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Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.

The strength of a country can be measured through two elements, namely the military and the economy by looking at the aspect of the country's economic growth. National defense is not only useful for military needs, but also helps economic growth. Keynes stated that national defense is part of a public good so that if the country is defended, then someone will enjoy the benefits it gets. The purpose of this study is to compare and examine the effect of military and economic indicators on the country's economic growth rate. The study was conducted in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines and Thailand using secondary data obtained by the World Bank from 2009 to 2020. This research method uses panel regression with fixed effect model testing. The results show that the defense budget and the exchange rate have a significant positive effect on economic growth, whereas imports of defense equipment have a significant negative effect on economic growth.

The 'Reading Corner' program in Turunrejo Village, Kendal District, has demonstrated an increase in children's reading interest and literacy skills. Observations and interviews with children and parents reveal that many children who initially rarely read are now more active using the reading corner, with some showing significant improvement in their reading and comprehension abilities. Despite these clear advances, challenges such as budget constraints, a lack of diverse book collections, and insufficient local government support persist. The considerable distance from the city center also affects the regular procurement of new books. Several studies highlight that similar challenges are faced by literacy programs in remote areas. Additional support, training for managers, and enhanced resources are necessary to maximize the benefits of the 'Reading Corner' program for children.

This research aims to understand and describe the development of achievements in the Pencak Silat institution of Setia Hati Terate Branch Kedungadem, Bojonegoro Regency. The phenomenon of Pencak Silat PSHT has significantly contributed to elevating Indonesia's name in both national and international martial arts. However, to maintain competitiveness with other countries, efforts are needed to universally develop achievement development. Challenges faced in advancing the achievement development of Pencak Silat PSHT in the Kedungadem branch of Bojonegoro Regency include insufficient funding, underutilization of existing facilities, and a lack of specialized training for athletes and coaches. This research adopts a qualitative approach, intentionally selecting the location as the PSHT Training Center in the Kedungadem Branch of Bojonegoro Regency. The results indicate that achievement development in the Kedungadem branch meets standards for coaches, demonstrating professionalism and competence. The sports branch of Pencak Silat PSHT in the Kedungadem branch has a considerable number of potential athletes. The training program is structured and continuous, with sufficient budgetary allocations to fund athlete training and participation in competitions. The applied training program is well-organized, with training sessions held three times a week. The Pencak Silat PSHT branch in Kedungadem possesses equipment, including mats (10m x 10m), two sandbags, five wooden dummies, and three pairs of body protectors.

Improving the quality of life of the community is the goal of Village Fund Allocation (ADD). Improving the quality of life or improving community welfare, especially in villages, requires training and strengthening community capacity. This is the main pillar in planning and managing Village Fund Allocation (ADD) in Skouw Mabo Village. This research was conducted to determine the planning and management of Village Fund Allocation (ADD) in Skouw Mabo Village and what community empowerment activities use Village Fund Allocation (ADD). The method used in this research is a qualitative method with a descriptive approach and using comparative analysis techniques. The results of this research are the planning and management of Village Fund Allocation (ADD) in Skouw Mabo Village in terms of financial administration, the stages have been implemented in accordance with regulations, but in the planning process it is necessary to pay attention and consider priority activities in the village based on local potential so that activities and budget allocation also according to the needs of the activity. Then, in implementing community empowerment activities, the use of funds has been fully realized based on the number of activities and the size of the budget. However, village governments need to pay attention to activities and allocation of financial resources that are more in line with their budgeting priorities, in order to achieve optimal results, namely making the community prosperous and independent.    

