Publication Search

The research was conducted to solve the problem of determining the price of goods of production correctly based on the cost of raw materials, labor costs, and overhead costs on the CV xxx of previously priced traditional managers which resulted in sales sometimes felt too expensive and sometimes earned too small profits. Quantitative descriptive research is used to solve this problem to produce conclusions from data related to the determination of substantive prices based on the method of Job Order Costing. The main object of the CV xxx is a detailed note of the need in the manufacture of glass wardrobes and classic dress wardros. The data used in this research are primary data and skunder data, i.e., primary Data is the details of raw materials, raw material specifications, price per unit of raw material, labour cost, etc. Whereas data skunder is a discipline related to the methods of research that can help solve the question of determination of the price of the substance. Research shows results where based on the traditional management of CV xxx, there is a mistake in determining overhead costs. This confusion is detrimental to the company in getting too low profits. Comparison of previous management with the Job Order Costing method can find out where a particular variable should be in the overhead cost category in order to obtain the price of the production commodity that can determine the company's losses.    

Micro, Small and Medium Enterprises (UMKM) MEFs Foods & Snacks is one of the MSMEs engaged in processing snacks which are packaged in such a way that they follow developments and people's tastes. In order to improve financial management at MEFs Foods & Snacks MSMEs, MEFs Foods & Snacks MSMEs are expected to be able to make financial reports so that MSME finances can become more accountable. The results achieved in this service are changes in the presentation of financial reports compared to the previous period, this is because MSME managers already understand how to record transactions, carry out records correctly so that the presentation of financial reports becomes more accurate and reflects the financial condition of MEFs Foods & Snacks MSMEs. Actually

This study investigates the application of the percentage of completion (PPP) method in revenue recognition in contractor services companies. The PPP method has become a common choice for contractors to accurately recognize revenue in construction projects. In this context, this research analyzes various aspects related to the use of the PPP method in recognizing income, including the advantages, disadvantages, and factors that influence its application. Data were obtained through interviews with project managers and analysis of related documents. The research results highlight the importance of a good understanding of the PPP method and appropriate adjustments to project characteristics and market conditions to increase accurate revenue recognition in the contractor services business.

This research aims to investigate the impact of empowerment dimensions on team member performance in an organizational context. Empowerment is measured through the dimensions of autonomy, competence, participation and responsibility. The research method used was a questionnaire survey given to team members in various organizations. The collected data was analyzed using statistical techniques to identify the relationship between empowerment dimensions and team member performance. The results of this research can provide insight for managers and organizational leaders in improving team performance through optimizing empowerment dimensions.

This research discusses the role of integration of leadership models, influence tactics, and the application of power in an organizational context. Effective leadership requires not only strong leadership skills, but also the ability to combine intelligent influence tactics and the appropriate application of power. The integration of these three elements is considered crucial in forming optimal organizational results. This research uses a literature analysis approach and empirical study to explore the relationship between integrated leadership models, influence tactics, the application of power, and their impact on organizational performance. The findings of this study highlight the importance of aligning leadership strategies with effective influence tactics and the judicious exercise of power to achieve desired organizational goals. Practical implications and recommendations for organizational leaders and managers are also discussed.

This research aims to explore the role of human resources (HR) in improving organizational performance. Through literature analysis and case studies, this research highlights various factors and strategies that can be used by HR to improve organizational performance. It is hoped that the findings from this research will provide useful insights for HR managers in designing effective policies and practices in improving organizational performance.  

This study aims to investigate the influence of support from peers, self-control abilities, and students' level of seriousness on the performance of lecture assignments in entrepreneurship courses. Through data collection using questionnaires and regression analysis, this research explores the relationship between these variables and student task performance. The findings from this research can provide valuable insights for curriculum managers and lecturers to improve the effectiveness of learning in entrepreneurship courses.      

The process of socializing self-reliance services for street children at PSBR Taruna Jaya 2 has several guidance activities such as social guidance which provides physical and mental guidance and skills guidance. This research was conducted at the Taruna Jaya 2 DKI Jakarta Youth Development Social Institution (PSBR Taruna Jaya 2) among street children who received skills guidance. The method used is qualitative with data collection techniques of observation, interviews and documentation. The informants interviewed were social workers, institutional managers, instructors and street children. The results of the research show that the condition of street children before receiving guidance at PSBR Taruna Jaya 2 did not have special skills to make a living, they were young men aged 18 to 30 years. They were caught in control operations by the authorities, living on the streets acting as street children (anjal), homeless people and beggars (gepeng), silver people, street singers, clown singers and punks. Education is low and some cannot read, write and count. Participated in coaching at PSBR Taruna Jaya 2 for 6 months. Implementation of skills guidance programs in the form of welding, car or motorbike repair, electronics, air conditioning and screen printing. The implementation of the program is funded by the Regional Government of DKI Jakarta and involves social workers, institutional managers, psychologists and instructors. Monitoring and evaluating training guidance with internships at collaborating companies. The independence of street children means that by terminating street children, they become aware of the law, return to their families and live in the community, some have even gotten jobs and opened their own businesses so they can cover their own needs without depending on other people.

