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Furniture has high added value and significant global competitiveness, largely due to the diversity of natural raw materials available in Indonesia, such as wood, rattan, and bamboo, as well as distinctive and high-quality designs. This advantage is supported by the skills and competence of the available human resources, making Indonesian furniture superior to products from other countries. Product quality is a key element in winning market competition, as it impacts customer satisfaction and loyalty. Masnur Joglo, a furniture company located on Jl. Muara Karya, specializes in producing various types of furniture from high-quality woods such as super mahogany and red teak. However, the purchasing system, which requires customers to visit the store directly and manually record prices, results in inefficiencies in terms of time and transportation costs. Customers often need to visit multiple stores to find the desired product, which is an inefficient process. To address these challenges, this study proposes the development of an Android-based sales application as a solution. This application is designed to expand Masnur Joglo's market reach and facilitate online ordering of furniture products, anytime and anywhere. The study aims to design and develop an Android-based sales information system that can enhance operational efficiency and streamline the sales process while better meeting customer needs. The application development method employs the waterfall model and uses MySQL and Firebase databases.  

Vehicle electrification is becoming a growing trend in the transportation industry due to environmental concerns. Therefore, various global efforts are being made to develop electric-driven ships using environmentally friendly energy sources such as batteries. In the implementation of electric and solar-powered shipbuilding, there is always the potential for delays in completion. This is very detrimental to shipyard owners and even ship owners because it is not to the initial plan. Shipyard owners and shipowners must bear greater or unexpected costs due to delays in work. Other risks also have the potential to arise when electric and solar-powered ships are completed until operation. Delays in the completion of electric and solar-powered shipbuilding can be caused by various things. Through this research, the risk analysis of the development of the electric and solar-powered ship industry is discussed in terms of several aspects, namely market, legal, technical, socio-economic environmental, and financial aspects.

Traditional wooden motorboats are ships that are built traditionally based on the experience of the builder without a basic design process like modern ships. The sizes of traditional wooden ships are usually small and are mostly used as fishing vessels, passenger ships and inter-island cargo ships, especially in eastern Indonesia. Traditional wooden motor boats have become a means of local transportation to serve shipping needs in the regions and as a means of local transportation. Sailing certainly has various problems which can be caused by weather factors, the condition of shipping lanes, other ships, and things beyond human capabilities, which can cause shipping disruptions and even cause emergencies. Emergency means a situation outside normal conditions that occurs on board a ship which has a tendency to endanger human life, property, objects and the environment where the ship is located. One way to anticipate emergency events is to provide safety equipment. IMO (International Marine Organization) as a maritime world organization issued SOLAS (Safety of Life at Sea) which contains provisions regarding what safety equipment is on board ships such as Life Jackets, Ring Buoys and Fire Extinguisher. However, in fact, fulfilling the safety equipment requires independent costs from traditional motorboat owners so there is a priority in fulfilling the safety equipment. Based on the results of the Analytical Hierarchy Process calculations in priority fulfillment of safety equipment with the final result of 36.6% Life Jacket, 30.8% Ring Buoy and 33.6% Fire Extinguisher. With these results, ship owners can determine their priorities in anticipating future emergencies

The product life cycle was first used in US Department of Defense military matters, where it applied mainly to DoD procurement of military equipment. Its use has expanded by companies operating in various sectors, such as building and construction, machinery and equipment manufacturing, and other industries that require high costs, and the life cycle of their products is relatively long and has clear stages, as the complete product life cycle mainly covers the costs of research, experimentation, acquisition, maintenance, transportation, and storage, and that the essence LCC is not only the running cost, but also the cost related to the product.The research at Nasr General Company for Mechanical Industries aims to shed light on two main tools of contemporary cost management that work to calculate the cost of the product over the product life cycle and make improvements to it continuously according to the continuous improvement technique. Thus, they work appropriately to reduce product costs and the costs are calculated according to The accounting system prepared in the company under investigation..

