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This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This journal discusses the use of Enterprise Resource Planning (ERP) systems in Small and Medium Enterprises (MSME) in Indonesia. Implementing ERP in MSME can help improve flexibility and integrate all business processes, such as inventory management, finance, production, and sales. However, implementing ERP requires careful preparation, including selecting the right vendor, optimizing internal teams, and preparing human resources. The research method used is the Participatory Action Learning System (PALS), which involves active participation from stakeholders of MSME and ERP vendors. The process of implementing ERP systems in MSME includes stages of meetings, planning, system design, education and mentoring, and using the system in business operations. The steps for implementing ERP systems in MSME include Sales Briefing Document, Function Requirement Document, User Acceptance Test, Training, and Go Live.

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

The purpose of this study is to determine the flow of work processes in the warehouse from the inbound, inventory and outbound processes, follow mentoring held every week by doing post test and pre test mentoring, and identify opportunities for improvement in the warehouse in an effort to reduce waste. The research method used by the author in this study is continuous improvement, or kaizen. The results showed that almost about 50% of the writers' activities at PT. DSV Solution Indonesia deals with labeling products with K3L (Safety, Occupational Health &; Environment) labels. This product labeling activity requires a level of accuracy and concentration so that the goods labeled are in accordance with the established category. The products labeled are footware or footwear products such as shoes or sandals. Both shoes and sandals each have an identical number of different K3L labels, not only that each category of product type is then distinguished again according to the origin or origin of the product made. The origin of products that go through the K3L label stage usually comes from Indonesia, Vietnam, and China. So for the number of identical numbers, the K3L label amounts to 6 according to the category of origin and also the type of product.

CV Dafista Mulia is a drinking water producer company located in Lamongan Regency. The problem that is often faced by companies is the amount of waste that occurs in the process of producing bottled drinking water. The most critical percentage of waste in the bottled water production process (AMDK) is waste overproduction with a weighting percentage of 25.4%; waste defet with a weighting percentage of 16.2%; waste inventory with a weighting percentage of 14.9%; waste unnecessary motion with a weighting percentage of 14.1%; waste transportation with a weighting percentage of 11.7%; waste waiting with a weighting percentage of 9%; and waste excess processing with a weighting percentage of 8.7%. The initial activity time before the repair was 466 minutes (7 Hours 46 Minutes) and after the repair was reduced to 416 minutes (6 Hours 51 Minutes). Based on the Failure Mode and Effect Analysis (FMEA), it is known that the root cause of the problem with the highest waste is Overproduction, namely production planning that is not quite right with a Risk Priority Number (RPN) score of 396. Recommendations for improvements that can be proposed are to carry out production planning using data - historical data that exists and is adjusted to balance the purchasing of raw materials with orders from consumers so that the results of the Overproduction can become a safety stock so that the Overproduction can function in the next consumer order.

The aims of this research are (1) to determine whether there is a significant influence between total asset turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (2) To determine whether there is a significant influence between cash turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (3) To determine whether there is a significant influence between Inventory turnover on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) To determine whether there is an effect of Total asset turnover, Cash turnover, and Inventory turnover Simultaneously on Return on equity at PT. Nippon Indosari Corpindo Tbk. This type of research is associative research, where the population is the financial statements of PT. Nippon Indosari Corpindo Tbk for 12 years with a sample of 10 years. Samples were taken by purposive sampling technique. The data analysis method used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, T test and F test. Based on the results of data analysis using the t test and f test, it shows that (1) Total assets turnover partially does not have effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (2) Cash turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (3) Inventory turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) Total assets turnover, Cash turnover, and Inventory turnover simultaneously have an influence on Return on equity at PT. Nippon Indosari Corpindo Tbk.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

Maju Jaya shop which is located on Jl. Fatmawati Raya No. 74 Semarang City. Toko Maju Jaya itself is engaged in selling computers and accessories. Toko Maju Jaya itself has 7 employees who work as a technician 1 person, marketing 2 people, inventory / warehouse 1 person, shop 1 person and administration 1 person. So far, customers come from the city of Semarang and its surroundings, such as Kendal, Pati, Jepara, Kudus, Demak, Ambarawa, Ungaran and Purwodadi

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

Waskita Beton Precast is a company engaged in manufacturing. The products produced include Spun Pile diameter up to 1200mm and other girder products. Every company must have Personal Protective Equipment (PPE). Personal Protective Equipment (PPE) is an effort made to protect or prevent the risk of accidents and also as a complete form of other accident prevention efforts. Therefore, logistics management is needed to meet the needs of personal protective equipment in companies. The purpose of this research is to find out the process of obtaining raw materials and knowing inventory control. The method used is descriptive analysis. The results of this study are that companies obtain personal protective equipment from distributors who have worked with the company. PT. Waskita Beton Precast pre-orders personal protective equipment and completes payment so that personal protective equipment can be sent immediately.

