Publication Search

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

Islamic Religious Education (PAI) plays a strategic role in shaping students’ character and developing their religious potential. However, religious learning often becomes less engaging if not presented creatively. The PAI Festival (Pentas PAI) in Karangharja Village, Pagelaran District, Cianjur Regency, was implemented to explore and foster students’ religious talents and interests through Islamic-themed competitions. This program applied the Asset-Based Community Development (ABCD) approach, focusing on mobilizing community religious assets such as Islamic teachers, preachers, and local religious institutions. The implementation consisted of five stages: discover, dream, design, define, and destiny. The results indicate that Pentas PAI effectively served as a medium for students to express their religious abilities, enhance enthusiasm for learning religion, and cultivate Islamic character values such as responsibility, sportsmanship, and confidence. Furthermore, the activity strengthened collaboration among schools, communities, and families in supporting religious education. By optimizing local assets and community participation, Pentas PAI successfully created an engaging and sustainable model of religious education at the village level.

This community service activity aims to improve the quality of students' reading of the Qur'an through the application of the Tilawati method with an Asset-Based Community Development (ABCD) approach at TPQ Roudhatul Jannah, Sindangkerta Village, Pagelaran District, Cianjur Regency. TPQ previously did not have a structured tahsin learning method so that students' abilities developed unevenly. The implementation of the program is carried out through five stages of ABCD: discovery, dream, design, define & deliver, and destiny. Activities start from identifying community assets, compiling common expectations, training planning, implementing classical and individual Tilawati learning, to evaluating the sustainability of the program through munaqosah. The results showed an increase in the ability of students in the aspects of tajweed, makhraj, and fluency in reading. TPQ teachers are also able to master the Tilawati method so that learning can continue independently after the program is completed. In addition, this activity strengthens collaboration between the community, teachers, and volunteers in creating a more effective learning environment. This program proves that the empowerment of community assets and the application of the Tilawati method are able to improve the quality of tahsin of students while strengthening the sustainability of community-based Qur'an learning.

Determining the materiality level is an important step in planning and implementing a financial statement audit, especially in accounts with significant value such as fixed assets. However, in practice, auditors often face challenges in determining the right materiality level for complex accounts such as fixed assets, especially in companies that have not gone public and are in the development stage. This study aims to analyze the practice of determining the materiality level in the audit procedure for fixed asset accounts at PT. X for the 2024 financial year. The research method used is qualitative with a case study approach through document observation and interviews at the XYZ Public Accounting Firm. The results of the study show that auditors set materiality based on total assets because PT. X has not gone public and is in the development stage. The auditor found a correction in the calculation of accumulated depreciation of fixed assets of Rp24,128,825, but this value was still below the overall materiality limit of Rp186,704,652. Therefore, the fixed asset account is concluded to have been presented fairly and free from material misstatement. This study supports the importance of determining materiality based on professional judgment to improve audit quality.

The purpose of this study was to determine the portrait of compensation and work discipline on employee performance at PT ABC West Jakarta both partially and simultaneously. The method used in this study is the quantitative method. The population at PT ABC West Jakarta was 86 respondents. The sample used in this study used a saturated sample, which means the same as the population, which was 86 people. The analysis in this study used the SPSS version 25 program. The data analysis method used simple linear regression tests, multiple linear regressions, correlation coefficients, determination coefficients, partial T tests and simultaneous F tests. The results of this study indicate that: There is a significant partial portrait of compensation on employee performance at PT ABC West Jakarta. This can be proven because the compensation variabel (X1) has a T count value of 8.588> T table 1.988 with a significance level of 0.000 <0.05, so H01 is rejected and Ha1 is accepted. There is a significant partial impact of work discipline on employee performance at PT ABC West Jakarta. This can be proven because the work discipline variabel (X2) has a calculated T value of 24.288> T table 1.988 with a significance level of 0.000 <0.05, so H02 is rejected and Ha2 is accepted. There is a significant impact of compensation and work discipline simultaneously on employee performance at PT ABC West Jakarta. This can be proven because the calculated F value of 292.166> F table 3.110 and a significance level of 0.000 <0.05, so H03 is rejected and Ha3 is accepted. The results of the determination coefficient test are shown by the R Square value of 0.876, which means that the compensation variabels (X1) and work discipline (X2) contribute to the employee performance variabel (Y) by 87.6%, while the remaining 12.4% is caused by other variabels not examined in this study.

