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Background: Pre-operative anxiety is the fear of pain after surgery, physical changes, facing surgical equipment and staff, death during anesthesia, failure of surgery or complications during surgery. Anxiety in patients who will undergo surgery can be overcome with non-framacological therapy, namely SEFT therapy which has a positive impact on reducing preoperative patient anxiety. Purpose: This case study aims to determine whether implementing SEFT therapy can reduce anxiety in preoperative patients Method : The method is a case study focusing on one patient. First, a numerical rating scale was utilised to measure the intensity of anxiety of the patients using the STAI (State-Traite Anxiety Inventory), then using SEFT therapy over of 3 stages, namely set-up, tune-in, and tapping between 10-15 minutes 1 time per day for 2 days, then re-evaluate using STAI to measure anxiety levels after the intervention  Results: The results show that using the SEFT therapeutic intervention, the preoperative patient's anxiety level decreased from moderate anxiety to mild anxiety Suggestion: Nurses could provide education to patients and their families in order to be able to reduce anxiety in the pre-operative phase so that patients can become more relaxed and comfortable.

Storage is an activity of storing and maintaining by placing drugs received in a place that is considered safe from theft and physical disturbances that can damage the quality of drugs. Pharmaceutical Wholesalers are companies in the form of legal entities that have permits for the procurement, storage, distribution of drugs or materials in large quantities in accordance with statutory provisions (Permenkes, 2011). Using primary data sources and secondary data. This study aims to determine the implementation of storage circulation in drug warehouses in pharmaceutical distribution companies at PT. Bharadah Sakti Semarang. The data collection method was carried out through interviews, observation, and documentation at the PT. Bharadah Sakti Semarang. The observation results obtained indicate that the management of drug supplies in warehouses uses the Economic Order Quantity (EOQ) method.  

This research aims to determine the role of ERP implementation in inventory management at PT XBC's Warehouse division. This research uses a qualitative descriptive method by carrying out field study projects in the form of interviews and observations as well as case studies with the problems faced by the author. Observation was carried out in conjunction with the MSIB Batch 3 internship program which was held from 22 August to 30 December 2022 organized by Ministry of Education and Culture. Based on the results of the analysis and observation, it can be seen that there is still a need for further improvisation on the company's information system, especially in managing inventory in the Warehouse division. A good warehousing system greatly affects the relevance of stock balances from financial statements. Implementation of SOP, workflow in the division can produce effective, efficient processes without compromising the essence of information systems.

In the digital era, people are expected to master and use technology. This also applies to micro, small and medium enterprises. MSMEs must be able to make good bookkeeping both manually and digitally. Digital accounting can be managed with the Bukukas application on a smartphone. The advantage of this application is that it makes recording easy, economical, easy to increase capacity, quality and reporting expertise. Application-based financing so that MSME players can use the BukuKas application independently. This mission was carried out in Kedungdalem Village MSMEs by presenting around 20 people from various types of MSMEs such as flower sales, chips and snacks businesses. The obstacles that are often faced by MSMEs are that there is no record of bookkeeping and financial transactions and some are still recording manually as well. In addition, there are still difficulties in determining profits and inventory levels. Therefore, providing training on how to use the BukuKas application can help them record financial transactions and market their products.

The development of a Website-Based Sarto Sapi Kiosk Sales System in writing this thesis is carried out to improve efficiency and service quality in the process of selling Sarto Sapi kiosk products, and to explain the importance of adopting website technology in the sales business to increase accessibility and convenience for customers. The goal of this development is to create a sales system that is responsive, intuitive and integrated with the inventory system. The development method used includes analysis of user needs, responsive user interface design, and integration with an accurate inventory system. The result of this development is a website-based Sarto Sapi kiosk sales system that is equipped with product search features, shopping carts, and a secure online payment system. This system also allows kiosk owners to manage and update products, as well as track sales and financial reports. The output of this development is increased operational efficiency and growth of the Sarto Sapi kiosk business through the adoption of modern website technology..

The development of a Website-Based Sarto Sapi Kiosk Sales System in writing this thesis is carried out to improve efficiency and service quality in the process of selling Sarto Sapi kiosk products, and to explain the importance of adopting website technology in the sales business to increase accessibility and convenience for customers. The goal of this development is to create a sales system that is responsive, intuitive and integrated with the inventory system. The development method used includes analysis of user needs, responsive user interface design, and integration with an accurate inventory system. The result of this development is a website-based Sarto Sapi kiosk sales system that is equipped with product search features, shopping carts, and a secure online payment system. This system also allows kiosk owners to manage and update products, as well as track sales and financial reports. The output of this development is increased operational efficiency and growth of the Sarto Sapi kiosk business through the adoption of modern website technology..