Data Processing PT. Daya Cipta Karya Sempurna regarding the entry and exit of goods at PT. Daya Cipta Karya Sempurna still uses a semi-manual system where when the ordered goods arrive, the items will be recorded in the warehouse using Microsoft Excel. Likewise with the items that come out are also recorded in the warehouse using Microsoft Excel. In addition, this information only exists in the warehouse so that when other parts or want to know the inventory of existing goods, other parts cannot access it directly. The section must ask the warehouse to find the state of the desired supply and must wait to get the answer. As a solution to the problems above, it takes an inventory system at PT. Daya Cipta Karya Sempurna Power that can be used to manage goods group data, goods data, user data, incoming goods data and outgoing goods data as well as display reports

Poaceae which is characterized by woody stems, segmented reeds, with a hollow book in the middle, yellow, green or purple outer skin. Young stems are always covered with a very tight sheath, hairy brown or blackish, the sheath will fall off as the length of the stem grows. Plant inventory aims to determine the potential and benefits of a plant so that it can be used as a literature study for everyone. There are 4 species of plants found in Cibiru Hilir, namely lemongrass, rice, love grass, and bamboo trees. The morphological identification carried out can be seen through individual observations which are then compared with the literature.

The Cyperaceae family is a puzzle or "papayungan" family. The Cyperaceae family are weeds because they can grow in different environmental conditions. Many species of this family grow in terrestrial and near-water ecosystems. Plant inventory is an activity that aims to classify a plant species found in an area. This activity is carried out to provide information which is used as a reference for the species of this family that exist in the area, with the aim of knowing the distribution of the species of this family and identifying them. This observation uses the exploration method around the UIN Sunan Gunung Djati Bandung Integrated Laboratory. The Cyperaceae family around the UIN Sunan Gunung Djati Bandung Integrated Laboratory obtained 3 species, namely the species Cyperus rotundus L, Cyperus kyllingia Endl, and Fimbristylis globulosa.

Poaceae is a cosmopolitan group of grasses whose diversity is very high in Indonesia due to the diversity of ecosystems and geographical conditions that support the growth of the group. The grasses are easy to grow and resistant to drought and waterlogging. Poaceae are used as food ingredients in Indonesia and natural greening materials that play a role in natural balance. This study aims to inventory and identify plant species of the Poaceae family around Cibiru, Bandung, West Java. The method used in this research is descriptive qualitative method. The research was conducted by exploration, namely exploring along the research location and collecting information on the existence of plant species of the Poaceae family. Plant identification was carried out by matching plant morphological characters using various literature both identification books, journals, and websites. There were five species found including Oryza sativa, Zea mays, Imperata cylindrica, Panicum repens, and Panicum maximum.

Apocynaceae is a family of plants with characteristics of producing white rubber, having leaves face-to-face or circular, large flowers of striking colors, slightly fragrant scents, as well as crowns The flower consists of five parts. The family has 155 tribes and more than 2,000 species. The Permai complex is a residential complex located in the town of Bandung. Family inventory Apocynaceae is carried out in the area of the Permai complex plant, considering the plants of this family have various benefits. The method used is the exploration and line transect method. This is done by comparing the morphology of plants with references on the Internet. From Results 3 individuals of Allamanda cathartica L and 8 individuals of the species Catharanthus were found.

Plants are a group of living things that have many cells on earth. Plants have three parts, namely roots, stems and leaves. Babakan Siliwangi has been designated as the lungs of the city and a recreational area in Bandung by Unesco. Having an area of ​​3.8 hectares filled with various animals that complement the ecosystem, Babakan siliwangi has become a Green Open Space (RTH) that can be reached by the people of Bandung City. The Fabaceae family is one of the third largest families which belongs to the members of closed seed plants (Angiosperms) which are easily found in the surrounding environment which have a variety of morphology or stature ranging from herbs, seedlings, shrubs and trees.

Bogor Botanical Gardens is an area that contains various types of plants and is used for conservation, nature tourism, education, research, and so on, including the presence of cactus plants of the Cactaceae family. Cacti are plants that are commonly found in deserts or dry areas. However, cacti also have the ability to survive for a long time without much water. The purpose of this research is to provide information related to the plant species in the Cactaceae family found in the Bogor Botanical Gardens area through an inventory using direct observations of both the morphology and anatomy in a qualitative form. The results of the Cactaceae family plants found include 4 species of the genus Cereus, 1 species of the genus Lophocereus, and 5 species of the genus Opuntia, making a total of 10 species found, namely Cereus hexagonus, Candle Cactus, Mandacaru, Peruvian Apple Cactus, Mexican Fence Post Cactus, Barrel Cactus, Fishhook Cactus, Wheel Cactus, Tephrocactus molinensis, and Prickly Pear Cactus. These three discovered genus have their own distinguishing characteristics.