This research focuses on four tourist destinations in North Penajam Paser Regency: Istana Amal Beach, Nipah-Nipah Beach, Tanjung Jumlai Beach, and D’Wish Gunung Mulia. Attractions, amenities, and accessibility are considered key factors influencing repeat visits. Based on data analysis, attractions, especially natural beauty and environmental cleanliness, have a significant influence on repeat visits by tourists. Thus, the hypothesis stating a positive influence between Attractions and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially accepted. However, amenities such as accommodation and dining places do not significantly affect repeat visits. Therefore, the hypothesis stating a positive influence between amenities and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially rejected. On the other hand, accessibility such as ease of road access and clear signage has a positive influence on repeat visits. Thus, the hypothesis stating a positive influence between Accessibility and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially accepted.Overall, Attractions, Amenities, and Accessibility collectively influence tourist repeat visits. This indicates that the management and development of tourist destinations need to consider these factors. Although Amenities have less significant influence, it is important to continue improving and enhancing supporting facilities at tourist destinations. The findings of this research provide valuable insights for tourism managers and policymakers to improve the quality and attractiveness of destinations and strengthen the position of North Penajam Paser Regency as an appealing tourist destination for local tourists.

This research aims to analyze the role of the Management Information System (SIM) in supporting the decision-making process at the North Sumatra Land Agency Regional Office. This study explores the integration, reliability and contribution of information systems used in managing property and land information and their impact on the efficiency and effectiveness of decisions. The research methodology includes surveys of system users, interviews with top-level managers, and documentation of analyzes related to the technological infrastructure implemented. The data collected was analyzed using qualitative methods to understand the adequacy of the system, its suitability to user needs, and its contribution to the decision-making process. The research results show that the implemented Management Information System has a number of advantages, including efficient data management, better information accessibility, and real-time data availability. However, challenges such as data security and the need for increased integration with other systems were identified as potential improvements. In the context of decision making, MIS is proven to play an important role in providing timely and accurate information for management in making strategic decisions regarding land ownership, document updates and property transfers. Recommendations are prepared based on research results to improve the efficiency and effectiveness of the Management Information System to support better decision making at the North Sumatra Land Agency Regional Office. This research provides valuable insights for managers and developers of information systems in the context of the Land Agency, as well as a basis for improving the system to increase its decision-making role to a more strategic and responsive nature.

Recent developments in information and communication technology such as artificial intelligence (AI) provide new opportunities to increase the efficiency and accuracy of performance assessment. The impact of the COVID-19 pandemic and the shift to a remote work model has created a need for technology solutions to unify and transmit the performance of employees working from multiple locations. The use of technology in performance management evaluations may raise concerns regarding data security and privacy, inconvenience or resistance to employees or stakeholders. Not all employees or managers have the same level of skill and understanding of the technology being implemented and it requires a high initial investment in maintenance and upgrades. This article provides an understanding of how technology can be applied in management performance evaluation and its benefits in increasing efficiency, objectivity and accuracy in employee assessment as well as providing recommendations for innovation and changes in the use of technology in management performance evaluation. The methodology used is a qualitative method by collecting data from various information sources. Some of the positive impacts of implementing technology in performance evaluation management are increased efficiency and productivity, real-time feedback, increased objectivity and fairness, more accurate and measurable performance monitoring. The technologies that can be used are Go Talent, Feedback and Recognition Systems, Analytics Technology, Application-Based Performance Evaluation Systems, Use of AI for Objective Evaluation and Chabots for Feedback.

This qualitative study investigates the challenges faced by new engine officers in maritime settings, focusing on their transition from theoretical learning to practical engine maintenance. Through semi-structured interviews with experts in marine engineering and engine management, the research identifies significant gaps between theoretical knowledge acquired in classrooms and the practical skills required aboard ships. Key findings highlight the need for educational reforms, including increased practical training hours, curriculum adjustments to enhance relevance, and integration of simulation technologies. Participants, comprising professional engine masters, endurance managers, and maritime educators, unanimously advocate for a more hands-on approach to training that prepares cadets to handle complex engine maintenance tasks effectively. Simulation technologies, particularly virtual reality simulations, emerge as crucial tools for bridging the gap between theory and practice. They provide realistic environments for cadets to simulate diverse operational scenarios and develop critical decision-making skills without exposing them to actual risks. The study concludes with recommendations for collaborative efforts between educational institutions and industry stakeholders to implement these reforms, ensuring a competent and prepared workforce capable of meeting the dynamic challenges of modern maritime operations.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