Children development in the digital era confronts substantial challenges stemming from rapid technological advancements. Children of the current generation, specifically Gen Z and Post Gen Z, are immersed in digital technology from a young age. Early childhood represents a demographic highly susceptible to the detrimental influences of digital media. Consequently, it is imperative to ensure that digital media utilized in early childhood education not only effectively fosters children's skills and knowledge but also remains secure and avoids producing adverse outcomes. This community service project purpose is to provide children with healthy internet literacy and to conduct training on creating digital content for them. This activity's focus was on managers and children of Mizan Amanah Orphanage for Orphans and the Poor in Surakarta. Asset-Based Community Development (ABCD) approach was utilized, with the goal community empowering by leveraging its inherent potential and resources. Implementation phases involved a needs assessment (Discovery), defining aspirations (Dream), creating the training module (Design), finalizing a plan through a Focus Group Discussion (Define), and executing the training (Destiny). The processed questionnaires from all participants concluded that workshop material was highly beneficial and tutor's delivery was satisfactory. 63% of participants were satisfied, and 32% were very satisfied.

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

This community service program aims to empower rural women through training in making steamed buns (bakpao) using yellow sweet potatoes in Sambirejo Village, Ngrambe District, Ngawi Regency. Yellow sweet potatoes are one of the abundant local agricultural products, yet their utilization has been limited to household consumption. Through this program, yellow sweet potatoes were processed into innovative food products in the form of bakpao, which provide nutritional value, consumer appeal, and economic opportunities. The method applied was Asset Based Community Development (ABCD) with a participatory approach, emphasizing the use of local assets and the active involvement of community members. The stages included asset identification, technical training through demonstration, hands-on practice, and evaluation. Participants were drawn from PKK women and local micro, small, and medium enterprises (MSMEs). The results showed significant improvements in participants’ knowledge of local food diversification, technical skills in processing yellow sweet potatoes, and entrepreneurial motivation to initiate home-based businesses. In addition, the training encouraged participants’ creativity in developing more varied local food products. Therefore, the program not only contributed to women’s empowerment but also strengthened MSMEs, promoted local food innovation, and supported community economic independence.

The formation of manners from an early age is crucial in building children's character with noble morals. Children at the Al-Quran Educational Park (TPA) often face challenges in understanding and applying adab values ​​in everyday life. This service activity aims to implement the Five Basic ABC Media as an intervention effort to increase understanding and application of etiquette among TPA children. This media is based on five main principles: Accept, Belief, Confidentiality, Empathy and Respect. The method used in this service is an interactive learning method involving 12 TPA children as subjects. Intervention is carried out through various educational activities, such as interactive games, manners simulations, discussions that focus on building positive character. The results of this service activity show that the application of the Five Basic ABC Media can provide practical understanding and ethical behavior to children, which is demonstrated through FGD activities. The conclusion from this service activity is that the Five Basic ABC Media is a fairly effective method in guiding TPA children to understand and apply etiquette in everyday life. It is hoped that this media can be a guide for TPA educators in developing character education based on Islamic values ​​in a comprehensive and enjoyable manner

Drug stock-outs are an indicator of pharmaceutical management failure that directly affects patient safety and the quality of hospital services. Gatoel Hospital Mojokerto experienced an increase in the percentage of drug debt from 3.14% in January to 6.20% in July 2025, with 1,607 patients affected. This study aims to identify the factors causing drug stock-outs and formulate preventive strategies through the optimization of the Minimum-Maximum Stock Level (MMSL) system based on the Hospital Information System. A mixed-method approach was used, combining secondary data analysis (January–July 2025) and in-depth interviews. Fishbone analysis was applied to identify root causes, USG analysis to determine priorities, and SWOT analysis to formulate intervention strategies. Priority drug classification was carried out using the ABC-VEN method. The intervention involved implementing an MMSL pilot project for 150 drug items under Pareto category A. The analysis identified six dimensions of stock-out causes: man, materials, methods, machines, measurement, and environment. The highest priority issue was drug demand forecasting based on historical data (USG score: 125). SWOT analysis placed the organization in quadrant II, recommending a Weakness-Opportunities (WO) strategy. MMSL implementation was initiated through the development of SOPs and the entry of 150 priority drug items into the system. Drug stock-outs are caused by multifactorial issues that require systemic intervention. MMSL optimization has the potential to serve as a long-term solution, provided there is expanded coverage, strengthened human resource capacity, and comprehensive system integration.