Effective and efficient logistics management at the Nutrition Installation is an important factor in ensuring the availability and quality of food for patients. This study aims to analyze logistics management in nutritional installations. The method used is the content analysis method by searching 10 reviews in various health journal sources in Indonesia for the past 10 years. The results of an integrated literature review explain that logistics management in the Nutrition Installation ensures the availability and quality of food for patients. Logistics management includes storage systems, distribution systems, budget systems required annually or monthly. Several logistics management processes in each hospital are different but run well, even though there are many shortcomings. Logistics management at Nutritional Installations is carried out optimally by increasing the accuracy of planning food needs, procuring food ingredients appropriately, improving food storage standards, timely distribution of food, and carrying out regular monitoring and evaluation, making it easier for health workers to carry out their duties and minimize undesirable events.

The Child Identity Card (KIA) policy is one of the policies that has been issued by the government in accordance with Minister of Home Affairs Regulation Number 2 of 2016. The policy regarding child identity cards (KIA) started in 2016 in each Regency/City, while the implementation of this policy is implemented in Karimun Regency itself started in May 2018. In its implementation there were several problems that emerged where there were still many children under the age of 17 who still did not have a child identity card (KIA), of course this was not in line with the number of children in Karimun Regency which each year is increasing. The aim of this research is to determine the implementation of the child identity card (KIA) policy and to find out what are the inhibiting factors. The research method used in this research is a qualitative descriptive method. The data collection techniques used were observation, interviews and documentation. This research uses the main theory of Edward III, seen from 4 variable indicators that can influence the implementation of a policy. The results of the research show that the implementation of the child identity card (KIA) policy by the Population and Civil Registration Service of Karimun Regency, when viewed from the communication aspect, has run optimally. Judging from the aspect of resources, it is quite competent, and in terms of quality it is adequate. Judging from the disposition aspect, the officers/employees uphold high enthusiasm in implementing policies and carrying out their assigned tasks. Then, if we look at the bureaucratic structure aspect, officers/employees can always manage well in collaborating with each other. The inhibiting factor in this research is that the availability of budget to finance blanks is still relatively lacking, many applicants for child identity cards (KIA) have not yet completed the requirements, so this makes it difficult for officers/employees to process them.

Sexual violence against children is a crucial issue in Indonesia, with the number of cases continuing to increase. This research evaluates the effectiveness of legal protection based on Law no. 35 of 2014 and Law no. 23 of 2004. Data for 2024 shows an increase in cases of child sexual violence by 15% from the previous year, with a total of 4,500 cases. The main obstacles in implementing legal protection include a lack of special training for law enforcers, limited budgets, weak inter-agency coordination, and social stigma that inhibits reporting. Comprehensive psychosocial support, such as therapy and rehabilitation, has proven crucial for victims' recovery. Suggestions for improving legal protection include increasing training, better budget allocation, improving institutional coordination, reducing social stigma, and strengthening the role of communities and non-governmental organizations. With these steps, it is hoped that legal protections can be strengthened, ensuring children grow up in a safe and supportive environment.

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.

The importance of branding, advertising and selling (BAS) for both tourist attractions and government agencies, one of which is to be able to improve the image and reputation of a tourist attraction or agency so that it can be known by the wider community. Likewise in the tourism sector, the existence of the BAS concept in addition to being able to change and improve the image of the region, advertising activities will have a great impact on the tourism sector such as being able to attract tourists, investors, be known by the public, and increase the number of tourist visits. In the context of tourism marketing, BAS strategy, especially in terms of advertising, plays a decisive role in achieving the goal, namely the accuracy of marketing promotion actions to reach the specified market segment. This can be seen, among other things, from the increase in the number of tourists who buy tourism products or visit marketed destinations. The researcher uses a qualitative descriptive approach because in accordance with the purpose of the research, namely wanting to obtain and describe in depth and thoroughly the BAS promotion strategy in terms of advertising in the development of the tourism industry in Talun District, Cirebon Regency as a tourist destination. Advertising/Advertising in tourist destinations carried out by the Talun District government through social media is very effective and efficient in saving marketing budgets. This program increases public interest in various tourist attractions that can be visited through videos containing natural beauty, tourist attractions, culinary places and information related to the calendar of activities in Talun District which is then uploaded through the website and social media Instagram, blogs, Facebook, and Youtube.

