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Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

The objective of this research is to assess the use of discovery learning techniques in enhancing students' engagement and critical thinking abilities in Pancasila and Citizenship Education courses. Discovery learning is a teaching method that encourages students to learn on their own by observing, exploring, and verifying what they learn. The study's findings suggest that the implementation of discovery learning may enhance students' engagement in debates, facilitate inquiry, and encourage the expression of viewpoints. Also, students' critical thinking abilities became better because they could examine material, come to conclusions, and solve issues in a logical way. However, there were several problems with its use, such as not having enough time, students being at different levels of preparation, and problems with managing the classroom. With careful preparation, good time management, and a lot of help for students, these problems may be solved. The discovery learning technique has been shown to be beneficial in enhancing the quality of learning. It is also particularly useful for helping students become active, critical thinkers who can solve issues on their own.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

This study aims to describe the implementation of the Focus Group Discussion (FGD) method in Islamic Religious Education (PAI) learning and its impact on improving critical thinking skills of grade VIII students at SMP Entrepreneur Ar-Ridwan Gunung Tawang Selomerto Wonosobo. The background of this study is based on the needs of 21st century learning that requires students to have critical, collaborative, and communicative thinking skills. This study uses a qualitative approach with a descriptive research type. Data collection techniques are carried out through observation, in-depth interviews, and documentation. Data analysis uses data reduction techniques, data presentation, and drawing conclusions. The results of the study indicate that the FGD method has been implemented systematically in PAI learning through the formation of small discussion groups, trigger questions, and presentation of discussion results. The teacher acts as an active facilitator who encourages student participation evenly. The positive impacts of the implementation of FGD include increased active student participation, the ability to convey arguments logically, and the growth of reflective and critical attitudes. However, the implementation of FGD also faces several obstacles such as time constraints, differences in communication skills, and the unequal distribution of student confidence in open discussions. These obstacles are overcome through classroom management strategies such as role rotation, providing discussion training, and habituating a culture of dialogue. Thus, the FGD method has proven effective in improving students' critical thinking skills and forming a collaborative and participatory learning culture.

The purpose of this research is to analyze the effect of financial ratios on financial distress in Islamic Commercial Banks in Indonesia. This study uses determinants financial distress that isDebt Ratio (DR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Equity (ROE), and Operating Expenses Operating Income (BOPO). The population of this study is all Islamic Commercial Banks in Indonesia. The sample taken is the quarterly financial reports of Islamic commercial banks for 9 periods, namely the 2016-2024 period using the purposive sampling and using panel data binary logistic regression testing techniques. Based on the research conducted, the results show that Debt Ratio (DR), Non Performing Financing (NPF), Return On Equity (ROE), and Operational Expenses Operating Income (BOPO) have an effect on financial distress. Whereas Financing to Deposit Ratio (FDR) has no effect on financial distress.

The distribution of sugarcane from farmers to sugar mills in Indonesia continues to face various challenges, particularly in terms of logistical efficiency and farmers’ dependency on intermediaries. This study aims to analyze the role of intermediaries in determining the efficiency of sugarcane distribution, using a case study in Kedungmakam Village, Tuban Regency. A qualitative approach with a case study design was employed, enabling an in-depth understanding of distribution practices directly in the field. Data were collected through field observations, in-depth interviews with farmers, intermediaries, and retail traders, as well as supporting documentation. The results indicate that intermediaries play a crucial role in providing production capital, scheduling harvests, and managing transportation of sugarcane to the mills. However, their dominance, in the absence of formal contracts, creates relationship imbalances and weakens the bargaining position of farmers. Furthermore, geographical barriers, limited access to market information, and the lack of independent distribution infrastructure exacerbate inefficiencies and reduce fairness in the existing distribution system. Therefore, strengthening farmer institutions, improving contract transparency, and enhancing access to logistics and information are recommended as long-term solutions.

