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This research aims to determine whether the budget formulation of the Merah Putih Village Cooperative is in accordance with the norms and statutory regulations as stipulated in Law Number 25 of 1992 concerning Cooperatives, particularly in relation to Article 33 paragraph (4) of the 1945 Constitution, which emphasizes the principle of independence in the national economy. The results of this study focus on optimizing the establishment of the Merah Putih Village Cooperative to support the formation of national-scale cooperatives that function not only as savings and loan institutions driving the economy, but also address the challenges and risks that may arise from the establishment of the Merah Putih Cooperative. First, the issue of economic scale is crucial. Operations at the village level are often limited by available resources and market reach. Second, human resource capacity is a determining factor. The management of funds amounting to IDR 3–5 billion requires financial, business, operational, and marketing management skills that are not always present in every village. Experience with Village-Owned Enterprises (BUMDes) shows that one of their main challenges is finding local residents who are truly skilled managers. Third, elite capture or control by local elites can become a bottleneck. In villages with weak governance, influential figures may abuse their authority to control the cooperative for personal gain. Similar occurrences are often found in grant programs from Ministries/Agencies or the private sector, where key individuals dominate and exploit these resources for their own interests. Fourth, the risk of fraud.

The advancement of digital technology has made cyberspace a new arena for international conflict. The Lazarus Group, a hacking group allegedly affiliated with the North Korean government, has come to global attention for its involvement in numerous large-scale cyberattacks targeting financial institutions, global corporations, and public infrastructure. This study aims to analyze the group's operational patterns, strategic motives, and its implications for global cybersecurity. Using a qualitative approach and document analysis, the study investigates how Lazarus represents North Korea's strategy to counter international isolation and gain economic advantage. The results show that the international community's response to state actor threats in cyberspace is fragmented and ineffective. Therefore, a stronger and more coordinated multilateral framework is needed to respond to cyber threats from state actors.

This research explores the key challenges in child protection efforts carried out by UNICEF in armed conflict areas, focusing on the case of the Central African Republic (CAR). It adopts a qualitative approach with a descriptive-analytical design, drawing on a literature review of UNICEF reports, UN documents, academic publications, and other credible sources. The analysis reveals that child protection failures stem not only from technical obstacles in the field but also from deeper structural problems, including the state’s weak presence, political compromises with armed groups, and limited institutional capacity. Three major categories of barriers are identified: structural and access-related obstacles, socio-cultural and political constraints, and institutional and operational limitations. UNICEF faces significant challenges in reaching high-risk areas, gaining community trust, and ensuring program sustainability amid high dependence on external funding. Using the human security framework, this research highlights the need to understand child protection in conflict zones as a multidimensional issue requiring a long-term, contextualized approach that strengthens state structures and empowers local communities.

The manufacturing industry faces the challenges of increasingly dynamic and diverse market demands. Flexible Manufacturing System (FMS) is present as a solution by offering high flexibility in the production process. Through automation and digital integration, FMS is able to accelerate product changeover time and increase operational efficiency. This study uses a literature review method to analyze the benefits and challenges of FMS implementation. As a result, FMS has proven effective in increasing the efficiency and competitiveness of companies, although it requires large investments and human resource readiness. With the right strategy, FMS is the key to industrial adaptation to market changes.

This study aims to analyze the planning and management of human resources (HR) in the culinary business of Ayam Penyet, with a case study at Ayam Penyet Buk Nur. The research employs a qualitative method with a case study approach, collecting data through in-depth interviews, observation, and documentation. The findings indicate that thorough HR planning is crucial to ensure the availability of workforce that matches operational needs. Recruitment at Ayam Penyet Buk Nur is still informal, necessitating a competency-based selection system to acquire qualified employees. HR development through technical and work ethics training has proven to improve performance and service quality. A fair and transparent compensation system contributes to employee loyalty and retention. The internalization of Islamic business ethics strengthens a professional and harmonious work culture. Effective and adaptive HR management is key to the success and competitiveness of the Ayam Penyet business amid intense culinary market competition. The study recommends enhancing recruitment systems, continuous training, and the application of fairness and ethics principles in HR management to support business sustainability.

This study aims to analyze customer experience with the services provided by F21 Sinergy Motorcycle Workshop. A qualitative approach was employed, utilizing in-depth interviews and participatory observations involving 12 repeat customers who have used the workshop's services more than once. The research seeks to explore customers’ perceptions of several key service dimensions, including service quality, repair speed, the professionalism of technicians, and overall satisfaction with the repair outcomes. Findings indicate that while most customers perceive the service to be friendly and responsive, some expressed concerns regarding consistency in service speed during peak hours. The professionalism and technical competence of the mechanics were generally appreciated, particularly in terms of communication and transparency about issues and repair estimates. The study also reveals that trust and communication are critical factors that influence repeat visits and customer loyalty. Furthermore, the physical environment of the workshop, cleanliness, and waiting area comfort also contributed to the overall customer experience. These findings suggest that F21 Sinergy should maintain its strengths in interpersonal service while continuously improving operational efficiency during busy periods. This study contributes to a better understanding of how customer experience influences perceptions of service quality in the motorcycle repair industry. 