This research examines the role of the Department of Trade and Industry (Disperdagin) in maintaining the stability of chili prices at the Bintan Center Market, Tanjungpinang City, using qualitative methods, collecting data sourced from official news sites, interviews with related parties, and from journal articles. Price instability and unsmooth distribution of chilies are problems that require evaluation of the role of Disperdagin in monitoring and maintaining price stability so that significant increases do not occur. The research results show that the Tanjungpinang City Disperdagin has a complex role in maintaining chili price stability. Apart from functioning as a supervisor and regulator of trade activities, Disperdagin is responsible for ensuring that the distribution mechanism runs smoothly and efficiently, and that the prices set remain affordable for the local community. However, implementing this role often faces obstacles, such as limited resources and unexpected price fluctuations. To overcome these challenges, Disperdagin collaborates with the Tanjungpinang City Government through various activities such as meetings, inspections, supervision, organizing cheap markets, and providing subsidies for transportation costs for sending chilies.

This research aims to determine product flow, financial flow and supply chain information flow as well as determine the marketing efficiency of the rice seed supply chain at UD Agro Tani. Cluster Random Sampling method, with a total of 26 respondents. The data collection method uses observation, interviews and documentation methods. Data analysis uses farmer's share analysis and marketing efficiency. In the channel 1 pattern the total margin is IDR. 6,200/Kg and channel pattern 2 total margin Rp. 5,700/Kg, total costs incurred by UD Agro Tani Rp. 1,500/kg includes production and transportation costs. The farmer's share value obtained by partner farmers in channel 1 pattern was 48.33% and channel 2 pattern was 50.43%. The percentage value shows that the flow of the rice seed supply chain is said to be efficient because the farmer's share value is <40%. Marketing efficiency in channel pattern 1 was found to be 12.5% ​​and channel pattern 2 was obtained at 13.04%, where the supply chain efficiency was said to be efficient because it was <33%. So the results of farmer's share and efficiency marketing of UD Agro Tani's rice seed supply chain are efficient to do.

The aim of this research is to find out how e-Government based public services are and to find out various factors inhibiting services in the e-Pusluh application in the Extension Sector of Palu City. The location of this research includes the Palu City Food Security Service. The types of data used are primary data and secondary data. The technique for collecting data and information is in-depth interview observation using interview guides and documentation. Determining informants was carried out using purposive sampling. The number of informants in this research was 05 (five) people. The data collected is filtered and selected based on needs which are then analyzed using qualitative descriptive methods.The theory used fromHarvard JFK School of Government, to implement the concept of digital-based public services, there are three elements of success that must be owned and taken seriously, namely Support, Capacity, and Value. Based on the research results, it was found that the implementation of E-Government based public services in the e-pusluh application in the Extension Sector of Palu City. Support or support from government leaders in the form of presidential regulations regarding the implementation of electronic-based government systems, regulations regarding the implementation of E-Government in general in Sulawesi Province Center and socialization of e-pusluh. Capacity or empowerment from the availability of information technology infrastructure resources such as computers, printing and WiFi is sufficient as well as the availability of competent human resources in carrying out e-government based services. The value element is the benefit felt by the Palu City Food Security Service instructors, namely providing convenience for both officers and instructors in reporting agricultural extension activities. The benefits felt by instructors include saving time without having to queue, online services can also save costs and transportation. The inhibiting factor for services in the e-Pusluh application is the lack of socialization from the Palu city government which is felt by the instructors, making many instructors still not understand how to use the e-Pusluh application. This is an obstacle in the process of implementing the e-pusluh application. Apart from that, the obstacles faced are the lack of familiarity of instructors, especially the elderly, with existing technologies and frequent maintenance on the e-pusluh application.  