The Community Service Program (KKN) is one of the important ways of serving the community in preserving local culture. This activity was carried out in Pangkat Village, Lembah Sorik Marapi Subdistrict, with the aim of safeguarding Gordang Sambilan as a symbol of Mandailing local wisdom. The program sought to raise awareness among the community, especially the younger generation, about the philosophical, spiritual, and social values embedded in Gordang Sambilan, while also encouraging the emergence of a new generation of traditional art performers. The method applied combined a participatory-collaborative approach with educational and cultural strategies, along with the Asset-Based Community Development (ABCD) model. The stages of the program included preparation, socialization, cultural performances, and basic training. The results showed increased community participation, strong enthusiasm among the younger generation to practice, and support from village officials and cultural leaders. This program demonstrates that active intergenerational involvement through direct practice can strengthen Mandailing cultural identity and open opportunities for the development of culture-based tourism.

Bullying remains a serious issue in the education sector, particularly at the junior high school level. The lack of students’ understanding regarding forms of bullying often leads to behaviors considered jokes, such as calling peers by their parents’ names, which can cause psychological harm. This community service program aimed to raise awareness among students of SMP Negeri 6 Pagelaran about the dangers of bullying and to build a collective commitment to its prevention. The method employed was Asset-Based Community Development (ABCD) through four stages: Discovery, Dream, Design, and Destiny. The results revealed that students developed a better understanding of the definitions, forms, and impacts of bullying. Active participation through discussions, games, and reflections encouraged students to design simple preventive strategies and establish class-wide agreements. The collective commitment generated by this program demonstrated that interactive educational approaches are effective in fostering awareness, empathy, and shared responsibility to create a safe, inclusive, and bullying-free school environment.

Bulu Village, Sugihwaras District, Bojonegoro Regency, is an agricultural village with abundant natural resource potential, including tobacco. However, community agricultural practices still rely heavily on the use of chemical pesticides, which are relatively expensive and carry the risk of negative impacts on human health and environmental sustainability. This situation prompted the implementation of a community service program in the form of training in the manufacture of natural pesticides from jadam sulfur and tobacco leaves using the Asset-Based Community Development (ABCD) approach. This approach was chosen because it focuses on exploring and optimizing local assets, both in the form of natural materials and community social skills. The training activities were attended by farmer groups and youth organizations (Karang Taruna), which play a crucial role in the program's sustainability. The training materials included theories on the dangers of chemical pesticides, the advantages of natural pesticides, and hands-on practice in making pesticides from jadam sulfur and tobacco leaves. Evaluation of the activities was carried out through observation, interviews, and the distribution of questionnaires to participants. The evaluation results showed a significant increase in farmers' knowledge about environmentally friendly pesticides, skills in making natural pesticides, and growing awareness of the importance of sustainable agriculture. In addition, the involvement of Karang Taruna strengthens the sustainability of the program through regeneration and ongoing mentoring. Overall, this training demonstrated the effectiveness of the ABCD approach in optimizing local potential to produce more economical, healthy, and environmentally friendly agricultural innovations. Thus, this program not only supports increased agricultural productivity but also contributes to the broader well-being of rural communities.

Waste remains one of the major environmental issues and a serious challenge in rural communities. The lack of discipline in waste disposal and limited knowledge of the impact of non-biodegradable waste have contributed to declining environmental quality and potential health problems. In Buniwangi Village, Pagelaran Subdistrict, Cianjur Regency, these conditions highlight the need for educational programs that provide practical understanding while fostering community awareness. This community service activity aimed to improve residents’ awareness of waste management through visual education media in the form of information boards displaying the decomposition time of various types of waste, ranging from organic to non-organic materials. The implementation method applied an asset-based community development (ABCD) approach, emphasizing active community participation. The program was carried out in three main stages: preparation, implementation, and evaluation. The preparation stage included location surveys, needs mapping, and obtaining permission from village authorities. The implementation stage involved designing attractive educational boards, installing them at strategic points in the village, and conducting socialization to explain the information provided. The evaluation stage was carried out through direct observation and short interviews to assess the program’s impact on community knowledge and behavior.The results indicated an improvement in residents’ understanding of the differences between biodegradable and non-biodegradable waste. Villagers began to show awareness of reducing single-use plastics and started applying the 3R principles (reduce, reuse, recycle) in daily life. Overall, this program had a positive impact by fostering greater environmental concern and became an initial step toward building a sustainable waste management culture in Buniwangi Village.

