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Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Educational financing management plays an important role in improving the quality of education in primary schools. However, limited school operational funds often become an obstacle to achieving optimal educational outcomes. This study aims to analyze the efficiency of educational financing as a strategy for improving education quality at SDN Mekarjaya, Tasikmalaya Regency. The research employed a qualitative descriptive approach with a case study design. Data were collected through interviews, observations, and documentation studies involving the principal, teachers, and school financial documents. The findings indicate that the implementation of data-based planning, priority-scale budgeting, digital financial administration through the ARKAS application, and collaboration with various stakeholders contributed positively to improving school quality. Financing efficiency supported literacy programs, teacher competency development, learning effectiveness, and school management improvement. Although the school still faced challenges related to limited funding sources and administrative constraints, efficient financial management enabled the school to optimize available resources effectively. This study concludes that efficient, transparent, and accountable educational financing management can serve as a strategic instrument in supporting sustainable improvement in the quality of primary education.

The use of moldboard plows in agricultural land preparation often faces wear problems on the share component, leading to increased maintenance time and reduced operational efficiency. This study aims to design and analyze a modular concept for the plow share to improve maintenance and repair efficiency without compromising structural performance. The research methods include field observation, component dimension measurement, design modeling using CAD software, and structural analysis using the Finite Element Analysis  (FEA) method. In addition, maintenance ease was evaluated through a questionnaire based on a rating scale. The results show that the modular design significantly improves maintenance and repair efficiency, with an average score of 4.59 categorized as very good. Structural analysis indicates that the modular design reduces maximum stress on the moldboard and slightly decreases deformation, reflecting improved structural stiffness compared to the conventional design. However, the Safety Factor on the share component remains below the acceptable limit, indicating the need for further development. Overall, the modular design provides an effective solution to enhance maintenance efficiency while maintaining the structural performance of the moldboard plow.

The dynamics of the global coffee industry during the 2024–2026 period were characterized by significant fluctuations that placed Starbucks in a vulnerable position due to multidimensional reputation crises, ranging from geopolitical sentiments to industrial relations tensions. This study aims to analyze the effectiveness of Public Relations (PR) management strategies and integrated media models in restoring brand equity post-crisis. The research method applied is descriptive qualitative with a conceptual analysis approach, relying on digital literature studies and the collection of secondary data from international reputation research firm reports and credible mass media documentation. The research results indicate that the drastic decline in the Brand Strength Index was successfully mitigated through a strategic narrative transition from service efficiency toward the reinforcement of the original "The Third Place" identity. The utilization of data-driven Owned Media channels through loyalty applications proved to be the most crucial instrument in maintaining consumer retention amidst the global boycott. The research conclusion emphasizes that brand resilience in the era of digital volatility depends not only on rhetoric but on the synchronization between adaptive leadership, operational transparency, and the integration of an agile PESO communication model. This study provides a theoretical contribution regarding the importance of managing "reputation capital" through consistent sustainability commitments to maintain a balance between profitability and corporate communication ethics in an increasingly polarized global market

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

The implementation of Hospital Management Information Systems (HMIS) has become a strategic imperative to enhance operational efficiency amidst the ongoing global digital health transformation era. This study aims to analyze the determinants of successful HMIS implementation and its impact on service efficiency and patient outcome quality. Employing a narrative review approach with thematic synthesis of literature from PubMed, Scopus, and ScienceDirect databases between 2016-2026, the study evaluates the relationship between technology investment and organizational performance. The synthesis results indicate that while HMIS significantly reduces administrative burdens and medication errors, a "digital paradox" exists where technical efficiency may disrupt interpersonal interactions between healthcare providers and patients if systems are not user-centered. Key success factors include data interoperability (HL7/FHIR standards), human resource readiness, and governance policy support. This study concludes that a patient-centered efficiency model is the fundamental basis for ensuring technology investments yield sustainable added value within the healthcare delivery system.

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas

The shaft is a crucial component in mechanical systems because it serves to transfer power and rotational motion throughout the machine. This research aims to assess the structural strength and operational performance of shafts used in a tire shredding machine through numerical simulation methods in order to achieve a safe and efficient design. The study involved several stages, including the development of shaft geometry models, the determination of boundary conditions, load application, mesh generation, and stress analysis using the finite element method. Two shaft configurations were examined: a 59 mm diameter shaft made from AISI 1045 steel and a 49 mm diameter shaft manufactured from ASTM A36 steel. The simulation results indicate that the 59 mm shaft experiences a Von Mises stress of 8.9 × 10⁻⁵ MPa, with a maximum displacement of 0 mm and a safety factor of 15. Similarly, the 49 mm shaft shows a Von Mises stress of 8.4 × 10⁻⁵ MPa, no measurable displacement, and a safety factor of 15. These findings confirm that both shaft designs are capable of safely withstanding the applied working loads. In addition, cutting system tests revealed that a 24-tooth blade achieved an efficiency of 26.9%, while a 40-tooth blade reached only 22.3%, indicating that the 24-tooth configuration provides better performance.

