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The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This study aims to produce a microlearning video product that can help teachers understand and learn good and correct teaching methods. Microlearning videos are chosen because of their ability to convey material concisely and effectively, making it easier for teachers to receive information quickly and accurately. The research method used is research and development (R&D) with a qualitative approach. The video production process includes several stages, namely material planning, scripting, shooting, video editing, and product evaluation. This research was conducted at UPT SD Negeri 067098 Medan. Based on the evaluation results, the resulting video was considered good and suitable for use for learning purposes. The results of the study indicate that the microlearning video produced can be an effective tool for teachers in understanding the concept of correct teaching methods. In addition, this video can also help improve the teaching skills of teachers at UPT SD Negeri 067098 Medan, as well as provide clear guidance in implementing effective teaching methods in the classroom.    

The tourism sector in Indonesia is growing rapidly thanks to the abundant natural, social, cultural and regional potential. One educational tourist attraction that is currently developing is Arjuna Farm in Tasikmalaya City, which offers the concept of integrating the agricultural and fisheries sectors with the application of IoT (Internet of Things) technology. This research aims to analyze the application of IoT technology to support hydroponic production management at Arjuna Farm, especially in increasing the effectiveness, efficiency and quality of agricultural products. The research used a case study approach with a qualitative descriptive method, involving direct observation, in-depth interviews with the main managers (Mr. Andi and Mrs. Selvi), as well as analysis of secondary data from various literary sources. The research location was chosen by purposive sampling, located at Jalan Situ Cibereum, Tamanjaya, Tamansari, Tasikmalaya City, during November 2024. The research results show that POAC (Planning, Organizing, Actuating and Controlling) based management is implemented well, supported by IoT systems such as automatic watering, drip irrigation. This technology enables efficient and real-time production management, thereby maintaining the quality and sustainability of harvests, as well as increasing the attractiveness of Arjuna Farm as an educational tourist attraction based on modern technology.

In the increasingly competitive Industry 4.0 era, companies need to forecast product demand to meet consumer needs and improve operational efficiency. CV Mamifood Sukses Abadi, an MSME that produces milk and cheese-based foods, has faced sales fluctuations in the last two years, thus requiring accurate forecasting to plan production strategies and resource management. This research aims to forecast demand using the Fuzzy Mamdani method and the POM-QM application. Fuzzy Mamdani was chosen for its ability to handle decision-making with multiple criteria and balanced weights, while POM-QM was used to validate predictions through quantitative methods. Product sales data for the years 2022 and 2023 were analyzed to produce accurate forecasts. The methods used include Moving Average for forecasting and evaluation of the results using MAPE. The analysis results show that the Moving Average method with N = 2 produces a MAD value of 402.523 and a MAPE of 22.155%, while the results of Fuzzy Mamdani show that product demand in the next period tends to decrease. This research is expected to provide insight for CV Mamifood Sukses Abadi in planning a more efficient production strategy.

Al-kautsar 561 Islamic Boarding School Agriculture in carrying out the program to provide agricultural production facilities has problems in the procurement and distribution process of agricultural production facilities. The purpose of this paper is: (1) To examine the saprotan supply program and the saprotan procurement planning system in agriculture at Al-kautsar 561 Islamic Boarding School, (2) To study the saprotan procurement system in agriculture at Al-kautsar 561 Islamic Boarding School, and (3) To study the saprotan distribution system in Al-kautsar 561 Islamic Boarding School. The data collection method used is the method of active participation, observation, and active role in agricultural activities at the Al-kautsar 561 Islamic Boarding School. Using primary data and secondary data and using qualitative descriptive analysis. The process of procurement of agricultural production facilities uses a centralized system, namely by the Supply Chain Officer, the process of distributing agricultural production facilities uses a direct distribution system.

Village development is an effort to improve the quality of life and life for the greatest welfare of village communities. Meanwhile, the aim of village development is stated in article 78 paragraph 1, namely improving the welfare of village communities and the quality of human life as well as overcoming poverty through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and using natural resources and the environment in a sustainable manner. As is the case with village development, Watu Wona Village is one with a majority of farmers, which is an example of a road access development plan that really needs assistance from the government in its construction to support the production and sale of agricultural products. Infrastructure is still lacking, damaged infrastructure roads make access to the village difficult. As a result, the flow of goods and services to villages to transport agricultural products is also lacking and hampered. Based on the existing problems, village development planning is needed using a decision support system (SPK) so that village selection in Watu Wona village is faster and more accurate. By using the SAW method comparison