Land transportation as a means of inter-city transportation has the advantage of being able to distribute people and goods with a larger capacity and relatively cheaper costs. The aim of this research is to determine the characteristics of onion transportation, performance, distribution time and the purpose of distributing the onion harvest in Enrekang Regency. This research used a quantitative method, which was carried out for 1 month, namely in September-October 2022 in Enrekang Regency, South Sulawesi, using SPSS analysis. The results of the research show that the characteristics of the 240 respondents were all men, with the most widely used vehicle brand being the Mitsubishi 4-wheeled type (medium truck), the most frequent distribution time range was between 10-15 times a month with an average speed of 50- 60 km/hour, departure time between 10:00 – 15:00 WITA, and arriving around 15:00 – 18:00 WITA, distance over 100 Km, and the longest loading time is over 120 minutes, with the aim of distribution most often to exporters with a percentage of 57.08%, while for distribution areas outside Enrekang Regency the most frequently is Parepare City with a percentage of 46.25%.

This study explores the integration of predictive analytics into supply chain management within national e-commerce enterprises. Predictive analytics, which utilizes historical data combined with machine learning algorithms, regression analysis, and time series forecasting, has shown significant improvements in operational efficiency. The study focuses on four key areas: demand forecasting, inventory management, transportation optimization, and customer satisfaction. By predicting demand more accurately, e-commerce platforms can reduce stockouts and overstock situations, streamline logistics routes, and lower logistics costs. The implementation of predictive analytics led to a 20% reduction in delivery times and a 15% decrease in logistics costs, thereby enhancing customer satisfaction. However, the study also highlights challenges in integrating real-time data from multiple sources and scaling predictive models across diverse product categories and geographic regions. The results emphasize the need for e-commerce platforms to invest in technology that enables seamless data integration and the development of region-specific predictive models. The findings are compared with industry benchmarks, showing that the improvements in logistics and supply chain performance align with global trends. Based on these results, the study recommends best practices for implementing predictive analytics, including effective data collection, machine learning model training, and scalability considerations. By following these practices, e-commerce companies can optimize their supply chains, reduce operational costs, and increase customer satisfaction, positioning them for greater competitive advantage in the marketplace.

he world's energy industries contribute 87% to the increase in global greenhouse gases. To reduce global greenhouse gas emissions, hydrogen as clean energy is an alternative energy source with a gravimetric energy density of 120 MJ/kg and a volumetric density of 0.0824 kg/m3. The main challenge of hydrogen as an energy carrier is its low volumetric density, thus requiring hydrogen storage technology at higher volumetric densities. Hydrogen storage systems are crucial to the hydrogen supply chain process, especially in terms of its economics. The hydrogen storage system consists of hydrogenation, transportation, and dehydrogenation processes. This paper uses the techno-economic analysis of five types of hydrogen storage technologies: compressed hydrogen, liquid Hydrogen, liquid organic hydrogen carrier, metal hydride, and ammonia. Hysys was introduced to help process design, process modeling, and equipment sizing of each technology. System costs ($/kg) are determined based on projected Capital Expenditure (CapEx) and Operational expenditure (OpEx) of each hydrogenation and dehydrogenation process, as well as shipping transportation cost at 2000 km. The results show that liquid organic hydrogen carrier had the lowest system cost of $2.84/kg, followed by metal hydride at $2.95/kg, compressed hydrogen at $3.33/kg, ammonia at $7.21/kg, and liquid hydrogen at $11.51/kg. However, the storage efficiency of liquid organic hydrogen carriers is only 8.73%, compared to compressed hydrogen at 99%. The results show that the cost of hydrogen storage systems needs to be significantly reduced for long-term and large-scale applications.

This qualitative study examines the effectiveness of logistics education within Indonesian transportation institutes' multimodal transportation programmes. Fifty cadets were analysed, revealing a positive perception of logistics education's importance and its significant impact on student competency and operational efficiency. Themes emerged highlighting cadets' strong understanding and application of logistical principles, leading to tangible improvements in transportation costs, service quality, and work processes. The findings underscore the critical role of logistics education in preparing students for careers in the transportation sector and improving the efficiency and sustainability of transportation systems. Recommendations include curriculum enhancement, professional development for educators, industry engagement, and the integration of technology. By implementing these recommendations, educational institutions can better align their programmes with industry needs and ensure graduates are equipped to address the sector's challenges. This research contributes to the discourse on transportation education, emphasising the importance of logistics education in shaping the future of multimodal transportation in Indonesia and beyond.