This study aims to examine public preferences for online shopping platforms and the relationship between these preferences and patriotism. This is based on the fact that online shopping activities, particularly in Indonesia, are predominantly carried out by young people. Preferences for online shopping platforms are often influenced by factors such as price, shipping speed, and discounts. However, non-economic factors, such as patriotism or love for the country, also play an important role in choosing an online shopping platform. This research uses a descriptive quantitative approach with a Likert scale-based questionnaire instrument to measure two main variables: consumer patriotism and preference for online shopping platforms. The results of data analysis using binary logistic regression show that patriotism has a significant influence on the selection of online shopping platforms. Although more people prefer Shopee, the presence of Tokopedia, as a symbolic representation of economic nationalism, remains prominent. This suggests that patriotism can influence consumer behavior, even in a digital context that is often assumed to be neutral to national values.

HB 0 immunization in Bandar Baru Health Center, Sibolangit District is still low at 39.0%. The low HB 0 immunization in infants is related to predisposing factors such as knowledge and attitudes, supporting factors, namely the place of delivery and reinforcing factors that support the family. This study aims to analyze predisposing, supporting and reinforcing factors related to the provision of HB 0 immunization in the Bandar Baru Health Center area, Sibolangit District. This type of research is a survey using an explanatory research approach. The population in this study were all mothers who had babies at the Bandar Baru Health Center, Sibolangit District, as many as 68 people and a sample of 68 people. Data were obtained by means of interview questionnaires and observations, analyzed using Multiple Logistic Regression statistical tests at = 5%. The results of the study showed that there were significant predisposing factors such as knowledge and attitudes, supporting factors were the place of delivery, reinforcing factors were family support for HB 0 immunization in the Bandar Baru Health Center area, Sibolangit District and the variable that most influenced HB 0 immunization in the Bandar Baru Health Center, Sibolangit District where the workforce was a variable with Exp B = 12,733. It is possible for health workers to provide socialization to mothers about HB 0 immunization to increase HB 0 immunization, the Deli Serdang Regency Health Office should further improve implementation and provide education to the community about the HB 0 program and the community at the Bandar Baru Health Center, Sibolangit District must carry out hepatitis B prevention.

Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and implemented with web technologies. The result is a sales information system that records transactions, manages inventory, and generates automatic and real-time reports. The system also enhances data security with login and automatic backup features. In conclusion, the system effectively supports the digital transformation of Ubay Galon's business processes.

Information technology companies rely heavily on databases to store critical data that is vulnerable to leaks that can be financially and reputationally detrimental. This study aims to analyze the effectiveness of database security mechanisms, especially encryption and access control, in preventing data leaks. The method used is a case study with a qualitative approach through observation and interviews at information technology companies, as well as technical analysis of database protection implementation. The results of the study show that to maintain data security, companies need to use end-to-end encryption and a biometric login system so that only authorized people can access it. Smart technology such as AI is also important for detecting threats quickly. In addition, using special tools to monitor devices and routinely test security helps reduce risks. No less important, providing security training to employees so that they are more vigilant and do not become a gap for data leaks. In this way, companies can be better prepared to face various threats in today's digital era.  

Waste management problems in Kudus City show high complexity, marked by an increase in the volume of daily waste generation that is not balanced by an adequate handling system. This study aims to optimize the waste management system in an integrated manner with an industrial engineering approach, especially through the application of the Lean Waste Management concept, redesigning facilities and logistics, and strengthening community participation based on Human-Centered Design (HCD). A qualitative method with a case study approach was used, with data triangulation techniques in the form of in-depth interviews, direct observation, and document analysis. The results of the study showed that 75% of households did not sort their waste, only 2 out of 6 TPSTs were active, and the TPA capacity had exceeded its limit since 2022. The efficiency of the transportation system is also low due to suboptimal routes and frequencies. This study offers solutions based on technology integration, facility redesign, logistics optimization, and community empowerment. With a systemic approach based on industrial engineering, an efficient and sustainable waste management model can be applied, not only in Kudus, but also in other areas with similar challenges.

