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This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

The lack of waste management in the community of Kampung Benar Dusun VI Village, Kota Pari, Pantai Cermin District, Serdang Bedagai Regency is due to the limited knowledge and understanding of waste management in general. People still think that waste management is not important because people think that their waste will decompose by itself without thinking that this will have a huge impact if the waste continues to be left unmanaged. One way to support this waste management program is through a waste bank. A waste bank is a place that is used to make it easier for the public to sort waste, then the sorted waste will be deposited at a factory that makes crafts from waste or at a waste collection point. The aim of this research is to determine community knowledge regarding waste management, analyze existing waste management in the community and find out what strategies are effective for waste management. The method used by researchers is an integrated counseling method and systematic training. Data was collected by observing in the field and conducting in-depth interviews with informants. The results of the research show that after providing outreach to the community that waste management is important, the community also understands better about good waste management and knows effective waste management strategies to implement using the 3R system.

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.

The Pukun Kuala Tanjung rice factory is a rice factory located in Pematang Tobat village, Sei Suka subdistrict, Batubara district. The Pukun Kuala Tanjung rice factory has been operating for fifteen years in milling rice into rice. In operating the Pukun Kuala Tanjung rice factory, it can produce 25 tons of rice/week. In carrying out the rice production process at the Pukun Kuala Tanjung rice mill, we often find that the rice produced does not match the quality of production, including the color of the rice being less than good (yellow), rice that is not peeled and crushed, which can lead to a decrease in the quality for sale and even unsalability. rice on the market so that the Pukun Kuala Tanjung rice factory experiences losses in producing rice. The aim of this research is as follows: to know how to control the quality of rice using the SQC (Statistical Quality Control) method, to find out the quality of rice produced by the Pukun Kuala Tanjung rice factory is still in good condition. controlled or not. This research uses descriptive quantitative research both when collecting and processing data where the data collected is data on defective rice products and data processing will be carried out using the SQC (Statistica Quality Control) method. From the data processing that has been carried out in this research, the author draws the following conclusions: Rice quality control using the SQC (Statistical Quality Control) method can be seen as follows: Based on the control chart, it is known that defective products are not within the upper control limits (Upper Control Limit) and Lower Control Limit which can mean that a defective product requires repairs to be made to the defective product.

The human resources aspect is the most important thing for companies, especially to achieve organizational goals, because the success or failure of an organization is greatly influenced by human factors as people who carry out the work. One of the targets of human resource management in the organizational management function concerns employee performance issues. Employees at the Sewing Department PT. Pan Brothers Tbk Boyolali has an unstable level of performance, which can affect the achievement of company goals. This research aims to explain the factors that can influence a person's performance, such as leadership style, work culture and physical work environment which can influence employee performance. The sample was obtained using a purposive sampling method, and 47 civil servant respondents were selected as the sample. Meanwhile, the data analysis used in this research includes: data quality testing, classical assumption testing, hypothesis testing and multiple regression analysis. The results of the partial significant test (t statistical test) from the research analysis and discussion show that; transactional leadership style, with a t value of 1,555, this value is smaller than t table 1,669. This explains that the Transactional Leadership variable has no effect on the Employee Performance variable. Work Culture, with a t value of 3,033, this value is greater than t table 1,669. This explains that the Work Culture variable has an influence on the Employee Performance variable. Physical Work Environment, with a t value of 2,467, this value is greater than t table 1,669. This explains that the Physical Work Environment variable has an influence on the Employee Performance variable. Meanwhile, the results of the simultaneous significant test (f test) show that Fcount 5,600 > Ftable 2,751 with a significance value of 0.002. So it can be concluded that the two independent variables, namely Transactional Leadership (X1), Work Culture (X2) and Physical Work Environment (X3) greatly influence the dependent variable, namely Employee Performance (Y) at PT. Pan Brothers, Tbk Boyolali.

