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ABC, khususnya pada departemen R&D laboratorium raw material saat ini belum melakukan pengukuran beban kerja. Oleh karena itu, perlu dilakukan pengukuran beban kerja sebagai dasar perhitungan kebutuhan tenaga kerja yang optimal. Dalam penelitian ini dilakukan identifikasi uraian aktivitas pekerjaan setiap pekerja, menganalisis beban kerja dan jumlah kebutuhan analis dengan menggunakan metode Full Time Equivalent (FTE). Dari hasil perhitungan dan analisis didapatkan nilai FTE laboratorium raw material dengan 7 orang analis adalah sebesar 6.87 atau dapat dikatakan nilai FTE rata-rata setiap analis sebesar 0.98. Hal ini dikategorikan sebagai kategori beban kerja yang underload. Dengan nilai FTE sebesar 6.78 ini menandakan bahwa jumlah pekerja yang optimal yang adalah sebanyak 6 orang sehingga nilai FTE setiap analis meningkat menjadi 1.13.

Graphic design training using the Canva application aims to enhance the skills of MTs Al-Muttaqin students in creating visual designs, particularly posters with the theme "Environmental Awareness." This activity was conducted by the Community Service Program (KKN) team from Universitas Tidar on January 20, 2025, using the Asset Based Community Development (ABCD) method, which consists of five stages: discovery, dream, design, define, and destiny. The results of the training showed that students exhibited high enthusiasm and were able to understand basic design concepts, such as color, typography, and layout. Despite challenges such as limited internet access and devices, these obstacles were successfully addressed through intensive mentoring. This program is expected not only to improve students' digital literacy but also to provide opportunities for them to compete in the field of graphic design. In the future, this training can be expanded with additional materials to support broader educational digitalization.

The first 1000 days of life are a golden period to optimize children's growth to avoid stunting. The pregnancy period plays a very important role in determining the health status of the mother and fetus. Specific nutritional intervention efforts are focused on the First 1,000 Days of Life (HPK) group, namely pregnant women, breastfeeding mothers, and children 0-23 months, because the most effective prevention of stunting is carried out in the 1,000 HPK (golden period or critical period/windows of opportunity) . The stunting rate in Tegal City has decreased from 23.9% to 16.8% in 2022. And cases of stunting in the Sumur Panggang Community Health Center area are 153 cases (9.9%) in 2023. One of the causes is malnutrition. due to the mother's lack of knowledge about providing balanced nutrition to children. So this requires intensive handling in this area. This Community Service was carried out on June 10 and 13 2024 at the Pregnant Women's Class in the Sumurpanggang Community Health Center Working Area, Tegal City. The target of this service activity is 20 pregnant women who take part in the Pregnancy Class in the Sumurpanggang Community Health Center Work Area. The method of this activity is by conducting outreach, providing material to participants about Stunting (definition, causes and impacts) and prevention using ABCDE. The activity went well and was conducive and participants were enthusiastic in presenting the material and actively asking questions. And in the evaluation there was an increase in participants' knowledge after being provided with material counseling.

The creation of social media profiles for Micro, Small, and Medium Enterprises (MSME) Fresh Milk in Balunganyar Village is an essential strategy for enhancing competitiveness and market reach in the digital era. This MSME relied solely on limited traditional promotion methods; however, by establishing a presence on platforms such as Instagram and Facebook, Fresh Milk has successfully expanded its consumer reach and increased sales. Social media also facilitates direct interaction with customers, thereby enhancing trust and consumer loyalty. Challenges such as limited knowledge of digital marketing strategies and intense competition still need to be addressed. The aim of this research is to improve the social media profile of the fresh milk MSME to attract consumer attention and boost sales. The method used is Asset-Based Community Development (ABCD), focusing on identifying the assets owned by the MSME and empowering the community through training. With guidance from students of UNSURI, the Fresh Milk business owners received training on effective social media management, including branding, content creation, and utilizing customer feedback for product development. In the long term, this program is expected not only to increase sales but also to strengthen brand awareness and inspire other MSME in Balunganyar Village to adopt digital technology in their marketing strategies. The results of the program indicate that social media is a highly effective tool for the development of MSMS today.

The purpose of this study is to design and build a garden fence made of wood and recycled bottles in an effort to develop an environmentally friendly and cost-effective solution. In addition to functioning as a room divider, this garden fence can also be used as a decorative component to add to the aesthetic appeal of the garden. This study examines the structural strength, material durability, and aesthetic value of the fence building using wood and recycled bottles. The method used in this activity is the ABCD method, the ABCD (Asset Based Community Development) approach method which is a mentoring method that prioritizes the utilization of assets and potentials around the community. This research method also evaluates the environmental impact and cost efficiency of using recycled materials. The results of the study show that a fence made of wood and recycled bottles can be a practical and attractive choice for a garden plan. This fence not only supports the management of plastic bottle waste, but also provides a smart solution that is financially efficient and affordable.

