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This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

Garbage is something that is produced from human activities and then is not used and then thrown away. Coastal waste has become a global problem and is an issue that is being widely discussed. This is because coastal waste has an impact on the environment, the economy, and human health. To be able to overcome the problem of waste, three aspects are needed, namely government, society, and waste management procedures. This study aims to determine the impact of waste disposal on the coast to the surrounding environment. The type of research used in this study is a descriptive research type with a qualitative approach that refers to data in the form of words that have clear and definite characteristics.

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.  

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth    

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.  

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.    

Background; Stroke is a blood circulation disorder in the brain which results in the death of brain tissue. Stroke patients who experience hemiparesis can result in functional impairment, impaired mobility, impaired daily activities and irreversible disability. Purpose: This study aims to determine the results of implementing rubber ball ROM exercise on muscle strength in non-hemorrhagic stroke patients. Methods: The application was carried out using a descriptive method with a case study design in non-hemorrhagic stroke patients who are at risk of experiencing muscle weakness. The application of the rubber ball rom exercise was carried out for 4 consecutive days by holding the rubber ball for 5 seconds and repeated 7 times. Results: There was an increase in muscle strength of 1 degree in both respondents after the rubber ball ROM exercise. Conclusion: The results of the application to the two respondents between before and after being given the rubber ball ROM exercise showed an increase in muscle strength. So that rubber ball ROM exercise can be used as a non-pharmacological technique to increase muscle strength in stroke patients.

Background:  Elderly is a condition where a person is 60 years old. Hypertension is a condition of a person who has mixture of salt and lemongrass that can facilitate blood circulation in the body. systolic blood pressure of 140 mmHg and diastolic 80 mmHg. Data from the Kaliwungu Health Center (2023) shows that the number of hypertensive elderly is 18 elderly people. Non-pharmacological therapy that can be done by soaking warm water feet with aObjective: to determine the effect of the application of foot soak therapy using warm water with salt and lemongrass on blood pressure in elderly people with hypertension in Kaliwungu Village, Semarang Regency. Method: this application uses a case study research design with prestest and post-test design. Samples were 2 elderly people who had 2nd degree hypertension. Results: the application of  there was a decrease in blood pressure that was different between respondent 1 and respondent 2 after the application of warm water foot soak with salt and lemongrass for 3 consecutive days for 20 minutes. Both respondents were categorized as grade 2 hypertension decreased to normal-high based on the PDHI classification (2019). Conclusion: Application of warm water foot soak with a mixture of salt and lemongrass can lower blood pressure in elderly people with hypertension.  

This study aims to determine the effect of product quality, brand image and price on purchasing decisions for 3Second products (Case Study at the 3Second store, Jl Majapahit Mojokerto). The type of research used is quantitative research based on the philosophy of positivism, used to examine certain populations or samples, data collection uses research instruments, data analysis is quantitative or statistical, which aims to test the established hypotheses. The data sources used in this study are primary data and secondary data, primary data comes from the results of online questionnaire respondents using a Likert scale, while secondary data comes from journals, analyzing books, online media and sources related to this research and existed before. The population in this study were consumers who had purchased 3Second products at least once at the 3Second store Jl Majapahit, Mojokerto, with a total sample of 75 respondents, using the Hair et al formula. This study uses a sampling technique, namely non-probability sampling using purposive sampling method, which means determining the sample using certain considerations. Data processing in this study includes validity test, reliability test, classic assumption test, multiple linear regression test, coefficient of determination test (R2), beta coefficient test, T test and F test. The results of this study indicate that product quality has a partial effect on decisions purchases of (2.899 > 1.993). Brand image has a partial and positive effect on purchasing decisions (2.953 > 1.993). And price also has a partial and positive effect on purchasing decisions of (3.179 > 1.993). Then for the F test which shows that product quality, brand image and price simultaneously influence purchasing decisions by (13.770 > 3.12) and get a significance value of 0.000.    