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

Urban farming is a modern form of adaptation that is responsive to food security challenges, especially in areas with limited space such as Banten Province. This study aims to examine the dynamics of food security in the agrarian region of Banten and offer innovative solutions through urban farming practices. The global food crisis, the shrinking of agricultural land due to development and land conversion, and the decreasing public interest in farming are crucial issues that threaten local food security. In Banten, land conversion has resulted in the loss of more than 9,869.61 hectares of productive rice fields, which has a direct impact on local production capacity and increased dependence on external supplies. As a solution, this study advocates urban farming innovations such as hydroponics, vertical farming, and the utilization of idle land and home gardens. This approach not only utilizes limited land efficiently but also aligns with the principles of wise food planning as exemplified in the story of the Prophet Joseph. Qualitative methods with literature studies and content analysis were used to gather in-depth information. To create sustainable food security, this study identified three main strategies: digitalization of agricultural spatial planning using geographic information systems (GIS) to prevent illegal land conversion; Integrating circular agriculture and urban farming to manage organic waste; and engaging the younger generation as drivers of innovation through technologies such as the Internet of Things (IoT) and digital marketing. These efforts are expected to create high-quality and sustainable food security in Banten Province by combining social intelligence, technology, and environmental sustainability.

Local food-based Entrepreneurship Training will be one of the important things for the community in utilizing products. However, there are several major problems in the Production sector such as the continuity of local food products not being available at all times because the community does not utilize raw products to be processed into new products that have added value. In addition, there are problems in the managerial and marketing fields. The problems in the managerial field are lack of planning, organization, lack of organization, lack of directors in the division of work in groups and lack of supervision. In the marketing field, there are still problems in promoting and selling products where in addition the products have not been accepted by the Community. The method of implementing Community Service activities from the UNIMOR Research and Community Service Institute (LPPM) provides solutions in answering the problems that exist in the Kasih Setia Women Farmers group. The method of implementing the activities in question is by identifying problems using the Participatory Rural Appraisal (PRA) model. The results achieved are that Farmers gain Knowledge in the Empowerment Program through Entrepreneurship Training activities by changing Purple Sweet Potato and Yellow Pumpkin materials into pumpkin sticks and purple sweet potato sticks so that they have added value to the product. There are several suggestions that need to be considered in empowering the Kasih Setia Farmer group, namely that Farmer Empowerment activities must continue to be encouraged in other villages or in the village with an empowerment model in the form of other processed foods to increase farmers' knowledge in processing local products into new products so that the added value of the product becomes higher to penetrate the market.    

Tarawangsa is a traditional musical instrument from West Java that has distinctive sound characteristics and is often used in various traditional ritual ceremonies. However, in the modern era, the younger generation's interest in this cultural heritage has begun to fade due to the dominating influence of contemporary music. The purpose of writing this report is to explain the application of L Cut and J Cut editing techniques in the video feature Merangkai Tradisi dan Eksplorasi Modern Tarawangsa Sumedang and to introduce and preserve Tarawangsa music through collaboration with modern music that can attract the attention of the younger generation without losing its traditional essence. The method of creating this video feature includes three stages, namely the pre-production stage or designing and planning the work, the production stage or recording visual and narrative elements, and the post-production stage or editing and finalizing the work. The result of the application of these techniques is a video that is not only visually appealing, but also able to convey messages effectively about the preservation of Tarawangsa music. In conclusion, the use of L Cut and J Cut in the video feature Merangkai Tradisi dan Eksplorasi Modern Tarawangsa Sumedang can convey the message of culture, history, and preservation of the Tarawangsa Arts in a more dynamic and fun way.

Continuity of care (COC) or sustainable care is the care provided by a midwife to clients or patients from pregnancy, childbirth, the puerperium, newborn care, and family planning. This study aimed to provide continuity of midwifery care for a primigravida pregnant woman, Mrs. D, at a midwife practice. A case study method was used. The subject was Mrs. D, G1P0A0. Data collection was carried out from September to December 2023. The results showed that during pregnancy Mrs. D complained of sleep difficulties, during childbirth there was bloody show, in the puerperium period milk production was insufficient, the baby had diaper rash, and for family planning she wanted to use the pill. Interventions provided were health education on third trimester discomforts, normal childbirth management with 60 steps of APN, oxytocin massage, and olive oil for the baby. In conclusion, continuity of midwifery care was provided for Mrs. D with oxytocin massage and olive oil interventions. Milk production increased and the baby's diaper rash reduced.

The problems in this research are inappropriate sound production techniques, such as still using chest breathing when singing, inappropriate intonation, unclear articulation, and inappropriate phrasing or sentence breaks in songs. This research aims to determine and describe efforts to improve choir abilities in class VII2 of SMP Negeri 42 Padang using the drill method. This research is classroom action research using the Kemmis and Mc Taggart model which was carried out in two cycles, each cycle consisting of four stages, namely: a) planning, b) implementation, c) observation and d) reflection. The results of this research indicate that the use of the drill method in the choir learning process in the choir team in class VII2 of SMP Negeri 42 Padang can improve students' ability to sing in a choir. This can be proven by obtaining an average score from the singing evaluation results. The average value obtained was pre-cycle 65%, cycle I 70.23%, and cycle II 75.71%.