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

improving poetry-writing skills among 10th-grade students. This classroom action research (CAR) was conducted in two cycles, each consisting of planning, acting, observing, and reflecting stages. In the first cycle, 60% of students actively participated, with an average score of 70 on their poetry tests. After revisions and improvements in the second cycle, student participation increased to 85%, and the average test score rose to 85, reflecting a 21.4% improvement. Data were collected through observations, interviews, written tests, and documentation. The findings indicate that the "ABC 5 Dasar" game effectively enhances student engagement, spontaneity, and creativity in poetry writing, providing a culturally relevant and enjoyable learning experienc.

This research discusses economic empowerment assistance activities through innovation in the management of salted eggs into buns in Penompo Hamlet, Sukosari Village, Mantup District, Lamongan Regency. This activity was carried out with the aim of increasing local community income by utilizing local resources, namely salted eggs. In the process, training was provided to local business groups regarding processing and marketing techniques for salted egg-based buns using the Asset Based Community (ABCD) method. This method builds public awareness to be aware of the assets owned by the community. That it is important to achieve social change by raising awareness of the community itself by knowing their assets. The asset-based approach uses several strategies, including: Discovery (finding), Dream (dreaming), Design (designing), Define (determining), Destiny (ensuring). The results of this activity show an increase in participants' skills in processing salted eggs into more value-added products, as well as an increase in sales of bun products in the local market. Thus, this program has succeeded in having a positive impact on the economy of the Penompo Hamlet community and encouraging interest in micro-businesses in the area.)

The implementation of promoting circumcision practices, the method used in the activity is the ABCD (Asset Based Community Development) method. This ABCD method emphasizes community assets and strengths compared to their needs or problems. The mass circumcision counseling program "Ceria: Healthy Steps Towards the Future" at the Sunan Giri University Surabaya (Unsuri) campus seeks to increase students' knowledge about the importance of reproductive health. In addition to discussing circumcision practices, this activity also teaches participants about the importance of circumcision from a religious perspective and health benefits. Although this program has had many beneficial impacts, some groups still have difficulty understanding and participating, and they continue to have concerns about its safety and effectiveness. As a result, this counseling is a valuable forum to discuss health issues, foster community cohesion, and raise awareness of the importance of reproductive health prevention. The success of this program is expected to be a stepping stone for broader health programs in the future and inspire children to actively participate in preserving their environment and health.

The research mainly aims to achieve integration between the theory of constraints and the entrance to the cost of activity ABC to reduce unnecessary and unjustified costs in that complies, and this is done by deleting or canceling non-value-adding activities or merging them with other activities to help make the cost of products as low as possible and excellence over competitors. The research was applied in the Electronic Industries Company. Research reached a set of conclusions, the most important of which was that integration can be achieved between the theory of constraints and the entrance of ABC under the strategic approach to cost management, as both the theory of constraints and the entrance to costs based on activities represent alternative schemes for the model of building the productive structure of any institution. The ABC entrance It takes the information used in the theory of constraints and adds a monetary value to it and the causes of resource cost can be used to track the cost of resources on the activity that is a constraint and this cost can be divided by the causes of the cost of the activity.

Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

Public ignorance about education in reading and writing the Al-Quran, is characterized by the number of teachers being disproportionate to the number of students learning to read and write the Al-Quran at the Al-Ikhlas Pakalongan Sampang prayer room, resulting in learning outcomes not meeting expectations. Teacher assistance measures students' understanding of reading and writing the Koran, including verses, pronunciation, rhythm, and correct recitation rules. With the ABCD (Asset Based Community Driven Development) approach, this very effective learning to read the Al-Qur'an is carried out through repetition, question and answer methods, deepening the material, and writing, which aims to truly empower the ability to read the Al-Qur'an students optimally. The Al-Ikhlas prayer room educates many elementary school children. This assistance is intended to assess the extent of the ability to read the Koran at the Al-Ikhlas Pakalongan Sampang Prayer Room, using the Qiroati method, where children know and understand how to read the Koran correctly with tartil rhythm. The Qiroati method plays a very important role in learning to read and write the Koran at the Al-Ikhlas prayer room, Pakalongan. The results of this assistance show that children are enthusiastic about participating in learning using the Qiroati method so that children are able to read the Koran fluently according to correct recitation rules and knowledge.

