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The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

Data architecture is a framework that structures and manages data flows in an organization so that they can be used optimally to support data-based decision-making processes. The right design in data architecture ensures that data can be stored, accessed, processed, and analyzed efficiently. The main components in data architecture include data sources, storage systems, data processing, data integration, and analytics. In addition, aspects of security and data quality management also play an important role in maintaining data integrity and confidentiality. In the context of an ever-evolving business, data architecture must be able to adapt to changing organizational needs and existing technologies, as well as provide scalable and flexible solutions. Therefore, good data architecture management is a key factor in achieving operational efficiency and competitive advantage in the digital era.

The development of information technology has had a significant impact on the healthcare sector, particularly in improving the efficiency and quality of services. Technologies such as Big Data and the Internet of Things (IoT) enable the collection and analysis of large volumes of medical data as well as real-time patient monitoring. This study aims to analyze how the integration of Big Data and IoT can enhance the quality of healthcare services, with a focus on their impact on patient care and hospital operational efficiency. The research method used is a literature review, involving the collection and analysis of data from various sources such as scientific journals, articles, and related research reports. The results indicate that hospitals that have implemented these technologies have experienced significant improvements in several aspects, including increased diagnostic accuracy, reduced service delays, and more efficient resource management. Real-time patient monitoring through IoT devices enables faster medical decision-making, while Big Data analytics helps predict disease patterns and medical needs. However, the challenges faced include data security issues, infrastructure limitations, and shifts in healthcare practice paradigms. In conclusion, the integration of Big Data and IoT can improve the quality of healthcare services, but addressing the existing challenges is essential to optimize its implementation in the healthcare sector.

The development of artificial intelligence (AI) technology has influenced various aspects of human resource (HR) management, from recruitment, training, to performance evaluation. This article aims to theoretically examine the convergence between AI, human capital, and economic efficiency in the context of contemporary HR management. The method used is a literature study of recent scientific publications related to these topics. The results show that the integration of AI in HR management can improve operational efficiency and decision-making effectiveness, but still requires strengthening human capital capacity to be adaptive to technological changes. This article emphasizes that the success of HR management in the digital era depends on the synergy between smart technology and sustainable human capital development. Therefore, AI-based HR strategies need to be designed with human-centered principles to ensure increased productivity as well as organizational sustainability.   Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah memengaruhi berbagai aspek manajemen sumber daya manusia (SDM), mulai dari rekrutmen, pelatihan, hingga evaluasi kinerja. Artikel ini bertujuan untuk mengkaji secara teoretis konvergensi antara AI, human capital, dan efisiensi ekonomi dalam konteks manajemen SDM kontemporer. Metode yang digunakan adalah studi literatur terhadap publikasi ilmiah terbaru terkait topik-topik tersebut. Hasil kajian menunjukkan bahwa integrasi AI dalam pengelolaan SDM dapat meningkatkan efisiensi operasional dan efektivitas pengambilan keputusan, namun tetap memerlukan penguatan kapasitas human capital agar adaptif terhadap perubahan teknologi. Artikel ini menegaskan bahwa keberhasilan manajemen SDM di era digital sangat bergantung pada sinergi antara teknologi cerdas dan pengembangan human capital yang berkelanjutan. Oleh karena itu, strategi SDM berbasis AI perlu dirancang dengan prinsip human-centered untuk memastikan peningkatan produktivitas sekaligus keberlanjutan organisasi.

This research focuses on the development and evaluation of an Adaptive Edge-AI framework designed to optimize real-time data processing and decision-making in resource-constrained environments, specifically within smart city infrastructures. The primary problem addressed is the challenge of minimizing latency, reducing energy consumption, and ensuring the reliability of Cyber-Physical Systems (CPS) when using Internet of Things (IoT) devices. The objective of the study is to assess the effectiveness of this framework in real-world smart city applications such as traffic monitoring, environmental sensing, and smart utilities management. The proposed method integrates lightweight AI models, edge computing, and adaptive resource management techniques, including Federated Learning and Neural Architecture Search, to ensure optimal performance while addressing hardware constraints. The main findings reveal that the framework significantly improves real-time inference speed, reduces energy consumption of IoT devices, and enhances CPS reliability by minimizing communication delays and ensuring continuous system operation despite network disruptions. The application of this framework to smart transportation and urban utilities further demonstrates its potential to optimize city management processes. The study concludes that the Adaptive Edge-AI framework offers a promising solution for smart cities, enhancing operational efficiency, sustainability, and resilience. It is recommended for integration into smart city infrastructures to enable better resource management and decision-making in real-time applications.

