) with 3R principles, active collaboration with waste banks and community groups, and community-based education and socialization efforts. However, operational challenges persist, particularly in waste transportation fleet distribution, handling of the Sememal Final Disposal Site (TPA), and monitoring and evaluation mechanisms that remain suboptimal. Additional challenges include limited human resources and funding, low public awareness, and regulatory conflicts impacting strategic decision-making. Nevertheless, the strategies implemented have contributed to improvements in environmental cleanliness across several sub-districts and increased volumes of processed waste through recycling initiatives. Community involvement through schools, youth organizations, family welfare groups, mutual cooperation activities, and waste banks proved critical to success. The study recommends the adoption of digital-based waste management systems (smart waste management), capacity building for DLH personnel, community empowerment, and revision of local regulations to support sustainable waste management. This will enhance the effectiveness and sustainability of DLH Karimun’s waste management strategies moving forward. The findings provide valuable insights for policy formulation and practical implementation in similar regional contexts.  

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

This study investigates the effects of liquidity, activity, capital structure, and profitability on sustainable growth and firm value in heavy construction and civil engineering companies listed on the Indonesia Stock Exchange. Using data from 18 companies (2021–2023) and applying SEM-PLS analysis, results show that activity and profitability positively and significantly influence sustainable growth, while liquidity and capital structure do not. Sustainable growth significantly mediates the impact of activity on firm value but does not mediate the effects of capital structure or profitability. The study suggests that effective management of operational activities and profitability supports sustainable growth, which in turn enhances firm value. These findings offer insights for managers and investors to focus on sustainable growth strategies for long-term value creation in the Indonesian construction sector.