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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.

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.

The PDAM service tariff covers the cost of water treatment, infrastructure management, and services to customers. In PDAM Magelang City, there are several public service tariffs, namely the service of drinking water needs to customers, new connection services, payment of drinking water accounts, water quality inspection services, and water tank services. In this case the author will discuss the public service tariff in the new connection service of PDAM Magelang City.For the research method in this case, the author analyzes the data from the research conducted using descriptive analysis method in which data from interviews and document studies are processed and analyzed to provide an overview of the factors that determine the new connection service tariff at PDAM Magelang City.The new connection service tariff of each PDAM is different, the PDAM Magelang City tariff is based on the customer class which has IV customer groups with different tariffs. The tariff for class I is lower and the tariff will be higher for each class II and so on. Classes are adjusted to the type of house, land area, building area, type of building, type of floor, and type of roof used. The factors for determining the tariff for new connection services at PDAM Magelang City are seen in terms of financial and non-financial factors. In terms of financial factors, it consists of registration fees, drawing planning fees, connection permit fees, transportation costs and construction costs of service and persil pipes. While in terms of non-financial factors in the form of inclusion of new prospective customers on the criteria of the group that has been determined.

Self-disclosure through cyber counseling or online counseling has become increasingly popular in recent years. This is because more and more people feel comfortable seeking counseling or psychotherapy help online rather than in person. Advances in communication technology and the internet have made online counseling more accessible and acceptable to many people. Online counseling also provides clients with greater anonymity and privacy, allowing them to be more open about the problems they face. In addition, online counseling also provides convenience in terms of time and place. Clients do not need to come to the counseling place in person, so they can save time and transportation costs. Online counseling also allows clients to conduct counseling sessions from a comfortable and safe place for them. However, keep in mind that online counseling also has some drawbacks. One of them is the lack of social interaction which can affect the counselor's ability to observe the client's body language and facial expressions. In addition, online counseling also requires higher technology and data security skills to maintain client privacy and confidentiality.

The Jakarta Integrated Moda Raya Raya train (MRT), is one of the transportation options for the people of Jakarta in their activities. Inaugurated on March 24, 2019, several problems were complained about by passengers, namely regarding the perception of ease of transactions and customer value. Satisfaction with Perceived Ease of Transaction such as easy to learn, easy to use, clear, easy to understand, skillful, and easy to use. Satisfaction with Customer Value paid is due to added value, suitability of costs with benefits, ease of obtaining services. This research is intended for Jakarta MRT customers to have significant simultaneous satisfaction for using the Jakarta Integrated Moda Raya Train (MRT) according to Ticket Prices, Facilities and Perceptions of Ease of Transaction. Satisfaction of passengers of the Jakarta Integrated Moda Raya Train (MRT) on Perceptions of Transaction Ease and Customer Value which are jointly perceived, namely punctuality satisfaction, facility completeness satisfaction, price suitability satisfaction, departure schedule satisfaction, and function and facility satisfaction. This research was also conducted to find out how the quality of service or service, the perception of the price of MRT transportation services, and how the facilities on the MRT. Whether and how important service quality plays a role in the level of satisfaction of MRT passengers. The research method used in this research is descriptive research which is one type of quantitative research approach. This study uses a questionnaire distribution of questionnaires to 20 users or who have used MRT transportation services. In the questionnaire we provide choices about the quality of station facilities, train units, service quality, timeliness of departure, and how the fare is adjusted for MRT transportation services. In the study we found that service quality plays a very important role in the level of satisfaction of MRT passengers.

The zoning policy in accepting new students (PPDB) aims to provide equal opportunities for students to get a place in schools in an area or zone. With this zoning policy, student acceptance is no longer based solely on grades or academic achievement but also considers geographical factors or distance to school. The aim is to reduce unhealthy competition in admitting students, as well as strengthen the link between the school and the surrounding community. This study aims to describe the implications of implementing the Zoning system from the perspective of parents and schools. The research was conducted using a qualitative approach, the phenomenological method. The results show that research findings show that many parents do not know about zoning policies. The negative impact according to parents is that children cannot go to school as desired. The positive impact of this zoning system is that children whose domiciles are closest to schools are prioritized, save on transportation costs, and at the same time remove favorite schools from a school perspective. The positive impact of the zoning system policy can increase the number of students, the negative impact is that there is a tendency for school quality to decrease because there is no academic selection that can be carried out optimally. Recommendations from this study, it is necessary to socialize the community about the zoning system policy.