Optimalisasi aset lokal dalam pemberdayaan peternakan domba sebagai upaya meningkatkan kesejahteraan ekonomi dan mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) di Desa Kabuaran, Kecamatan Grujugan, Kabupaten Bondowoso. Metode yang digunakan adalah pendekatan berbasis Asset-Based Community Development (ABCD aset lokal dengan pengumpulan data melalui wawancara, observasi lapangan, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa pemberdayaan peternakan domba berhasil meningkatkan pendapatan masyarakat sebesar 35%, meningkatkan populasi domba hingga 40%, dan mengurangi angka kemiskinan sebesar 15%. Pengelolaan limbah ternak yang ramah lingkungan dan sinergi antarpeternak menciptakan model pemberdayaan yang berkelanjutan. Program ini juga mendukung pencapaian SDGs, khususnya pengentasan kemiskinan, penciptaan lapangan pekerjaan, dan keberlanjutan lingkungan

The increasing divorce rate in South Sulawesi, particularly in Makassar, poses significant challenges to the protection of children's and women's rights. This study aims to enhance community understanding in Panampu Village regarding these rights post-divorce through legal counseling. The method used is Asset Based Community Development (ABCD), which involves the community in every stage of the activity, from problem identification to evaluation. The counseling event was held on November 15, 2024, attended by 50 participants, and the pre-test results indicated a low level of understanding. However, after the counseling, the post-test results showed a significant improvement in understanding, with all participants answering correctly regarding the rights of children and women. This activity is expected to contribute to increased legal awareness and the protection of children's and women's rights in the community

The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.    

Writing hijaiyah letters is a skill that students must have in order to be able to do it write the Koran so that students can not only read the Koran but also write the Koran well and correctly. The purpose of this community service activity is to improve students' skills in writing hijaiyah letters. This service uses the Asset Based Community Development (ABCD) method used at SD IT Al-Ghazali Palangka Raya to provide training so that it occurs increasing students' ability to write hijaiyah letters. The results of the service show that flannel board media can increase student enthusiasm so that students are enthusiastic in learning how to write hijaiyah letters, as well as being a supporting medium for the process learn to write hijaiyah letters. With the help of paper that already contains hijaiyah letters with dotted lines using the follow the line method of writing letters also makes it easier students to learn to write hijaiyah letters. Good and fun use of media proven to be effective in making students more enthusiastic and understand the teacher's explanation so that students are more comfortable learning to write hijaiyah letters.

This training aims to improve fluency in reading the Al-Qur'an accompanied by students and lecturers through one of the Teaching Assistance KKN programs, namely training fluency in reading the Al-Qur'an at MA Darul Ulum Palangka Raya. The service process uses the Asset Based Community Development (ABCD) approach. Before the training was carried out, fluency in reading the Qur'an was still not fluent, this was seen based on the results of observations, namely when poets such as Habsyi appeared confident in singing poetry but when reading the Qur'an for the reading of the divine kalam the students did not have the courage so they gave it a try. go back to the teacher there who is more experienced. The results of training on students' fluency in reading the Al-Qur'an through joint Koran activities, which was carried out for 3 months using the ABCD approach, can be concluded that students' fluency in reading the Al-Qur'an increased with the training, which helped students overcome problems that makes you feel less confident, such as feeling that your recitation of Tajwid is not good enough or that you are less confident in your Koran songs, so this is where fluency training comes into play. Keywords: Reading the Koran, Fluency, Confidence

This study aims to explore women's perceptions of the advertisement "Kecap ABC Supports Equality in the Kitchen on Women’s Equality Day." Using a descriptive qualitative approach, the study involved 71 female students from the Communication Science Program, Faculty of Social and Political Sciences, Balitar Islamic University. Data were collected through an online questionnaire designed to analyze three main components of perception: cognitive, affective, and conative, concerning the message conveyed in the advertisement. The findings reveal that the majority of respondents possess a solid understanding of gender equality, particularly regarding men’s roles in domestic tasks. Most respondents responded positively  to the advertisement, reflecting their support for the values of equality promoted. However, discrepancies in perceptions were noted in certain aspects, such as the ideal distribution of domestic responsibilities and the practical implementation of gender equality in family settings. This highlights the need for enhanced education and awareness, particularly on the importance of applying gender equality in daily life. This study provides valuable insights into how media can serve as an effective tool to promote the values of gender equality in society.

This study aims to select four Mining Companies that have the best implementation of Occupational Safety and Health and to identify the implementation of Occupational Safety and Health that has been carried out by the Company so that it can be assessed as a whole. Therefore, data collection in this study was carried out by conducting observations, interview sessions with employees and observations of locations that have been selected as research objects as primary data and making location maps as secondary data. 4 (Four) Companies selected as research objects are located in SG Village Arso Satu Keerom Regency, Papua Province. The results showed that there were 4 (Four) companies that became the object of research, namely CV. SG, CV. ABC, CV. CTT Keerom and CV. JT XXX of the four Rock Mining companies have not implemented the Occupational Safety and Health Policy in the work environment in the Company. For this reason, it is hoped that the Keerom Regency government can pay attention to this matter.

This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one organization. Analytical research is used to explore how and why a phenomenon occurs. The results of this study explain that the response taken by the cooperative to cases of fraud committed by its employees is termination of employment with several agreements, without involving the legal process. This step is taken to maintain the good name of the Cooperative in the eyes of the public and minimize the expenditure of larger funds. In practice, this study proves and strengthens the theory that most fraud committed by employees is undetected and is often resolved secretly to protect the victim's good name, this estimate is likely to underestimate the actual losses to business and society. This study can also provide practical implications for other cooperative institutions as a reference in making decisions related to similar cases.