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Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

The purpose of this research is to find out the effectiveness of the Surakarta City GenRe Program in strengthening civic responsibility. The research method used in qualitative research with a case study method. GenRe Program is able to be a good forum for the formation of adolescent characters, especially in strengthening civic responsibility. This success can certainly be achieved by various factors. As for one of the factors that influence that is related to strategy. Some of the strategies needed are (1) Maximizing SDM by managing GenRe Program services; (2) Establishing and developing PIK R in several regions; (3) Developing the GenRe Program; (4) Increasing the GenRe program partnership; (5) Develop coaching and evaluation periodically. Thus the GenRe program is able to produce teenagers who can be educated consistently and in accordance with their capacities through maximizing their potential while forming civic responsibility Keywords: GenRe Program, Raising Potential for Youth

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Entrepreneurial intention in a person can be formed by the external and internal environment. This study examines the attributes entrepreneurial intentionin students : role models, entrepreneurial attitude, subjective norms, and emotional competence. The purpose of this study is to determine a model of entrepreneurial intention among exact and non-exact college students. in Brebes and Tegal, Central Java. Respondents observed were exact and non-exact students at three tertiary institutions, namely Muhadi Setiabudi University (UMUS) Brebes, Polteknik Harapan Bersama (Poltek Harber) Tegal, and Pancasakti University (UPS) Tegal with a total of 301 students using a cluster random sampling. This research uses a quantitative analysis approach with data analysis techniques Structural Equation Model (SEM), a method to test the attributes that make up the entrepreneurial intention model. The results showed that the exact entrepreneurial intention of the student group was formed by the attributes of entrepreneurial attitude, and emotional competence. Meanwhile, the non-exact student group was formed by the attributes of role models and entrepreneurial attitudes. The implication of this research is that universities can form entrepreneurial characters among students through a conducive and dynamic curriculum and academic atmosphere.

Management of school funds in the form of SPP (Educational Development Donations) at the Kranggan foundation sourced from kindergarten, elementary and junior high schools so far is still managed manually, making it difficult and takes a long time for the Administration to check lists for students who have made payments. Every month. In this study, an SPP payment system was made using an SMS Gateway with the web scraping method. In the development process using the prototype method. The researcher aims to develop a web-based information system that is expected to help manage school payment data for the better. The information system will be equipped with an SMS feature that will be sent to the parents of the students concerned so they can know that the school payment has been made. This SMS feature is also useful for sending reports of late payments or SPP arrears to parents of students whose children are late in paying tuition fees. With this program, students can also make tuition payments in two ways. The first is manually or submitting payment to the TU at the school. The second is by means of money transfer payments through banks.

Department of Culture , Tourism , Youth and Sports Central Aceh district especially in tourism is in charge of managing and developing infrastructure for tourism, the selection of a tourist attraction right capable of giving the best decision with the information on the sights with AHP ( Analytical Hierarchy Prsocess ) that match the criteria , Election Decision Support System using AHP Attractions Java based , Using Netbeans and MySQL as data storage .

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

Penelitian ini bertujuan untuk melihat dan menganalisis strategi bisnis di Era Normal Normal yang diterapkan oleh Beby's Coffee. Penelitian ini dilakukan dengan menggunakan metode analisis SWOT (Strengths, Weaknees, Opportunity, dan Threat). Jenis penelitian ini dilakukan dengan menggunakan penelitian kualitatif dengan menggunakan pendekatan deskriptif dan teknik purposive sampling pada pemilik usaha, karyawan, pengunjung Beby's Coffee. Hasilnya kemudian dianalisis dengan menggunakan metode SWOT. Hasil analisis yang telah dilakukan oleh Beby's Coffee menunjukkan bahwa strategi bisnis di Era New Normal ini dapat berjalan dengan lancar dan seimbang di tengah banyaknya pesaing. Dengan adanya kompetitor tersebut, menjadi tantangan tersendiri bagi para pemilik usaha untuk menciptakan inovasi guna mengembangkan usahanya. Di tengah Era Normal Normal ini, Beby's Coffee terus melakukan inovasi terbaru dengan membuat produk “Kopi Seliter” untuk meningkatkan daya tarik konsumen.

Abstract In this study that was used as the object of research in classifying red wine based on the quality influenced by each red wine or red wine based on the content of each type of wine, from each attribute containing the composition in the wine seen which attributes most affect the quality of red wine, so that it will be known ingridents that can improve the quality of the wine, in this study was carried out by the application of Machine learning by comparing three algorithms of mining data that is , Decission Tree, Random Forest and Support Vector Machine (SVM), from the results of research that has been done by comparing the three algorithms, Random Forest produced the best accuracy among other algorithms that have been tested. Random Forest with accuracy results of 0.7468 makes this algorithm best used to classify the quality of red wine. And in the second order Decission Tree with accuracy results of 0.7031, while Support Vector Machine (SVM) get an accuracy result of 0.65. So in the research that has been done to classify the quality of red wine based on its composition Random Forest becomes the best algorithm to use..

Indonesia is a country that has projections in 2020 of e-commerce market growth that will continue to grow to reach US $ 20 billion. Therefore, the number of e-commerce sites that have sprung up in Indonesia with the aim of finding as many customers as possible. Blibli.com and JD.ID are examples of many e-commerce in the Indonesian market. E-commerce is one of the creative industries that is approved with the main weapons that rely on creativity and the support they have to utilize more resources. Therefore, this study was conducted to analyze the creative e-commerce industry with a comparative descriptive method to find the differences and streghts of each e-commerce.   Key word: Creative Industries, E-commerce, Comparative Descriptive

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

The textile and textile products (TPT) industry in Indonesia still has a lot of problems, one of which is the problem of raw materials which are considered to be unable to compete with the same material from importation sources. This requires the company continue to strive to increase productivity and cost efficiency to mitigate the increase in prices of raw materials charged to consumers. One effort that can be done by the company is to improve the efficiency of the cost of raw material inventory. The company must be able to plan and control the company's raw material inventory to support the effectiveness of its raw material costs. By having good planning and control, the company will avoid the problem of excess and lack of raw material inventory in carrying out production activities. This study aims to determine the application of the Justintime system at PT Bintang Baru Sentosa in increasing the efficiency of the company's raw material inventory costs. The type of research is quantitative qualitative research with a case study approach. Data sources obtained from primary data and secondary data. The methods used in this study include: interviews, observation, and documentation studies.The results of the study show that using Justintime in controlling raw material inventories has cost efficiencies of Rp18.418.185,- for 75/72 F DTY and 150/48 F DTY with a cost efficiency level of 75%.  Keyword:Raw Materials, Inventories, Just.intime (JIT), Cost Efficiency

Marriage is a contract that contains the prohibition of something that was strictly forbidden before. This is a relationship between the opposite sex. Thus, sufficient understanding is needed regarding the conditions and pillars that must be fulfilled so that the marriage is carried out in accordance with religious provisions. In Indonesia, the family system—the implementation of which determines whether or not to marry—varies. From here the author is interested in studying mahram relationships that have been determined by religion. The aim of this research is to describe and classify who can marry and who cannot, based on the interpretation of the holy Koran. This research is library research, which is descriptive qualitative in nature by conducting a literature review related to the themes presented. The data is then analyzed and produces conclusions. The results of the research show that the family relationships implemented are in accordance with the provisions provided by the Shari'a. It is not permissible to marry only if it is customary and does not touch halal and haram within a religious framework, so that existing marriages are valid because they fulfill the requirements and are in harmony with each other religiously.