The objectives of this community service (PKM) are (1) Increasing the entrepreneurial capacity building of UPPKA Kelut Makmur (Klagen-Wilayut Makmur) cadres in Wilayut Village, (2) UPPKA Kelut Makmur cadres have the provision of soft skills and hard skills to carry out businesses with competitive advantages, (3) Ice Cream Products "Food Healty" can be developed for business. The target is 15 UPPKA Kelut Makmur cadres who are members who manage village businesses. The problems faced are: a. Do not have capacity building as a provision for the ability to do business; b. Limited facilities and infrastructure; d. Lack of product creativity; e. Lack of product creativity. Lack of product creativity; e. Competence of managers who are still conventional; f. Do not have an integrated business model. Not having an integrated business model. The solution to the problem is an entrepreneurship training programme, through the concept of creative business through electronic media based on socio-technopreneurship. The ice cream business will be developed to be distributed to toddler and elderly posyandu and general customers. The programmes carried out are: conducting a business development programme workshop. The results of PkM are improving soft skills and hard skills of UPPKA Kelut Makmur members as novice business people.

The COVID-19 pandemic has caused decreased hospital visits in East Java in 2020. This condition is followed by patient satisfaction indices that were under the target in several hospitals in bandung City between 2020-2021. The professionalism of physicians has been an issue among the public as the community accused them of being unprofessional in handling COVID-19. In this observational quantitative study, the correlation between physician professionalism and patient satisfaction was analyzed using a cross-sectional design. The target population was the community in bandung City, East Java, from whom 100 respondents were selected and given online questionnaires from February to March 2022 to gain the relevant data. The data were then statistically analyzed in SmartPLS application. The results of the study showed that the physician professionalism shared a significant relationship with patient satisfaction (p = 0.000). Therefore, physician professionalism should be prioritized by managers to improve the patient satisfaction in hospitals and health clinics.

The aim of this research is to evaluate the evaluation of equality education programs using the stake method. This research used a qualitative approach, and was carried out at PKBM Sabilul Huda which is located at Kp. Tejakalapa, Sukamukti, Kec. Cisayong, Tasikmalaya Regency. The informants in this research were PKBM Sabilul Huda managers, PKBM Sabilul Huda educators, and student representatives. Data were collected using interviews, documentation and documentation and analyzed using the triangulation model. The research results show that management at PKBM Sabilul Huda is quite good from several aspects such as antecedents (supporting factors), transactions (learning processes), and outcomes (results achieved).

Traditional markets are places of interaction between sellers and buyers which are characterized by direct transactions and frequent bargaining processes. The existence of traditional markets makes people happy because traditional markets provide many basic daily needs and necessities and of course the prices are much cheaper than in supermarkets. Because of this, the development of traditional markets really needs to be improved, so that public interest increases, changes to traditional markets are needed. The development of traditional markets in Blitar can be seen, among other things, by physical renovations, activities to clean the environment around the market, arrangement of places and grouping of types of merchandise, orderly administration, order and security. Supporting factors include traditional market traders who always follow the advice and directions of market managers, the presence of cleaning staff, and good support from the Trade Department. However, there are also factors that hinder the development of traditional markets in increasing public interest, including: lack of public awareness about not throwing away rubbish, packaging of goods for sale that does not attract public interest, water drains that are often clogged with rubbish. The approach we take is a qualitative approach, such as going directly to traditional markets to see firsthand a clear picture and accurate facts.

The objectives to be achieved from this research are to identify obstacles, improve the role of library managers and the Library Management system, and find out the strengths and weaknesses of SLiMS. This research method uses a qualitative approach. using data collection techniques through interviews, observation and documentation. The informant in this research was the Lhokseumawe State Polytechnic UPT librarian who the researcher had selected according to the research subject criteria. As a result of this research, it can be said that the understanding of Lhokseumawe State Polytechnic UPT librarians regarding the use of SLiMS can be said to be understood by librarians regarding the use of SLiMS. However, managers can operate the software even with limited capabilities. The obstacle to using SLiMS at the UPT of the Lhokseumawe State Polytechnic Library is understanding the technology because they are not used to it and it also comes from human resources (human resources). The task of library managers is to recruit effective human resources and effective career development. Advantages and Disadvantages of SLiMS 7. One of its advantages is that it makes the work of librarians easier and faster in each service. The disadvantage is that if the light goes out, the system cannot be used manually and the software must be able to use a stable network so that it can be used.