The quality of a product is built by the company by paying attention to the needs and desires of customers because an industrial factory will not exist if the products made or ordered are not in accordance with consumer desires. This study aims to determine the causes of fabric defects, especially in one of the Alaska brands in April 2023 as many as 825 defect cases. This research uses the Fault Tree Analysis (FTA) method used to analyze the causes of production defects such as underfeed, double feed, and non-standard thickness. The results of the study were found several factors causing defects in less feed, double feed, and thickness not according to standards, namely raw materials, machinery, and human factors. The improvement strategies during the production process are. Strict supervision and control, periodic training, proper machine maintenance, and selection of quality raw materials are strategies implemented to minimize fabric defects. implement supporting infrastructure to reduce product growth rates.      

Every company that carries out production activities needs a supply of raw materials. With the availability of raw materials, it is hoped that industrial companies can carry out the production process according to consumer demand. In addition, adequate supplies of raw materials in the warehouse are also expected to improve the smoothness of production or service to consumers, as well as prevent shortages of raw materials. This research aims to identify and analyze the inventory management of raw materials implemented by the National Tofu Factory. The research method used is descriptive, with analysis using the Economic Order Quantity (EOQ) method. The data collected is in the form of interview results as primary data. The results of the research show that the management of raw material inventory by the National Tofu Factory has not been optimal. Based on the EOQ calculation, the amount of existing raw material inventory is smaller than what is recommended by the EOQ method. Therefore, additional raw material supplies are needed to support the smooth production process. The National Tofu Factory is also advised to provide adequate warehouses to store raw material supplies, especially for soybeans, so that they can accommodate more raw materials and reduce ordering costs.

The Regional Government, in supporting education reform for better quality and optimality within its units of authority, established the Regional Public Service Agency Program (BLUD) which can be understood as a system implemented by a technical implementation unit of regional agencies/agencies in providing services to the community, and has flexibility in financial management as an exception to regional financial management provisions in general. In line with the Directorate of Vocational High School Development (SMK) in seeking SMK as a school with BLUD status, this can support the management of goods and services whose superior products can manage the production process in the Teaching Factory Program (TEFA) more flexibly without violating regulations (Fazli, 2022). Implementing the Teaching Factory (TEFA) in the form of goods and services for vocational school students is expected to align with the objectives of Good Corporate Governance (GCG) Regional Government Services, namely good management to support the BLUD Vocational School Program in schools. In conducting this research the author used a descriptive qualitative research method approach.

Indonesia's land is not doing well now, because there is a lot of pollution, especially air pollution, which is very worrying. It was proven that in Jakarta in 2021, for 3 (three) days, the sky in Jakarta was covered with fog, which turned out to be pollution. It was created by the people of Jakarta, starting from factory fumes, then motor vehicle fumes. Based on the example above, there are actually regulations that regulate the monitoring and/or control of fumes coming out of factories or motorized vehicles, but up to now there are still many people being overlooked regarding air pollution. The method used in this research is normative juridical or library research, with a statutory approach to issues. That protection for the public against air pollution in general already exists in Law Number 32 of 2009 concerning Environmental Protection and Management Jo. Government Regulation Number 41 of 1999 concerning Control of Air Pollution, but the implementation regarding law enforcement by Environmental Law Enforcers is not optimal, so there is a need for cooperation between the community and the government.

Indonesia is one of the countries in Southeast Asia rich in nickel reserves, so this has become an attraction for foreign investors to compete to invest amid a drastic increase in market demand for lithium batteries for electric vehicles. Tesla, Inc. became one of the investors who showed interest in the potential for establishing a lithium-ion battery factory for electric vehicles. Indonesia is aware of Tesla's enthusiasm in trying to conduct intense negotiations and lobbying because these MNCs have several advantages in terms of advanced features and acceleration, as well as adhering to green principles. The author's aim in raising this issue is to reflect on Indonesia's long process of building government-to-business negotiations and lobbying with Tesla, where Indonesia sees this opportunity as a step to pursue national interests. The method used in this research is based on a literature study through secondary data collection. The findings from this research are that both Indonesia and Tesla use a rational approach and integrative strategy in negotiating investment cooperation. However, Indonesia's optimistic attitude is reflected in experiencing various challenges, including competition from competitors from other countries and unsustainable nickel mining problems.