Ship waiting time is one issue that is always getting serious attention in every country. Marine transportation became the main made of transportation in trade. Nearly 90% of foreign trade is done by sea. Freight carried by sea to be very efficient due to large carring capacity and this the role of the port as a place where ships can carry out loading and unloading of goods becomes an important means of supporting adequate facilities and infrastructure. If the performance of the port is not optimal, it will have a direct impact on the service so that it will cause new problems, namely the ship’s waiting time gets higher, so that it  willlead to high costs, which have a direct impact on the price of goods on the market. This research has objective to know analysis the influence of factor ship scheduling, pilotage, and loading and unloading productivity to the waiting time. This research was conducted at the Port of Sei Kolak Kijang as a sample. The data collection done was through a method of observation, the literature study, interview, documentatuion and the questionnaires. Techique the analysis used is linear regression multiple with program assitance SPSS V.20. Based on the results of research and analysis produced equation: Y = 15.326 - 0,220 X1 - 0,178 X2 – 0,308 X3 + µ. Where the decision variable of waiting time (Y), ship scheduling (X1), pilotage (X2), loading and unloading productivity (X3) tested using t test show that the three independent variables significantly influence passenger decision as dependent variable. The Adjusted R Square number of 0,665 indicates that 66,5 percent of waiting time variables can be explained through the three independent variables in the regression equation. While the remaining 33,5 percent is explained by other variables outside the three variables used in this study.

Abstract. Market transactions work based on the price mechanism. However, overall. The effect of the ups and downs of supply on prices depends on the availability of goods. Prices of goods in the Soppeng central market often change or are unstable, sometimes rising and sometimes falling, these changes are not based on demand or supply factors but depend on situation and condition factors. This research was conducted to find out how Ibn Khaldun's thoughts regarding the price mechanism were realized or not in the Soppeng central market. The type of research used in this study was a qualitative descriptive method. The data in this study were obtained from primary data and secondary data. The data collection techniques used were observation, interviews, and documentation, while the technique used to determine informants was purposive sampling. The data is using description and comparison techniques. The results of this study indicate that: 1). The price mechanism in Ibn Khaldun's thought is influenced by supply and demand, labor value, purchasing power, and the government. 2). In setting prices, traders in the Soppeng central market are based on the quantity of goods demanded by consumers, the price of the goods themselves, transportation costs, the quantity of goods available, prices set by other traders, and according to the ability of the buyer. 3). Ibn Khaldun's thoughts regarding the price mechanism are appropriate or realized in the Soppeng central marke     Keywords: Price Mechanism, Ibn Khaldun's Thought.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

The discussion in this journal will focus on how the marketing strategy of online business companies in capturing market share, especially the Generation Z who dominates the world's population today. The digital economy concept is not much different from the general economic concept, but what distinguishes it is the transaction system in carrying out economic activities. The results of the study explain that online motorcycle taxi companies such as Gojek have the power as pioneers of online motorcycle taxi companies in Jakarta, this is a solution for Jakarta residents, especially Gen Z whose population is very dense so that the existence of Gojek will greatly assist Gen Z residents in meeting their needs, especially the costs involved. cheap according to the site www.aturduit.com. Gojek's weakness is a problem that must be resolved by the operator because it is related to the company's internals in this case is the "naughty" driver. Threats in the Gojek company are a classic thing faced by every business whose orientation is profit and finally the opportunity for Gojek according to the author is very large because the community's need is very high for mass transportation. Danaprospera.id's market segmentation includes investors, entrepreneurs and Gen z or young people who are productive and innovative. This is strongly supported by the commitment of online loan companies that are not burdensome in terms of bureaucracy according to the www.modalrakyat.id website.

The research analysis of Strawberry Fruit Marketing in the Lake Mas Harun Bastari area, Selupu Rejang District, Rejang Lebong Regency aims to find out marketing channels, marketing margins, and to find out how efficient the Strawberry marketing is in the Danau Mas Harun Bastari tourism area. This research was conducted in June 2022 in the area of ​​Danau Mas Harun Bastari, Selupu Rejang District, Rejang Lebong Regency with farmers and traders in the Mas Harun Bastari Lake area. The data analysis used in this research is Marketing Channel Analysis, Marketing Margin Analysis, and Marketing Efficiency Analysis. This data analysis was used for Farmers and the 11 Retailers Respondents in the Danau Mas Harun Bastari District, Selupu Rejang District, Rejang Lebong Regency. Based on this research, it is known that the Strawberry Marketing Channel in Selupu Rejang District, Rejang Lebong Regency has one Marketing Channel. Where farmers (producers) sell directly to retailers, then retailers sell to consumers at a price of Rp. 60,000 with a 0.5 kg mica box at a price of Rp. 35,000 and 0.25 kg at a price of Rp. 25,000 where the cost of Rp. 60,000/Kg will get profit of IDR 30,000/kg. This value explains that the retailer receives a higher price than the price received by the consumer, which means that the retailer is not disadvantaged in the marketing channel because the profits obtained by the retailer are greater than the marketing institutions in the marketing channel. The costs incurred by Retailers are in the form of transportation costs, packaging costs, equipment depreciation costs. because the strawberries are well sorted to suit the wishes of consumers. The advantage of marketing institutions is in the form of remuneration received by each marketing agency that participates in marketing strawberries starting from the Farmer level to the Consumer level.  

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.