Employee performance is the result of an individual's efforts in carrying out their duties and responsibilities, which is reflected in the quality and quantity of work achieved. PT. Mitra Tunas Harapan, a company engaged in providing construction services in Cilegon, has various activities that include planning, design, project supervision, and construction management services. To achieve company goals, employee performance is one of the important factors influencing the company's operational success. Several factors believed to influence employee performance include communication and workload. This study aims to analyze the effect of communication and workload on employee performance at PT. Mitra Tunas Harapan. This study involved a population consisting of 36 employees at the company. The sampling technique used was nonprobability sampling with a total sampling method, meaning the entire population was sampled in this study. The results showed that communication partially had a positive and significant effect on employee performance. This indicates that good communication between superiors and employees, as well as between employees, can improve task understanding and streamline work processes, which ultimately contribute to improved performance. In addition, workload was also shown to have a positive and significant effect on employee performance. A workload that matches employee capacity can improve their productivity and work quality. Simultaneously, both communication and workload have a positive and significant impact on employee performance. Therefore, companies need to address both factors to improve employee performance and optimally achieve company goals. Furthermore, this study highlights the importance of effective communication management within organizations. Clear and open communication between managers and employees can reduce misunderstandings and improve coordination in carrying out tasks.

This study aims to analyze hazard identification in order to improve operational safety aspects in the service road area of I Gusti Ngurah Rai International Airport, Bali. This area is a vital part of the airside that has a high level of activity and complex safety risks, thus requiring special attention to potential hazards that may arise. The research method used is a qualitative descriptive approach, with data collection techniques through direct observation in the field, in-depth interviews with related personnel, and documentation studies relevant to the airport's safety system and operational procedures. The results of the study indicate that there are still significant potential safety risks in the service road area. Some key findings include haphazard parking practices by Ground Support Equipment (GSE), undisciplined behavior of ground handling personnel, and passenger movement in the operational area without adequate officer supervision. These problems are largely caused by weak supervision from the Apron Movement Control (AMC) unit, as well as the low level of understanding and implementation of safety culture among field workers. Through the process of identifying and assessing risks using the Hazard Identification and Risk Assessment (HIRA) approach, researchers succeeded in mapping the severity of risks and developing appropriate mitigation measures, such as regulating GSE parking procedures, improving safety training, and adding supervisory personnel at vulnerable points. It is hoped that the findings of this study can be a basis for consideration for the management of I Gusti Ngurah Rai International Airport, Bali, in formulating policies and strategies for improving operational safety as a whole, especially in implementing a more effective and sustainable Safety Management Sistem (SMS).  

This research aims to examine the management process of qurbani implementation in Ma’had Al-Zaytun, an educational institution known for its comprehensive approach to character building and spiritual development. The implementation of qurbani at this institution covers several management functions, including planning, organizing, implementing, and evaluating. The study employs a qualitative approach using a case study method, with data collected through direct observation, in-depth interviews with those involved in qurbani management, and analysis of supporting documents. The findings indicate that the qurbani management process in Ma’had Al-Zaytun is well-organized and systematically executed, upholding Islamic legal principles and promoting values of social solidarity. Effective planning, from selecting appropriate sacrificial animals to determining the slaughter time and location, as well as the meat distribution process, is crucial to the program’s success. The involvement of committees, students, and teachers fosters operational efficiency. However, the study highlights challenges such as coordination issues and distribution management. To address these, it recommends improving training, supervision, and management information systems.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

The laundry business is rapidly growing in urban society, especially in areas with a high activity rate. One of the main challenges is the manual transaction recording process, which causes inefficiency and potential errors. This research aims to design and develop a web-based cashier system for Laundry Indimo Azza using the Prototype method. The system is designed to support customer data recording, automatic service fee calculation, service and employee management, and structured transaction and financial reporting. The Prototype method was chosen due to its ability to adapt to user needs through design and evaluation iterations. Testing results using white box and black box methods show that the system works according to expectations, increasing operational efficiency and speeding up customer service.