The development of information technology and the increasing use of e-commerce is driving demand for fast and reliable delivery services. This research aims to analyze the impact of delivery time services on customer satisfaction at expedition service companies, with a case study of Lion Parcel Sub Agent Tegal. The research method used is a quantitative method with a survey approach by distributing questionnaires to Lion Parcel Tegal customers. Data were analyzed using validity, reliability, correlation and simple regression tests with the help of SPSS 25 software. The research results showed that there was a significant relationship between delivery speed and customer satisfaction level, with a correlation value of 0.911 and an influence of 83%. This indicates that the faster the delivery service, the higher the level of customer satisfaction. It is hoped that this study can be a reference for expedition service companies in improving the quality of their services to compete in the competitive logistics industry.

This study conducts an in-depth examination of the structural gaps in mental health policies within conflict-affected countries in the Middle East region, employing a systematic meta-synthesis approach to analyze 87 primary studies published between 2015 and 2024. Findings reveal that only 23.4% of these countries possess mental health policies that can be classified as comprehensive. In comparison, the average budget allocation for this sector accounts for merely 2.1% of total national health expenditures. In terms of affected populations, the prevalence of mental disorders is alarmingly high, recorded at 41.3% among refugees and 37.8% among residents living amidst protracted conflict. Through logistic regression analysis, a highly significant correlational relationship was identified between conflict intensity and the severity of mental disorders (r = 0.78; p < 0.001), underscoring the systemic link between structural violence and collective psychosocial vulnerability. Furthermore, meta-regression successfully identified the five most dominant policy gaps: deficits in service infrastructure (76.5%), shortages of the professional workforce (68.2%), dysfunctions in referral systems (64.7%), limitations in funding (59.3%), and lack of intersectoral service integration (52.8%). This research not only extends the conceptual framework and empirical findings previously advanced by Sihombing et al. (2025) and Akhtar et al. (2021) concerning the mental health impacts of conflict but also innovatively articulates region-specific patterns and identifies contextual moderator variables that influence policy implementation effectiveness. Thus, this study's methodological and conceptual novelty lies in formulating an evaluative framework grounded in empirical evidence, which integratively combines socio-political indicators with clinical mental health parameters, offering a comprehensive approach to assess and reform public policy in conflict-affected areas of the Middle East.

This study aims to analyze the effect of maqashid sharia on Muslim women's happiness in Indonesia, using data from the Indonesian Family Life Survey (IFLS) 5th wave 2014. Maqashid sharia, as a core concept in Islamic law, focuses on the maintenance of five main aspects, namely religion (ad-din), soul (an-nafs), intellect (al-aql), offspring (an-nasl), and property (al-mal). This study examines whether the implementation of maqashid sharia principles coupled with region of residence as a control variable has a significant impact on the subjective happiness of Muslim women in Indonesia. Using logit regression method and STATA software, this study found that the maintenance of health (soul), education (mind), and income (wealth) has a significant positive effect on Muslimah's happiness, heredity (lineage) shows an insignificant negative effect, religiosity (religion) shows a positive and significant relationship, while the region of residence has an insignificant negative relationship with the level of happiness of Muslimah in Indonesia. These results indicate that the subjective happiness of Indonesian Muslim women is more influenced by material dimensions than philosophical or spiritual matters. This research is expected to contribute to the formulation of public policies that support the social welfare of Muslimahs based on maqashid sharia.

Unbalanced transportation is one of the main challenges in logistics that can affect efficiency and operational costs. The imbalance between supply and demand can cause high transportation costs, delays in delivery, and decreased product quality. Therefore, it is necessary to analyze and develop solutions to overcome the challenges of unbalanced transportation and improve logistics efficiency. This study aims to identify the challenges and solutions of unbalanced transportation towards logistics efficiency. This study is expected to contribute to the development of unbalanced transportation solutions and improve logistics efficiency.  