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

In companies, office administration systems have an important role, especially warehousing administration in the warehouse section that handles inventory. Warehousing administration in the warehouse department is the spearhead of all records of incoming and outgoing goods. PT. Transkon Jaya has a warehouse section that handles spare parts inventory for vehicles or equipment that is rented, the inaccuracy of data in recording administration at the warehouse will have an impact on the company's operations. Based on the description above, the authors conducted a study entitled Analysis of Warehouse Administration Systems at the Warehouse Department at PT Transkon Jaya Tbk, Balikpapan City. The research method used in this research is Descriptive Qualitative Research which uses comparative analysis techniques through literature study, observation, and interviews. From the results of research and analysis, it can be concluded that the warehousing administration system in the Warehouse Department at PT. Transkon Jaya Tbk Balikpapan uses 2 (two) mechanisms, namely a computerized mechanism that uses the MYOB application and a manual mechanism. However, the application used is an accounting computer application, not an application specifically for inventory administration, which can provide information regarding the location of goods, the number of goods, the date of goods coming in, the date of goods left, and the amount of stock in the warehouse in real-time.

SOPs can be defined as documents that describe operational activities carried out daily, with the aim that the work is carried out correctly, precisely, and consistently, to produce products according to predetermined standards” (Tathagati, 2014). The existence of SOP will help the company to achieve company goals. To achieve company goals, the company provides a design in the form of an SOP that will guide employees in carrying out their duties and minimize errors in carrying out the responsibilities of each employee. This study aims to determine the application of standard operating procedures (SOP) in the Inventory Department at PT RIMEX International Indonesia Balikpapan. This type of research is qualitative concerning the 7 main points in the SOP which include efficiency, consistency, minimizing errors, problem-solving, and defense boundaries. There are 3 research informants: One supervisor, one Quality Control, and 1 Warehouseman. Data collection techniques through interviews. The results of the analysis show that Inventory Department employees have implemented the SOP made by the company. The problem found is that there are differences in goods between the recording of goods in the company's recording system and the physical goods between the recording of goods in the company's recording system and the physical goods in the warehouse, such as how many items are left, abandoned and how many items are left in the warehouse.

One of the supporters of the Ministry of Tourism and Creative Economy in improving the economy, especially in the field of tourism destinations, namely the Hospitality Industry. The main purpose of the hotel industry is as a means of accommodation for temporary accommodation for guests who come from various places and places to conduct business meetings, seminars, wedding receptions, workshops, national meetings and other activities. In addition, the role of the hospitality industry is very helpful for tourists who are visiting to travel with lodging services provided by hotels. To compete in the hotel industry requires a strong management structure, especially in terms of controlling operational costs. Therefore, the company needs a cost control. Cost Control is one component to support the running of business activities in hotel companies. The role played by the cost controller is inventory, supervision and control of hotel spending costs to achieve.     

The goal of this study is to ascertain how digital entrepreneurship strategies are applied by online business organizations in West Java from an Islamic perspective. This is a field research with a qualitative approach and descriptive qualitative approaches. Data were gathered through interviews, observations, documentation, and literature searches. Data analysis approaches make use of inventory or data collection, identification, analysis, and interpretation. The study's conclusions show that the four tenets of client orientation, transparency, fair competition, and fairness serve as the foundation for the digital entrepreneurship strategy employed by online business firms in West Java. The customer-oriented philosophy is first put into practice by providing polite, soft, and friendly service and by always being prepared to offer solutions. Second, the concept of openness is put into practice, and product specifications are truly communicated. Third, the idea of fair competition is put into practice through prompt delivery, no-cost advice, special offers, and higher-quality products. Fourth, the concept of fairness is put into practice by treating customers fairly and providing them with benefits.    

Plant classification exists to simplify and clarify the level of kinship and the type of treatment in plant distribution, at the taxonomic level there are family categories, this family in plant taxonomy is a classification system that groups plants based on similarities between their morphology, characteristics, morphology. Euphorbiaceae is a family with flower characteristics hidden in cyathia structures (inflorencia), sap and various sizes. This research is located in Cipeundeuy Village, Bantarujeg District, Majalengka Regency with quantitative analysis using the exploration method in the residents' yards in Cipeundeuy Village. The results of the study found 1 individual of Ephorbia milli, 1 individual of Euphorbia hirta, 1 individual of Pedilanthus tithymaloides, 4 individuals of Acalypha siamensis and 8 individuals of Manihot esculenta from the Euphorbiacea family. This plant is used as an ornamental plant and can be used as herbal medicine because it has chemical compounds that are antiseptic, anti-inflammatory and antibacterial because it contains tannins, flavonoids and saponins which are effective for healing wounds and several other diseases. The purpose of this research is to inventory and identify plants in Cipeundeuy Village so that the systematics of plants in this area can be known.

This article examines how digital transformation, including the use of big data, Internet of Things (IoT), and blockchain, enhances supply chain efficiency. Focusing on the retail and manufacturing sectors, the study reveals that digital tools improve visibility, reduce delays, and optimize inventory management. The findings suggest that digital transformation is essential for businesses aiming to increase agility and resilience in a globalized supply chain.