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

PT BONA MESTY GEMILANG was established in 2002, which has its head office and factory in Cikarang - West Java, PT BONA MESTY GEMILANG is a manufacturer and supplier of Gloves and Personal Protective Equipment in Indonesia. BONA GLOVES produces PU Gloves, Knit Gloves, Rubber / latex gloves, Nitrile Gloves, PVC Gloves, Cotton Fabric Gloves, Nylon Fabric Gloves, Aprons and masks. The purpose of the study was to determine the effect of price and product quality on consumer purchase satisfaction of PT BONA MESTY GEMILANG gloves on Jl. Villa Mutiara Cikarang No.1 Blok G5 19, Ciantra, South Cikarang, Bekasi Regency, West Java 17530. This research method is a quantitative method with data collection techniques based on a questionnaire of 100 people. In determining the sample, the researcher used a nonprobability sampling method and the data collection technique was measured using a Likert Scale from primary and secondary data sources. After the data is collected, the analysis method used by the research is Quality Test, Classical Assumption Test, Multiple Regression Analysis and hypothesis testing. The results showed that partially, the bona gloves variable had a positive and significant effect on purchase satisfaction. The quality variable has a positive and significant effect on purchase satisfaction. The production quality variable has a positive and significant effect on purchase satisfaction

Female workers at the shrimp peeling factory work in a cold room and are given the implementation of occupational health and safety (K3), which is an effort made to protect workers who are good and healthy against risks that may arise as a result of work. When working at the shrimp peeling factory, you are always required to use personal protective equipment (PPE). Personal Protective Equipment (PPE) is the main concern of K3 equipment which is used to protect all or part of the body when working. Personal Protective Equipment (PPE) is very important for women's protection in the short and long term. Some of the personal protective equipment used by female workers in shrimp peeling factories are masks, hair caps, aprons, boots and latex gloves. Usually these latex gloves are rarely used by workers because they are slippery, hinder the speed of work, and are uncomfortable because of the water. getting into gloves means that wearing gloves is often neglected and some female workers experience irritation on the skin of their palms. The aim of this research is to determine the habits of female workers' use of personal protective equipment and the consequences of frequently neglecting to wear personal protective equipment. Research Methods carried out a correlational analysis method with a cross-sectional approach with a sample size of 20 respondents. In conclusion, female workers are always provided with protective equipment to work in peeling and cleaning shrimp, but because the work system is piecework, workers choose fast work because they feel they are experienced and professional enough, they rarely use gloves because they are slippery and uncomfortable. This is what causes some workers to experience irritation on the skin of their palms.    

Carrying out work practices in this industry is one of the requirements for the industrial practice course. This practical activity aims to find out directly the state of the industry in terms of work readiness. The aim of this industrial practice activity focuses on finding out what components are contained in the Star-Delta hydrant pump panel, knowing the process of installing the Star-Delta hydrant pump panel and knowing how the Star-Delta panel works. In implementing this industrial practice, observation methods, library observations and interviews are used. PT. Tiga Kreasi Indonesia is a company that operates in the field of manufacturing electrical panels, with one of its products being Star-Delta hydrant pump panels to stabilize air pressure in hydrant pump lines. The hydrant pump's star delta panel functions to control and secure what happens if undesirable things happen, such as protecting a building or factory. This research produces new knowledge and understanding regarding the design of Star-Delta Panel hydrant pumps which are widely used in homes, factories and offices to minimize the occurrence of fires.

This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

The Citarum River, as one of the important environmental assets in Indonesia, has experienced serious pollution due to industrial waste. Environmental legal regulations have been implemented to address these issues, but questions arise regarding the effectiveness of their implementation. This article analyzes the effectiveness of environmental legal regulations in handling cases of factory waste pollution in the Citarum River, with a focus on the level of industrial compliance and its impact on the environment. This study uses a qualitative approach by reviewing the applicable environmental legal regulations, as well as analyzing the level of industry compliance with these regulations. In addition, the impact of compliance or violations on the environment is also evaluated. The results of the analysis show that although environmental legal regulations exist, their implementation is still not optimal. Many factories still violate the limits that have been set, either because of a lack of strict law enforcement or because of a lack of awareness of the importance of environmental conservation. As a result, the Citarum River continues to experience pollution which is detrimental to the environment and public health. Existing environmental legal regulations are not effective enough in handling cases of factory waste pollution in the Citarum River. More serious efforts are needed from the government, industry and society to overcome this problem. Concrete steps are needed to increase industrial compliance, reduce waste pollution, and preserve the Citarum River environment for the welfare of the community and sustainability of the ecosystem. Further research can be conducted to evaluate the implementation of remedial actions and their impact on future environmental conditions. This article concludes the need for improvement measures in the implementation of environmental legal regulations, including stricter law enforcement and efforts to increase environmental awareness among industry. Apart from that, cooperation between government, industry and civil society is also important to achieve the restoration of a clean and healthy Citarum River.