The problem faced by PT. Dinda Holding Company (DHC) is that it has difficulty in determining the best employees from a number of employees with varying performance qualities. Until now, the selection process has been carried out manually, taking into account the subjective assessments of the owner or store manager, without a structured evaluation system. As a result, employee selection tends to be inconsistent and leads to dissatisfaction among both employees and the business owner. Additionally, selected employees do not always demonstrate optimal performance, which impacts service quality and the operational sustainability of the store. Therefore, a decision support system was designed to assist PT. Dinda Holding Company (DHC) in selecting the best employees objectively, quickly, and accurately. Employees are human resources used as a driving force in the business operations of a company. The company faces the challenge of maintaining its competitive edge, which requires data on the performance of employees with good performance. This system applies the Simple Additive Weighting (SAW) method to perform calculations and evaluations based on predetermined criteria. The result of this system development is a desktop-based application using the Java programming language and a MySQL database, which is expected to assist management in making more measurable and structured decisions.

This study investigates how data visualization helps retail companies make Business Intelligence (BI)-based decisions. The study processed one year of sales data with a quantitative descriptive approach to find seasonal patterns, performance by region, and customer consumption tendencies. The analysis results show that BI software such as Microsoft Power BI can visualize data more easily and accelerate understanding of business performance. Strategic decisions such as promotional planning and product inventory management are more effective with interactive visualization, which allows decision makers to see data in a more understandable way. The study found that data visualization in BI systems can help retail businesses make better decisions. These results show the importance of incorporating BI into a company's operational processes and using interactive visualization to improve overall business performance.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

This article aims to examine the role of leadership in mass media management through a case study of a private broadcasting institution in Indonesia. The focus of the research is on how leadership styles influence organizational performance, editorial decision-making, and operational effectiveness. A qualitative approach was employed, using in-depth interviews, participatory observation, and document analysis on a national private broadcasting institution. The findings reveal that visionary, communicative, and adaptive leadership plays a crucial role in fostering synergy across departments and enhancing responsiveness to the dynamics of the media industry. These results highlight the significance of strategic leadership in maintaining the sustainability and credibility of private broadcasting institutions amid the challenges of digitalization and increasingly competitive markets.

The rapid development of information and communication technology has opened up significant opportunities to enhance service efficiency in various fields, including the beauty industry. Soraaya Studio, which offers a range of beauty services, currently still manages appointment scheduling manually. This manual system leads to several challenges, such as difficulties in efficient schedule management, data duplication, recording errors, and disorganization in the service reservation process. Furthermore, communication with customers regarding schedule confirmation becomes less effective. With the increasing number of customers, this manual scheduling system is no longer able to meet the growing complexity of operational needs.To address these issues, a web-based appointment scheduling system has been designed, which is integrated and user-friendly. This system is built using the PHP programming language with a MySQL database and features a responsive interface, making it easily accessible from various devices, including desktops and mobiles. Key functionalities provided include real-time creation, modification, and cancellation of appointments, management of service availability, and automated notifications via email or text messages to customers and studio staff. The implementation of this system aims to improve the accuracy and speed of the scheduling process, reduce manual errors, and facilitate schedule monitoring by management and staff, thereby enabling Soraaya Studio to provide a more professional and satisfying service to its customers.

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.