Euphorbiaceae is an Angiosperm plant which has several varieties with one of the highest number of species. This plant is useful in industry and medicine. Characteristic of this plant has a gummy stem. This observation aims to determine the types of plants in the Euphorbiaceae family around the Bandungsense Herbarium SITH ITB Jatinangor on June 6 2023. Observations were carried out using the survey method and analyzed descriptively qualitatively. From the observations, it was found that 10 plant species belong to the Euphorbiaceae family, namely Acalypha siamensis, Euphorbia milli, Euphorbia hirta, Acalypha indica, Hevea brasiliensis, Phyllanthus urinaria, Phyllanthus niruri, Excoecaria agallocha, Euphorbia thymifolia Linn and Manihot esculenta. The results of the observations explain the characteristics of each plant, accompanied by personal documentation of the observations.

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

This study aims to find out the financial performance of partners in PT. Cipta Aneka Selera (Case Study of Yasaka Fried Chicken Pandan, Central Tapanuli Regency). The population and sample of this study are the financial statements of Partners of PT.Aneka Selera (Case Study of Yasaka Freid Chicken Pandan). The research method used is a quantitative method with a descriptive approach, the test used is the Data Analysis Test. The results of the research show that the results of the analysis of financial performance on Partners of PT. Cipta Aneka Selera (a case study of Yasaka Fried Chicken Pandan) where it was found that Return On Assets (ROA) tended to decrease, this was due to decreased sales, Pandan, causing a decrease in profits which resulted in a decrease in ROA value from 2017 of 3.64% to 1, 47% in 2018 so it has not met the Ministry of BUMN assessment standards B-PER10/MBU/2014. While Return On Equity (ROE) in 2019 to 2021 has decreased. And the value of ROE in 2017 to 2018 has not met the ministry's assessment standards. The current ratio for financial performance can be said to be good.

Transaction management at Hijab Nafisa used to be done manually, causing errors in record keeping and periodic inventory checks, resulting in inefficient service. The author designed an information system using PHP as the programming language and MySQL as the database. This paper described the analysis and design of a store management information system (point of sales) that has successfully facilitated the transaction process and inventory checks. After that, a system test was carried out and compared with the old method of manual and ineffective information transaction processes, resulting in a proposed system that facilitated the transaction process and inventory checks. Additionally, there was also ease in data reporting that could be printed out for easy reading.  

ABSTRACT   This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable.   Keywords: Working capital, Profitability

The impact of carbon emissions as a major cause of climate change has raised concerns and become a challenge for the international community. To reduce emissions, it is necessary to study the carbon footprint of activities in Al-Amin. The planning of Al Amin Living lab and Industrial Park along with the administration in which various activities produce carbon emissions these activities need to be calculated to find out how much the activity contributes to the emissions produced so that negative impacts on the environment can be minimized. Opportunities for PSE-GR Development Areas with the concept of Eco-Tech-Edu Tourism which has an understanding of Circular Economy Education (CED) is still very minimal in North Sumatra, PSE-GR can be a pioneer in spreading this understanding of CED where the integration of economic and educational activities occurs which at the same time helps maintain the preservation of nature. Encouraged by the development of the Independent Learning Curriculum (ILC), it is hoped that PSE-GR can become a place for research, service, and practicum of the UNPAB academic community that increases awareness of the need for nature conservation. Because Green Technology from across fields of science is still very minimally discussed and is still often partially researched, UNPAB can be an example of the integration of fields of science that become practical, dynamic, educational, and economic value innovations. The existence of 20 ha of land owned by the Prof. DR H Kadirun Yahya Foundation, it is hoped that UNPAB can develop a Living lab ecosystem at least on 10 ha of land. PSE-GR is not expected to be as exclusive as tourist areas in general, with the concept of CED, PSE-GR will not only help become an income generator & source of educational land for the academic community but also help the welfare of the village and the surrounding community. Carbon footprint studies are carried out in 3 scopes according to The Greenhouse Gas Protocol (GHG Protocol), namely emissions from sources owned or directly controlled by the faculty, indirect emissions from electricity consumption, and other indirect emissions (WRI and WBSCD, 2004). Carbon footprint emissions from all three scopes are calculated based on methods from the International Panel on Climate Change (IPCC) for the national greenhouse gas (GHG) inventory.

This study aims to analyze and calculate the ratio of liquidity, calculate the ratio of activities using working capital to earn profit (profitability ratio) and see the effectiveness of using working capital compared to a predetermined standard of measurement. The type of research used is case study research with a quantitative approach. The processed data includes the financial reports of the Satahi Sorkam Producers Cooperative. In analyzing research data using descriptive analysis method with analysis of liquidity ratios, activity ratios and profitability ratios. Based on the results of the analysis of the liquidity ratio, the results of calculating the current ratio for 2019-2021 are obtained. In 2019 it was good, while in 2020 and 2021 it was quite good. The results of calculating the quick ratio for 2019-2021 when compared to standard measurements, the quick ratio for the 2019-2021 period is not good. Based on the activity ratio analysis, it shows that receivables turnover in 2019-2021 when compared to measurement standards, receivables turnover in 2019-2021 is less efficient. As for inventory turnover in 2019-2021 when compared to the standard, inventory turnover in 2019-2021 is less efficient. Based on the analysis of working capital turnover calculations, the results of working capital turnover in 2019-2021 are quite efficient. As for the results of the analysis and calculation of the profitability of own capital in 2019-2021 compared to measurement standards, the profitability of own capital in 2019-2021 is very efficient.