Background: Final-year students are entrusted with the responsibility of completing their final assignments as a prerequisite for graduation and degree attainment. The prevalence of mental health problems among these students is higher, with more pronounced stress symptoms compared to new students. Central Java is ranked third, reporting 95,461 cases of emotional and mental disorders among individuals aged 15 and above. Expressive writing, which revolves around emotions, assists each student in channeling and expressing their anger through written words. Objective: Depicting students' stress levels through the implementation of expressive writing to reduce stress among those finalizing their Independent Study (KTI) at Universitas 'Aisyiyah Surakarta. Method: A case study approach is employed. A pretest utilizing the DASS-42 (Depression Anxiety Stress Scale) questionnaire determines respondents' stress levels. Following implementation, a posttest is conducted using the same scale. Results: Findings indicate moderate stress levels pre-implementation, which decrease to mild stress post-implementation. Conclusion: The application of expressive writing significantly influences the reduction of stress levels experienced by final-year students at Universitas 'Aisyiyah Surakarta.

In the increasingly more business cafe competition in the era of today, every businessman or businessman in the field of beverages and food must be able to maintain the continuity of the business they run. In order to survive and be successful in the field of food and beverages, an entrepreneur must be able to consider from what makes consumers interested in stopping by the café. This study aims to determine the effect of the quality of service, price and atmosphere of café on purchasing decisions (case studies at Nabs Café in Mojokerto City). This study uses a quantitative method with a sample of 100 respondents with the help of data processing IBM SPSS 26. The results of this study indicate that partially the variable service quality has a positive and significant effect on purchasing decisions, partially the price variable has a positive and significant effect on purchasing decisions, partially the atmospheric café variable has a positive and significant effect on purchasing decisions, simultaneously the effect of service quality, price and atmosphere of the café has a positive and significant effect on purchasing decisions (case studies in NABS Café in Mojokerto City).

In Indonesia, more and more individuals are doing business activities. Business is an activity carried out by one individual. Micro, Small and Medium Enterprises (MSMEs) are businesses engaged in trade, which involve entrepreneurial activities. UMKM Kitchen Keyra is one of the businesses engaged in the field of food that is easy to develop, which is located on Jalan Kebonagung Village, Kec. Kab. Castle Mojokerto. The purpose of this study was to determine the effect of product quality on customer satisfaction, to determine the effect of service quality on customer satisfaction, to determine the effect of corporate image on customer satisfaction and to determine the effect of product quality, service quality and corporate image on customer satisfaction. This study uses quantitative methods, with a sample of 100 respondents with the help of IBM SPSS version 25. The results show that product quality variable (X1) partially and significantly influences consumer satisfaction (Y) with t count 7.801 > 1.98498 and a sig value of 0.000 <0.05, service quality (X2) has a partial and significant effect on customer satisfaction (Y) with t count 2.531 > 1.98498 and a sig value of 0.013 <0.05, and corporate image (X3) has a partial and significant effect on consumer satisfaction (Y) with t count 16.567 > 1.98498 and a sig value of 0.000 <0.05, while simultaneously product quality (X1), service quality (X2) and corporate image (X3) have a positive and significant effect on consumer satisfaction ( Y) Keyra Kitchen SMEs with f count 292.834 > 2.70 and a sig value of 0.000 <0.05

This study aims to investigate the effect of work culture and working conditions on employee productivity at Arin Bakery. The sample of this study consisted of 30 employees from the total population. The sampling method used was saturated sample sampling technique, in which all members of the population were part of the research sample. Data were collected through a survey using a questionnaire that had been tested for validity and reliability. The questionnaire included questions related to work culture, working conditions, and work productivity. The collected data were then analyzed using regression analysis. The results showed that there is a positive and significant influence between work culture on employee productivity at Arin Bakery partially. This can be seen from the t-value (2.852) which is greater than the t-table (1.699) with a significance level of 0.008 which is smaller than 0.05, and a regression coefficient of 0.508. Furthermore, the results also show that there is a positive and significant influence between working conditions on employee productivity at Arin Bakery partially. It can be seen from the t-value (2.109) which is greater than the t-table (1.699) with a significance level of 0.000 which is also smaller than 0.05, as well as a regression coefficient value of 0.529. In addition, this study also shows that simultaneously, work culture and working conditions together have a significant influence on employee productivity at Arin Bakery. This can be seen from the results of the F test (74.176) which is greater than the F-table (8.169) with a significance level of 0.000 which is smaller than 0.05.