Vehicle Operating Costs (VOC) refer to the expenses incurred by entrepreneurs/ operators in manage public transportation in a year. The ‘Recealed Pteference’ method is used to determine VOC by conducting a survey based on field conditins. This research aims to determinethe VOC on rural public transport on the Letta-Bungi route and compare the applicable transport rates with the VOC analysis results. It also aims to find out how much income is generated by rural public transportation busineses operating on the Letta-Bungi route. The research employs a quantitative survey method and analysis data using formulas, literature, journals and previous research. The analysis of Vehicle Operational Costs (VOC) for rural public transport on Letta-Bungi route in Pinrag Regency was conducted. For an annual mileage of 11,160 km/year and an average speed of 30 km/hour. According to the analiysis, the yearly operating cost of the vehilcs is IDR 232.956.075,- and the Operating Cost per km is IDR 20.874.20,-. The current tariff of IDR 50.000,-/pnp is higher than the calculated tariff of IDR 42.443,-/pnp. The  study analysis also shows that the profits obtained by business operators amount to IDR 55.043,925,-/year and IDR 4.932,25,-/km.

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

Abstract This research aims to analyze the marketing strategy of PT Indofood Sukses Makmur Tbk to enter the international market with a focus on Indomie instant noodle products. Obtain data from trusted sources such as academic journals and books through library research methods. A qualitative approach is used to understand Indomie's marketing strategy through content analysis and data interpretation. This company is famous for its high quality products and various innovations, especially in instant noodle products. Quality standardization in the production process is the key to success in the global market. Apart from that, PT Indofood Sukses Makmur Tbk applies the cost-plus method in determining export selling prices so that its products are flexible and competitive in the international market. In terms of distribution, the company attaches great importance to quality, timeliness, safety and transportation costs. Indomie products are distributed through large wholesalers and retailers and are popular in overseas markets such as Australia. The findings show that effective and efficient marketing strategies have helped PT Indofood Sukses Makmur Tbk maintain and expand its global market share.

This research explores the potential of local bio-composites made from bamboo and coconut fiber as sustainable building materials in Indonesia. The construction sector in Indonesia faces significant environmental challenges, particularly the high carbon emissions associated with conventional materials like concrete and steel. The primary objective of this research is to evaluate the environmental and economic benefits of substituting these traditional materials with bio-composites, using Life Cycle Assessment (LCA) and energy optimization simulations. The LCA methodology evaluates the environmental impact of bio-composites across their entire life cycle, comparing them with conventional materials in terms of carbon emissions, energy consumption, and waste. Energy optimization simulations focus on assessing the thermal performance and overall building efficiency when using bio-composites in construction. The main findings suggest that bio-composites exhibit a significantly lower carbon footprint and better thermal insulation properties than concrete and steel, contributing to reduced energy consumption in buildings. Additionally, the use of locally sourced materials like bamboo and coconut fiber offers economic advantages, such as lower transportation costs and support for local economies. The research concludes that bio-composites can serve as viable alternatives to traditional materials, providing both environmental and economic benefits. For successful adoption, the research recommends policy support, technological advancements, and educational initiatives to promote the use of bio-composites in Indonesia’s construction industry.