Vaksin merupakan produk biologis dengan karakteristik khusus yang membutuhkan penanganan secara hati-hati melalui sistem rantai dingin (cold chain) sejak tahap produksi di pabrik hingga digunakan di fasilitas pelayanan kesehatan untuk mencapai efektivitas penggunaan yang optimal, ketersediaan vaksin harus dikelola dengan baik, dalam jumlah yang memadai, memiliki  mutu yang terjamin, serta tersedia tepat waktu, Penyimpanan vaksin merupakan bagian dari proses pengelolaan logistik yang dilakukan mengunakam sistem rantai dingin guna menjaga kualitas, melindungi dari kerusakan fisik maupun kimia, serta mempertahankan stabilitas mutu hingga vaksin diberikan kepada penerima. Berdasarkan sensitivitas terhadap suhu, vaksin dikelompokkan menjadi dua kategori, yaitu vaksin yang rentan terhadap pembekuan seperti Hepatitis B, DPT-HB-HIb, DPT-HB, IPV, DT, TT, dan Td serta vaksin yang sensitif terhadap panas seperti BCG, Polio, dan Campak.

This study aims to analyze the operational conditions of the raw material warehouse at PT Nutrition And Special Foods Division and evaluate the potential implementation of an Internet of things (IoT)-based warehouse management system (WMS) to improve the efficiency and accuracy of warehouse management. A descriptive qualitative approach was used, including field observations and interviews with several operators and warehouse staff. The findings indicate that the currently used manual system causes various obstacles, such as input errors, slow picking processes, and limited stock tracking capabilities. A simulation of WMS implementation using RFID and barcode technology showed significant improvements, including approximately 40% increase in picking  efficiency, around 90% improvement in stock recording accuracy, and a reduction of input errors by up to 85%. The application of this technology also supports real-time tracking using FIFO/FEFO methods and enhances visibility and decision-making in logistics operations. Thus, the integration of RFID, barcode, and QR code in WMS proves effective in transforming warehouse management into a faster, more accurate, and responsive system aligned with supply chain dynamics.

This study examines the application of transportation problems in an effort to minimize goods transportation costs in various factories in Indonesia, using a Systematic Literature Review (SLR) approach. Transportation problems, as a part of operations research, focus on optimizing distribution costs from sources to destinations. In the industrial context, good planning and strategy are essential to save transportation costs and increase profits. This study analyzes ten relevant journals published between 2017 and 2025, exploring various methods such as the transportation model, North West Corner, Stepping Stone, and Vogel's Approximation Method (VAM), including its modification (MVAM), to achieve efficiency in logistics distribution. The results of the study indicate that the application of these methods significantly contributes to reducing operational costs, accelerating distribution processes, and increasing overall logistics effectiveness in the Indonesian manufacturing sector.

This paper discusses the methodologies for balanced transportation problems and their solutions, focusing on efficient and cost-effective distribution of goods from multiple sources to various destinations. The study highlights the importance of maintaining supply and demand balance and explores systematic approaches such as initial solution methods—North-West Corner, Least Cost, and Vogel Approximation Method—and the optimal solution technique, Stepping Stone. An illustrative case involving a company with multiple factories and markets demonstrates the application of these methods, resulting in minimized transportation costs. Additionally, the process of fertilizer allocation and cost analysis is examined, emphasizing the use of the Stepping Stone method to achieve cost minimization. The findings underscore the effectiveness of combining initial heuristics with iterative optimization to attain optimal transportation solutions, thereby enhancing logistical efficiency and reducing operational expenses.

This study aims to examine the use of Macaulay2 software in improving students' computational thinking skills in mathematics learning, especially in abstract algebra material. Macaulay2 as an open-source Computer Algebra Sistem (CAS) provides a symbolic and algorithmic environment that encourages logical and systematic exploration of mathematical concepts. Literature reviews show that the use of Macaulay2 can strengthen conceptual understanding, train computational thinking, and introduce mathematical programming to students. However, technical challenges, limited Indonesian language teaching materials, and limited educational infrastructure are obstacles that need to be overcome through collaboration between educational stakeholders.