This study aims to determine the effect of product quality, service quality, and price on purchasing decisions at the Pillow Moker store through distributing online questionnaires to customers. The population in this study are customers who buy at the Moker Pillow shop with a sample of 98 respondents. The results of the respondent's questionnaire were analyzed by multiple linear regression through the SPSS 24 application. The results showed that the variable product quality, service quality, and price partially had a positive and significant effect on the purchase decision variable. While the variables of product quality, service quality, and price have a simultaneous effect on purchasing decisions. The results of the study show that product quality (X1) partially influences the decision to purchase pillow products at the Moker Pillow Shop with a t count of 6.953 > t table 1.660 with a significance level of 000. Service quality (X2) partially influences product purchase decisions Pillows at the Moker Pillow Shop with a t-count value of 7,993 > t-table 1,660 with a significance level of 000. Price (X3) partially influences the decision to buy Pillow products at the Moker Pillow Shop with a t-count value of 6,984 > t-table 1,660 with a significance level 000.  

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.  

Friday sermons are a method of da'wah among Muslims which is always carried out in various places. The position of the preacher is very vital considering that it is related to the validity of worship. The aim of this service is to find out how to facilitate the guidance and training of young cadres of imams and preachers in Sapuran & Kepil District, Wonosobo Regency. The service stages go through three steps: coordination, implementation and evaluation. Qualitative research setting by collecting data through observation, interviews and documentation. The results of this activity show that facilitating guidance and training for young cadres of imams and preachers is very useful in that it can improve the quality of preachers and imams in carrying out Friday prayers. This contributes to understanding the importance of the content and strategy of the preacher in carrying out his duties, avoiding apathy which allows the congregation to become bored and not focus on listening to the sermon so that Friday prayers become dry of meaning. The conclusion specifies the essence that is meaningful for the reader, and how the research gaps are filled so that they contain elements of novelty and contribution to the wider area of da'wah.

Buter Balik Village, Kute Panang District, located in Central Aceh District, has fertile land and the majority of the people are farmers. Buter Balik Village has several community livelihoods, including coffee, chili, avocado, sugarcane, and so on. Most of the people in the village have sugarcane plantations on average. The community cultivates their own sugarcane plantations without depending on other people or outside the area. The community also processes the sugarcane plants themselves into processed products in the form of brown sugar. The method used in this article is descriptive qualitative. The purpose of this observation is to find out the process of making brown sugar from sugarcane in Buter Balik Village. The results of the observations have concluded that brown sugar from sugar cane juice has several benefits including preventing fatigue, meeting the body's mineral needs, maintaining bone health, and there are many benefits to be gained from brown sugar.

This article talks about the internalization of character values ​​in new student orientation activities. In the nutmeg process, there are training activities that are directed so that new students have character values ​​in themselves. Research concentrates in particular through audit writing. rules in directing exploration to achieve research targets. This study uses a literature review, which provides a guide for analyzing the research problem. The results obtained are that character values ​​must exist in new students, one of the activities is through orientation which is carried out when new students enter the school/madrasah. One of the exercises that is expected to frame character values ​​is through student directing exercises. Through these exercises, participants can be encouraged to realize themselves better and develop themselves indicated by the climate and work on all the characteristics and this exercise can prepare them to be free and capable.  

This study aims to determine the effect of service quality on customer satisfaction, determine the effect of location on customer satisfaction, and to determine the effect of Service Quality and Location on Customer Satisfaction of Beauty Glow Skincare Trenggalek Distributor. The number of samples in this study amounted to 110 respondents. The results of this study indicate that partially Service Quality has a positive and significant effect on Customer Satisfaction with a tcount> ttable value of 10.311> 1.982, partially Location has a positive and significant effect on Customer Satisfaction with a tcount<ttable value of 5.157> 1.982, simultaneously quality service and location have a positive and significant effect on customer satisfaction with a value of Fcount>Ftable, namely 80.989>3.09. The coefficient of determination value of 59.5% shows that Service Quality and Location affect Customer Satisfaction and the remaining 40.5%.

Employees are Human Resources who are very important to achieve the company's vision and mission. Employees have a significant impact on the company's growth and ability to compete in the market. One way to create quality human resources, we need a system to determine exemplary employees. One way to determine employees by using a decision support system. Decision support systems are made to determine exemplary employees in a company based on predetermined weights. The method used in this system is Simple Additive Weighting because it has the advantage of being able to determine the weight value of each attribute. The results obtained from calculations using this system are the names of exemplary employees who have been sorted according to their ranking from the top to the bottom and this system can be used by companies to make it easier to give rewards or appreciation in determining exemplary employees.