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

The Economic Literacy Development Program for Maryke Village aims to improve community welfare through the utilization of local resources, particularly in managing small businesses like broomstick production. The community’s limited understanding of economic literacy has hindered their ability to manage finances and optimize local economic potential. This research employs a qualitative methodology with a participatory approach, collecting data through observations, in-depth interviews, and group discussions with the community and local stakeholders. The results indicate that the program successfully enhanced the community’s understanding of economic literacy, particularly in financial management and business planning. Participants of the program began to manage household budgets, save regularly, and develop local resource-based businesses. Increased productivity and income were observed in the broomstick production business after the training. The program not only improved the community's awareness of the importance of economic literacy but also encouraged them to use local resources more effectively and sustainably, leading to a positive impact on their welfare.

Community Service (KKN) in Perkebunan Maryke Village, Kutambaru District, Langkat Regency, was carried out by students of the Muhammadiyah University of North Sumatra from 12 to 27 August 2024. This program aims to improve the financial literacy of the community and optimize the potential of the broomstick MSME which is the main source of income for village residents. Through MSME mentoring activities, students conduct value chain analysis to improve production efficiency, product innovation, and more effective marketing strategies. This mentoring aims to increase the competitiveness of MSMEs and shorten distribution channels to a wider market. In addition, the financial literacy program in collaboration with Bank Sumut is also provided through workshops to teach the community, especially the younger generation, about the importance of saving, financial planning, and personal budget management. The results of this activity show an increase in community understanding of financial literacy and MSME management, as well as the creation of new innovations in broomstick products. This activity not only has an impact on increasing residents' income, but also strengthens social cohesion and sustainable village economic development. This program is expected to be a model for community empowerment in other rural areas.

Information Systems are a collection of systems in their aspects consisting of software, hardware and brainware in a structured manner with performance in a gradual and interconnected process so as to create a particular product that users need, especially the production of trousers in companies generally has processes such as production planning, production of goods, delivery of goods and goods reports, the aim of the research is to design an information system regarding the production of trousers for existing employees based on a website with a waterfall model in stages and testing using a black box on functional features, the final result is the creation of an information system for the production of trousers for production employees with website-based waterfall method

Jeruk Manis Village is a village resulting from the expansion of Kembang Kuning Village, after its expansion Jeruk Manis established itself with new branding as a tourist village that is already known for its natural beauty and green rice fields that refresh the eyes. In its efforts to build a tourist village that promises visitors, Jeruk Manis has not provided adequate facilities such as the lack of tourist information for visitors, as well as inadequate changing rooms in several tourist attractions. Therefore, the purpose of KKN PMD University of Mataram for the July-August 2024 period is to optimize tourism in Jeruk Manis Village through making Tourist Information and improving Changing Room facilities. The implementation method used is field survey, location planning, design or design, and program implementation (production and promotion). The results obtained from the making of Tourist Information and Changing Room improvements have a stronger impact on the progress of the branding of the Jeruk Manis Tourism Village, with Tourist Information being a reference for foreign visitors when visiting Jeruk Manis Village. In addition, the placement of the Changing Room made of bamboo which adds to the attractiveness also ensures the comfort of visitors.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

This study focuses on the potential development and welfare improvement in Air Putih Village, Talang Empat, Bengkulu Tengah, where local resources have yet to be fully optimized. The primary issues include the lack of youth empowerment programs, limited community participation in religious and social activities, and insufficient economic initiatives utilizing local resources. The objective of this research is to address these challenges through a mosque-based community service program, integrating social, educational, and economic activities. The approach adopted is participatory, involving direct community engagement in planning and executing activities such as health education, economic empowerment through the production of Kalamansi syrup, and environmental sustainability efforts. The results demonstrate increased community participation in both religious and social activities, enhanced academic performance of students, improved youth health awareness, and a boost in local economic income. The success of this program underscores the importance of mosque-centered initiatives in fostering community development and social welfare.

Understanding and knowledge about the application of management functions needs to be studied to facilitate the success of seeding activities. This research was carried out for 6 months located at PT. Top De Heus Askra Kendari fry. The aim of this research is to find out how the production process flows in the application of management functions in vannamei shrimp (Litopenaeus vannameii) hatchery activities at PT. Top De Heus Askra fry. The type of research used is qualitative descriptive research. The data sources used come from primary data and secondary data with the research methods used namely the listening method and skill method, while the techniques used are recording and note-taking techniques, and the analysis tool uses PESTEL analysis. The research results show that the production process flow is interrelated with the management function in vannamei shrimp hatchery activities so that goals can be achieved. At PT. Benur Top De Heus Askra's planning function includes preparation of suggestions and maintenance infrastructure as well as installation and management of the aeration system and the organizing function consists of dividing employee duties and responsibilities, directing, namely carrying out the duties and responsibilities of each employee, and supervision, namely evaluating each activity. The hatchery production process flow activities start from managing the aeration system, preparing brood rearing tanks, receiving broodstock, feeding, spawning broodstock, hatching eggs, preparing larval rearing tanks, stocking naupli, managing water quality, feeding and harvesting.