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

The village of Bungatan in Situbondo Regency, East Java, has significant economic potential through the presence of micro, small, and medium enterprises (MSMEs) spread across various sectors. However, the main issues faced by the MSME community in Bungatan Village include low legal literacy regarding business licensing, weak product identity in terms of design and information, and limited use of effective promotional media. Based on this, the objective of this community service activity is to increase the number of MSMEs with business legality, strengthen product identity to enhance competitiveness in the market, and build relevant visual promotion capabilities aligned with local characteristics. The method employed is the Asset-Based Community Development (ABCD) approach. The ABCD approach aims to raise community awareness of the assets they possess. The results of the SME development program in Bungatan Village demonstrate significant improvements in business legality, product identity, and promotional capacity through the Asset-Based Community Development (ABCD) approach. Overall, the outcomes of this activity indicate that empowerment based on local potential and active community participation can strengthen community economic resilience and open opportunities for sustainable SME development.

The Sambal ABC advertising campaign “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content uses a character named Tejo. The Sambal ABC advertisement can strengthen the brand image and increase customer trust by including a character that fits the brand. Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her kitchen reflects its quality and deliciousness. This study specifically discusses the ABC chili sauce advertisement “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content using a character named Mrs. Tejo. This is because Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her cooking reflects the quality and deliciousness of her product. Therefore, this advertisement can strengthen the brand image and increase customer trust. This study uses a quantitative approach and uses random sampling. This study targets Sambal ABC consumers who watch the YouTube advertisement “Sambal ABC: Cap Cip Top – Icap Icip Ngetop”. This survey involved 109 respondents who were all aware of the Sambal ABC YouTube advertisement, had consumed Sambal ABC products, and were also aware of the Sambal ABC advertising campaign. A total of 109 respondents were interviewed; however, only 100 met the specified criteria. Survey data was collected through an online survey using SmartPLS 3.0. The results showed that respondents trusted the Sambal ABC brand more due to the use of influencers in its advertisements. This was determined based on the content of the advertisements and who spoke first. Ibu Tejo's power was such that respondents felt close to her and believed she was close to them because they shared similarities with her in several aspects of influencer credibility, including interests. Respondents also found Ibu Tejo interesting because she was funny, engaging, interesting, and entertaining, and she was able to explain Sambal ABC very well.

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

The production process of graphite glass at ABC faces challenges in the form of waste that has an impact on low operational efficiency. Waste in production activities can affect the quality, cost, and timeliness of product completion. This study aims to identify the most dominant types of waste and provide relevant improvement recommendations to improve production efficiency. The method used is Value Stream Mapping (VSM), a visual approach that maps the flow of the production process from raw materials to final products. The research stage is carried out through direct observation on the production floor, time study, interviews with employees, and documentation of production activities. The results of the analysis show that the most dominant form of waste is overprocessing, which is a repetitive activity that does not add value to the product. This causes longer production cycle times and reduces the effectiveness of resource use. To overcome this, this study provides several recommendations, including: combining production processes that have similar functions, redesigning workflows to make them more concise, and eliminating activities that do not provide added value. The implementation of this improvement has proven to be effective by increasing the Process Cycle Efficiency (PCE) value from 45% to 67%. The increase in PCE reflects that the production process has become more efficient, the workflow is smoother, and the rate of waste has decreased significantly. In addition, the results of this study also confirm that the application of the VSM method can be a strategic solution in identifying sources of inefficiency, designing continuous improvements, and increasing the competitiveness of companies. Thus, the company is expected to continue to evaluate, control, innovate, and improve technology so that efficiency achievements can be maintained, expanded, and improved consistently and sustainably in the future.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.