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

PT. Kalonika Bara Kusuma is a company operating in the mining sector located in the city of Samarinda, East Kalimantan province. To achieve maximum profits, PT. Kalonika Bara Kusuma adds or subtracts units according to the amount of turnover obtained in the previous month. However, after being evaluated, it turned out that this method was not effective. Because you only see at a glance the fluctuations in historical data. Sometimes when you have reduced units, it turns out that demand in the following month actually increases. This results in less than optimal profits because they cannot serve existing customer requests. Vice versa. This is what causes PT. Kalonika Bara Kusuma experienced difficulty in making a decision to add or subtract units. From this problem, the author created an application that can predict the amount of turnover in the next month and provide recommendations for deciding which camera units should be increased or decreased in number. To predict the amount of turnover using the Multiple Linear Regression method. After obtaining the predicted results for the amount of turnover, a test was carried out using the Mean Absolute Percentage (MAPE) with a result of 200%, which means that the Multiple Linear Regression method is not suitable to be used to predict the amount of turnover in the next period. Production forecasting is a form of decision making that is used as a basis in many manufacturing and service industries. Therefore, companies that are able to produce products on time and in the right quantities are companies that are able to survive the competition. This demand forecasting is used to forecast demand for products that are independent (not dependent), such as forecasting finished products. The multiple linear regression method is an analytical technique that tries to explain the relationship between two or more variables, especially between variables that contain cause and effect, called regression analysis. So in relation to the description above, this research aims to determine production forecasting using the multiple linear regression method at PT. Kalonica Bara Kusuma.The mining industry is a series of activities that have a long period of time and costs a lot of money, a series of industrial activities, namely mining activities which include digging, loading and hauling to obtain optimal profits from activities. One of the mining industries needs to be a study of operational costs for transportation equipment

Transportation of oil palm Fresh Fruit Bunches (FFB) from the plantation to the harvest collection point (HCP) must be done as quickly as possible. This is due to an increase in free fatty acids after the FFB is harvested. Some of the obstacles found were the FFB transportation equipment which was not yet capable of reaching the fruit in the garden easily and the transportation time which was quite long due to the uneven road conditions. With technological advances and the rapid development of innovation, the discovery of track model wheelbarrows that use a driving engine means that further studies are needed to determine the effectiveness of these transport machines. In this research, we will compare wheelbarrows without engines and wheelbarrows with track models, there are 3 (three) treatments given, namely on flat roads, bumpy roads and damaged roads. Researchers search for and collect data on transport capacity, transport load, transport speed and transport costs. The results of this research show that carrying capacity and road conditions have a effect on travel time and speed. This is due to the ability/power of the machine which is quite large and stable in transporting fruit. and, other results from this research show that the use of motorized wheelbarrows can reduce transportation costs because the transportation speed increases so that the travel time is shorter.

From the various tours in the city of Tidore, these islands are expected to contribute to encouraging economic growth and equitable development that causes the welfare of the people in the city of Tidore Islands specifically on Maitara Island. Because tourism can also have a positive impact on economic growth. PKM Method Lectures, Practice and Participant Assistance. PKM results; Sunday, March 19, 2022, took place at the tourist site. The participants who attended this PKM activity were 30 people consisting of village government, community shops and youth shops engaged in tourism development in Ebay village. Good governance is needed, so that all sectors have an economic impact on the community, increasing people's income; Ticket management must be improved, waste is managed to make it an economic value in tourism places make tourism eeducation for visitors, transportation tools are arranged properly so that visitors can reach transportation costs and transportation at any time is always there if needed by visitors to tourism places.

TB. Medang Indah is a building materials store located in Medang, Tangerang Regency, Banten which has been established since 2008. This study aims to obtain optimal transportation costs with an effective route in distributing cement to TB. Medang Indah. To achieve the objectives of this research, several steps were carried out, namely, by creating a transportation model from the data obtained, determining the initial solution using the Vogel's Approximation (VAM) method, and determining the optimal solution using two methods, namely the Stepping Stone method and the Modified Distribution (MODI) method. From determining the initial solution of Rp. 52,460,000.00 and the optimal solution from both methods has the same cost and route, which is Rp. 52,350,000.00. This indicates that the route to be used by TB. Medang Indah in optimizing costs with efficient routes, namely Rp. 52,350,000.00.