Abstract This seminar aims to support the development of the abilities of students and the general public in understanding more deeply the concept of entrepre-neurship in the export business, as well as providing clear insight into strategies and best practices in the Export Business. Organizing seminars was chosen as a method because it was considered more effective in delivering and receiving ma-terial. The main objective of this final project is to organize a Seminar on increas-ing the entrepreneurial spirit in the export business. The steps taken include searching for and determining sponsor criteria, determining promotional tools such as brochures, advertisements and banners, planning and realizing the promotion-al budget, as well as identifying obstacles that may arise during implementation. This process includes finding solutions to overcome obstacles that arise, and final-ly, evaluating seminar activities through feedback from participants. There were 132 seminar participants, the project results show that the technical aspects of job promotion can be divided into several stages, including searching for project sponsors, determining promotion tools, determining promotion budgets, identifying obstacles, finding solutions to overcome obstacles, and launching the project through participant feedback.

This research is motivated by issues in the implementation of development in Dewasari Village caused by the village's limited budget. However, the Village Consultative Body (BPD) of Dewasari, as the supervisory institution for the Dewasari Village government, has not been optimal in performing its functions, particularly its oversight function. The aim of this study is to understand the management of village funds by the BPD of Dewasari Village, Cijeungjing District, Ciamis Regency. The research method used in this study is descriptive with a qualitative approach. The data collection techniques used by the researchers include literature study and field study, including observation, documentation, and interviews. The data analysis techniques employed are data reduction and data triangulation. The results of the study indicate that the BPD of Dewasari Village has not been optimal in performing its oversight function, as evidenced by several indicators that have not been optimally met, such as the processes of measuring performance, comparing performance with standards, and determining corrective actions. The obstacles faced by the BPD in carrying out the oversight process include the timing of the supervision, lack of understanding and competence of the BPD in supervising the management of village funds, and the limited human resources available to the BPD of Dewasari Village.

This research aims to determine Human Resources (HR) Competency and the application of accountability to financial management of village funds seen from human resource competence and financial management stages starting from planning, implementation, administration, reporting and accountability. This research is descriptive qualitative in nature with the data collection technique in the research being triangulation with the data analysis method used in this research being the Miles and Huberman model. Based on the research results, it can be seen that: (1) Competency of Human Resources in financial management of village funds is not yet optimal and effective, this can be seen from the level of education of village officials which is still low so that understanding of financial management of village funds is not carried out effectively. (2) The implementation of accountability in the management of village funds in Kolilanang Village from the planning stage to the accountability stage is said to be not yet accountable, because at the implementation stage there is still excess budget remaining so that the assessment of government performance is not yet effective and optimal. For several other stages, they are accountable.

This study analyzes the Function of the Health Office in the implementation of health in Sikka Regency. The research method used is the Normative Judiciary method, using primary data and secondary data. Indonesia is one of the developing countries that has faced several fundamental strategic changes and challenges. The goal of the Indonesian nation is contained in the preamble to the 1945 Constitution which is held through national development, including health development. In supporting the implementation of health development, it requires support from a strong National Health System. Therefore,  the Regency/City Health Office as the executor of affairs and services in the health sector also has the function of conducting supervision in their respective areas.The formulation of the problem in this study is: (1) How is the Regulation of the Function of the Health Office in the implementation of the health system in Sikka Regency? (2) What are the inhibiting factors of the Health Office in handling the implementation of the health system in Sikka Regency? From the results of the research, the author concludes that  the function of the Health Office in the implementation of the health system in Sikka Regency is in accordance with the Regional Regulation of East Nusa Tenggara Province number 2 of 2018 concerning the implementation of Regional Health, Regional Regulation of Sikka Regency number 3 of 2021 concerning the Regional Health System, and Sikka Regent Regulation number 29 of 2016 concerning the position, organizational structure,  duties and functions as well as work procedures of the Health Office. The obstacles or obstacles of the Health Office in the implementation of the Health System in Sikka Regency are seen from several factors, namely: limited human resources, budget and funding, infrastructure and health facilities, accessibility and transportation, and lack of public awareness and participation.