The correctional facility SAE L’SIMA in Malang is confronted with two major challenges: the environmental impact of accumulated cow manure and the need to provide meaningful vocational training for inmates to support rehabilitation and reintegration. This community service program was designed to address both issues simultaneously through the introduction and application of biogas technology. The primary objective was to manage livestock waste as an alternative renewable energy source while equipping inmates with practical technical skills applicable beyond the correctional setting. The implementation method employed a participatory approach that involved several stages, including program socialization, site survey, biogas unit design, assembly of a small-scale digester, and subsequent monitoring and evaluation.The results demonstrated that the biogas unit was successfully constructed and operational; however, gas production levels remained below optimal standards. Key challenges identified included unstable temperature conditions, which negatively affected the fermentation process, and technical problems such as leakage in the piping system. These obstacles limited the overall effectiveness of gas generation. Despite these limitations, the project provided significant outcomes. First, it created a working model of sustainable energy generation within the correctional environment. Second, it delivered valuable vocational training for inmates, offering them both theoretical knowledge and hands-on experience in renewable energy technology. Furthermore, the program encouraged inmate participation, fostering teamwork, responsibility, and problem-solving skills that are essential for personal development.In conclusion, although technical barriers remain, this initiative succeeded in establishing the foundation for sustainable waste management and renewable energy application within a correctional facility. More importantly, it highlights the potential of biogas technology not only as an environmental solution but also as a rehabilitative vocational training tool. Continued monitoring, process optimization, and technical refinements are essential for achieving long-term success and scalability of this model in similar institutional contexts.

In the increasingly competitive hospitality industry, the role of the front office has become very crucial because it is the first and last point of interaction between hotels and guests. The operational success of a hotel is largely determined by the performance of the workforce in the front office, which directly affects the first impression, guest satisfaction, and overall reputation of the hotel. This study discusses in depth the importance of the Front Office Workforce Maintenance Program at Hotel Room Inc Bandung as a human resource management strategy to improve service performance. The program covers various aspects, such as providing regular training, developing communication skills, understanding guest management, and improving employee well-being, motivation, and loyalty. The main goal of this program is to minimize turnover rates, improve workforce competence, and maintain optimal hotel service standards. Through this approach, hotels can create a conducive working atmosphere, consistent service, and a memorable stay experience for guests. The findings in this study indicate that investment in workforce maintenance directly has a positive impact on service quality and guest satisfaction, which is the key to success in the modern hospitality industry.

The rapid increase in Ro-Ro (Roll-On/Roll-Off) vessel and vehicle traffic at Tanjung Perak Port, Surabaya, has exposed critical inefficiencies in port operations, particularly at key berths such as Jamrud Utara and Jamrud Selatan. These inefficiencies manifest as prolonged queuing times for Ro-Ro vessels and land-based vehicle congestion, leading to delays in cargo handling and increased operational costs. This study aims to evaluate the operational performance of Ro-Ro terminals based on queue time indicators for both Ro-Ro vessels and vehicles. Employing a quantitative descriptive approach, the research integrates the M/M/c queuing model and Fishbone Diagram analysis to identify systemic causes of operational delays and overcapacity. The study reveals that berth utilization rates exceed 75%, indicating saturation, while limited buffer zones and disorganized traffic flow exacerbate vehicle queues. As a case study, the findings offer data-driven insights and practical recommendations, including schedule optimization, dedicated traffic lanes, and infrastructural upgrades to mitigate congestion. The proposed framework not only enhances service efficiency at the port but also contributes to broader logistics performance in Eastern Indonesia. By combining classical queuing theory with root cause analysis, this research introduces a methodological synergy that can be replicated across other Ro-Ro terminals facing similar challenges. The findings underscore the urgent need for integrated port traffic management and infrastructural adaptability in response to growing maritime logistics demands.

This study employs Return On Investment (ROI) as a key metric to evaluate the financial performance of PT Astra Agro Lestari Tbk. The selection of ROI is justified by its capacity to comprehensively assess the efficiency of the company's total operational assets in profit generation. Utilizing a descriptive research design, the analysis is based on secondary data extracted from the company's financial statements available through the Indonesia Stock Exchange. The research reveals that PT Astra Agro Lestari Tbk achieved an ROI of 78%, indicating superior efficiency in investment management. These empirical findings provide valuable insights for corporate management to formulate strategic decisions aimed at enhancing future operational performance.