This study aims to explore the role of work environment in improving employee job satisfaction in a cigarette factory using a descriptive method with a qualitative approach. Data was collected through interviews with 10 cigarette factory employees. This approach allows for a more in-depth understanding of employees' perceptions of their work environment that affects job satisfaction. The results revealed that the work environment has a significant effect in increasing employee job satisfaction. The conclusion of this study emphasizes the importance of cigarette factory management to pay attention to and improve the quality of the work environment from various aspects in order to increase employee job satisfaction.

SDM becomes one of the important factors in determining the success of a company with the presence of work motivation, then the performance of employees will improve and the objectives of the company will be realized. The research was done at the Phathok 25 bakpia factory. Using a type of quantitative research method of saturated sampling with a questionnaire. The sample was given to the employees of the Bakpia Factory at the 25th grade with (X) motivation and (Y) performance. This study was analyzed using the IBM SPSS Statistics program 26. Results from the data processing of the study found that giving work motivation influenced the performance of employees who stated that the Validity Test and the Reliability Test had a fairly large cronbach alpha coefficient above 0.60. Whereas the correlation test 0.012 < of 0.05 then concluded there was a significant.    

This research aims to analyze the operational risks faced by Rumah Makan Ondo Batak Grill, a famous culinary business on Jl. Weaving Factory No. 45, Sei Putih Tengah, Medan Petisah District, Medan City, North Sumatra. The qualitative method used in this research is data collection techniques by conducting direct observations and interviews with the owner of the Ondo Grill Batak Restaurant. The research results reveal that there are several significant operational risks, including hygiene and food safety risks, equipment damage risks, employee absenteeism risks, and customer number risks. To manage possible risks, Ondo Restaurant has implemented several strategies, such as regular employee training regarding food hygiene and safety, routine maintenance and inspection of cooking equipment, and development of an employee attendance management system. Apart from that, this restaurant is also diversifying its menu and promotions to attract more customers and maintain income stability. This research concludes that effective operational risk management is very important for the survival and success of Ondo Restaurant. The recommendations provided include improving the risk monitoring system and implementing risk management strategies on a regular basis.

Established since 1916, PT. Pabrik Es Siantar is the oldest factory of Pematangsiantar. This study is aimed to determine what strategy are used by PT. Pabrik Es Siantar in maintaining the existence of ‘Cap Badak’ products; to know the strategy implementation, evaluation; and also its obstacles. Afterwards, this study analyzes the alternative strategy that possibly recommended to PT. Pabrik Es Siantar for supporting the existing strategy. The research method used is descriptive-qualitative, using case study. Data were collected by interviews, observation, and documentation. Data analysis techniques used were qualitative-descriptive analysis of Miles and Huberman and also SWOT Analysis using SWOT Matrix, IFE Matrix, EFE Matrix, and then matching the alternative strategies obtained on SWOT Diagram. The results showed that in maintaining the existence of Cap Badak products, PT. Pabrik Es Siantar uses Defense Strategy. The strategy implementation and evaluation has been done properly without changing any standards. The obstacles is they still using their conventional machines because the owner does not intend to regenerate the machines, and the production becomes less and hampered because many bottles are not returned to the factory yet. Furthermore, based on IFE Matrix, EFE Matrix, and SWOT Diagram, the results showed that PT. Pabrik Es Siantar is in Quadrant I, where the company’s position is very profitable and supports aggressive strategies. Based on SWOT Matrix Analysis, PT. Pabrik Es Siantar is recommended to launch Cap Badak products in plastic bottle packaging immediately, do promotion after regenerating machines, educate consumers about the importance of returning bottles on time, purchase orders bottles more often, and change the family management system into a more professional system.