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

 This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

Heating, Ventilating, and Air Conditioning (HVAC) systems often suffer from significant energy wastage due to their inability to adapt to real-time environmental changes, leading to high operational costs. Although Proportional-Integral-Derivative (PID) controllers are widely used for their simplicity and reliability, they struggle to handle the complex dynamics of modern environments, requiring advanced optimization to enhance efficiency. This study aims to optimize PID controllers by integrating the Queen Honey Bee Migration (QHBM) algorithm to improve HVAC performance, energy efficiency, and adaptability. The research method employs an experimental approach that compares the performance of conventional PID controllers with PID controllers optimized using the QHBM algorithm under dynamic environmental conditions. The results show that the PID-QHBM system significantly outperforms the conventional PID system, achieving a rise time of 0.2649 seconds and a settling time of 1.6874 seconds with an almost negligible steady-state error of 9.4991e-08. Although it experiences a slight overshoot of 16.3810%, the system stabilizes quickly and maintains the target temperature efficiently. In contrast, the conventional PID controller exhibits slower response characteristics, with a rise time of 1.3730 seconds, a settling time of 2.5144 seconds, and a larger steady-state error of 0.0361. This study demonstrates that integrating the QHBM algorithm into PID controllers provides a more effective solution for real-time temperature control, offering substantial improvements in energy efficiency and system performance. The findings contribute to advancing intelligent HVAC control systems that can better adapt to environmental variations while minimizing operational costs.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

Waste management remains a critical environmental issue due to the lack of public awareness in separating organic and inorganic waste, resulting in accumulation and environmental pollution This study aims to analyze and evaluate the development of automatic waste sorting systems based on proximity sensors with full-capacity notification using a Systematic Literature Review (SLR) approach.. The proposed system utilizes a combination of sensors, including proximity sensors for material identification and ultrasonic sensors for detecting object presence and bin capacity, integrated with a microcontroller for real-time processing. Additionally, the system is equipped with IoT-based monitoring that allows users to receive notifications when the waste bin reaches its capacity. The research method involves system design, hardware and software integration, and functional testing to evaluate system performance. The results indicate that the system is capable of sorting waste automatically with a high level of accuracy and responsiveness, while also providing real-time monitoring to support waste management operations. The implementation of this system can reduce manual intervention, increase operational efficiency, and promote better waste segregation practices. Furthermore, this study highlights the potential of integrating smart technology into environmental management systems, contributing both theoretically and practically to the development of sustainable waste management solutions.

Risk management is a crucial aspect of business sustainability, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector which face various business environment uncertainties. This study aims to analyze the implementation of operational risk management at Warung Ecco Roso Kediri, covering the processes of risk identification, analysis, evaluation, control, and monitoring applied by the business owner. This research employed a qualitative descriptive method with a case study approach, using in-depth interviews and field observation for data collection. The results showed that the implementation of operational risk management at Warung Ecco Roso Kediri has been carried out across all process stages, yet it remains simple, informal, and based on the owner’s experience without systematic documentation. The main identified risks include raw material risks, market demand risks, business competition risks, as well as service and hygiene risks. The control strategies implemented focus on maintaining product quality, operational efficiency, and price adjustment. Although the applied system is not formally structured, these risk management practices are considered effective in maintaining business stability and continuity. This study recommends the development of Standard Operating Procedures (SOPs), risk documentation, and the use of a risk matrix to improve risk management effectiveness in the future.

The low thermal efficiency of Gas Power Plants (PLTG) due to exhaust gas heat loss drives the implementation of cogeneration at PLTGU Block II PT. PLN Indonesia Power UBP Semarang. This study analyzes the performance of the Gas Turbine Generator (GTG), combined cycle efficiency, and Exergy distribution using a 3-3-1 configuration. The research utilizes actual operational data from January 28, 2026, sampled at 10-minute intervals. Results indicate that cogeneration via a Heat Recovery Steam Generator (HRSG) significantly enhances plant efficiency. The GTG output ranged from 273–283 MW with an efficiency of 30.0–30.2%. Following combined cycle integration, system efficiency increased to 43.9–44.4%, a gain of approximately 14%, with a heat rate of 11,916–11,988 kJ/kWh. Exhaust heat of 665–713 MW was recovered to generate an additional 130 MW through the Steam Turbine Generator (STG). Exergy analysis reveals that the largest irreversibility occurs in the GTG combustion process (285 MW), followed by the HRSG (185 MW) and STG (49 MW).

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.