Government policy changes and drug price fluctuations related to e-catalog can affect drug costs and types purchased between 2022 and 2023. This research aimed to analyze the differences in drug procurement using the e-catalog system and its interaction with hospital financial and operational variables. The study employed a mixed-methods approach to understand the dynamics of drug procurement at Pharmacy Department of X Hospital through the e-catalog system between 2022 and 2023. This research evaluated changes in purchasing volume, costs, cost efficiency, and service speed. Quantitative data were obtained from e-catalog documentation, focusing on the types, volumes, and prices of chronic medications, as well as BPJS claims. Statistical analysis was used to compare the study periods, while qualitative data from in-depth interviews with 15 respondents, observations and document analysis enriched the understanding of procurement process changes through data triangulation analysis.  The results demonstrated an increased use of e-catalog, with policy changes leading to supplier diversification and price flexibility. Quantitative findings indicated a 25% increase in the volume of drug purchases through the e-catalog from 2022 to 2023, accompanied by a 15% reduction in average drug prices due to heightened competition among suppliers. Additionally, procurement efficiency improved by 30%, as reflected in the reduction of the procurement cycle time from 45 days to 31 days. These findings indicated shifting needs and procurement strategies, affecting budget efficiency and the speed of fulfilling drug requirements. In conclusion, strategic adaptations and ongoing evaluations in managing e-catalog are essential to address financial and logistical challenges, ensuring patient satisfaction and drug availability.    

This research is motivated by challenges in monitoring and developing public services in the Malang Regional Government which require an integrated approach. Investments in human resource development and information technology are needed to increase the efficiency and effectiveness of supervision. Increasing the budget for guidance and supervision, strengthening the independence of supervisory institutions, and utilizing information technology are considered solutions to improve the quality of public services. The research method used in this research is a qualitative method with a literature study approach. This approach was chosen because it allows researchers to explore and understand the phenomenon of coaching and supervision in the context of public services through analysis of various relevant sources of information. The qualitative method focuses on an in-depth understanding of the existing context, processes and dynamics, making it suitable for studying the role of coaching and supervision in improving the quality of public services in the Malang Regional Government. Literature study as part of this qualitative method involves collecting and analyzing data from various sources such as books, academic journals, official government reports, and related policy documents. The research results show that guidance and supervision in the Malang Regional Government has an important role in improving the quality of public services. Coaching is carried out to increase the capacity and performance of state civil servants, while supervision aims to ensure employee compliance with applicable regulations. The main challenges faced are limited human and technological resources. Suggested solutions include investing in human resource development, increasing the budget for guidance and supervision, strengthening the independence of supervisory institutions, and utilizing information technology to increase the efficiency and effectiveness of supervision.

The development of smartphone technology is becoming faster and more diverse, so consumers are often faced with problems in choosing smartphones that fit their needs and budgets. Decision Support System (DPS) can help consumers make the right decisions. The purpose of this research is to design the best smartphone decision support system using the Simple Additive Weighting (SAW) method. The SAW method is used to calculate the weight of smartphone attributes such as Price, Internal Memory, Smartphone Processing Performance and Speed, Camera Quality, Battery Capacity so that it can provide a solution to consumers in choosing smartphones according to their wishes and needs.    

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.  

This service aims to analyze the application of Optical Line Terminal (OLT) with splitter and passive splitter ratios at eight Optical Distribution Points (ODP) in the Fiber To The Home (FTTH) network. Through distance measurements, observations, and analysis of the power link budget and rise time budget, this research evaluates the performance of the FTTH network and determines the optimal configuration for the OLT and splitter. The results show that proper OLT settings and splitter ratios can significantly improve optical network performance. These findings provide practical guidance for internet service providers in designing efficient and reliable FTTH networks.