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.

Mitra Abadi Mahakam as a contractor operating at PT. Bukit Baiduri Energi's jobsite, especially in the Pit A9 area, faces operational challenges related to variations in haul road grades. Differences in road gradients on the overburden hauling route have the potential to cause significant differences in fuel consumption between dump truck units, which ultimately affects the overall efficiency of hauling activities. The study was conducted quantitatively with primary and secondary data requirements and through 3 stages. The study resulted in an average fuel consumption value in loaded conditions of 1.41 liters and in unloaded conditions of 0.18 liters. The average fuel ratio value in loaded conditions was 0.62 liters/second and in unloaded conditions of 0.32 liters/second. The cost of fuel consumption in loaded conditions was Rp. 4,972,800 ($301.92) and in unloaded conditions of Rp. 2,607,360 ($158.30)

Operational efficiency and product quality are crucial for enhancing the competitiveness of MSMEs in the era of globalization and digital transformation. This study explores the application of Six Sigma to reduce product defects at MSME X, a footwear manufacturer in Bandung. Using a quantitative approach with interviews, documentation, and observation, the research applied the DMAIC (Define, Measure, Analyze, Improve, Control) framework to identify and address quality issues. Key defects included joint cracks, under-fill, and press marks. Analysis using Pareto charts and cause-and-effect diagrams revealed root causes such as inadequate operator training, inconsistent raw materials, and irregular machine maintenance. To address these, the company implemented retraining programs, improved standard operating procedures, and adopted digital monitoring systems. As a result, the defect rate was reduced by 40%, and the sigma level improved from 3.9 to 4.45. The study confirms that Six Sigma can significantly enhance both product quality and operational performance. These findings offer valuable insights for other MSMEs aiming to adopt structured quality improvement methods to remain competitive in the global market.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.    

Seventeen is a crucial age in adolescent development, marked by various psychological, social, and cognitive changes. According to Erikson, adolescents at this stage face the psychosocial crisis of “identity versus role confusion,“where they begin to form a sense of self. Piaget explains that they enter the formal operational stage, where abstract and logical thinking emerge. Monks et al. further emphasize that adolescent development is strongly influenced by social interactions with family, peers, and the school environment. This study aims to explore the  psychological  development  dynamics  of  17-year-old  adolescents  and the    influencing factors such as family environment, academic pressure, and social relationships. The research uses a qualitative case study method involving one twelfth-grade high school students. The findings reveal that adolescents at this age begin to show a more stable identity, greater independence, and reflective thinking abilities. However, some also experience anxiety, identity conflicts, and social pressure. These findings highlight the importance of emotional support from both families and schools in guiding adolescents through this transitional stage in a healthy and adaptive way.

Teacher motivation, instructional effectiveness, professional learning, and retention continue to pose significant challenges in educational systems worldwide, often exacerbated by elevated levels of burnout and turnover. This study investigates the intersection between modern strategic management and Sharia-based leadership within Islamic educational institutions. Using a qualitative library research method, the paper analyzes recent scholarly literature to examine how Islamic ethics can be integrated into institutional governance. The findings suggest that modern management tools—such as strategic planning, SWOT analysis, and performance evaluations—can be effectively aligned with Islamic values when guided by principles such as shura (consultation), amanah (trust), and ‘adl (justice). However, a significant gap remains between theoretical ideals and actual administrative practices, often driven by bureaucratic and secular benchmarks. The study further identifies a lack of a comprehensive, operational Sharia-compliant leadership model that systematically combines strategic management theory with Islamic jurisprudence. Such a framework is essential for defining ethical leadership roles, participatory governance mechanisms, and accountability systems. Integrating Islamic ethics into leadership practices fosters stakeholder trust—among teachers, parents, and students—which in turn reinforces institutional legitimacy and supports long-term sustainability. The research emphasizes the need for Islamic educational institutions to move beyond symbolic adherence to Sharia and adopt integrated, ethically coherent leadership practices that address both moral and managerial imperatives.

This study explores the pivotal role of leadership and strategic vision in fostering successful international collaboration in educational management. Amid the complexities of cross-cultural partnerships, leaders with a global mindset, inclusivity, and flexibility are essential in aligning diverse stakeholders and navigating regulatory and cultural challenges. Through a comprehensive literature review of recent research, the study highlights how visionary leadership drives sustainable collaboration by promoting innovation, continuous learning, effective communication, capacity building, and ethical practices. The findings underscore that strong leadership not only facilitates operational coordination but also ensures the long-term development and resilience of international educational partnerships. These insights contribute to a deeper understanding of leadership dynamics necessary for enhancing global education management in an increasingly interconnected world.

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction. 

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

Nowadays, groundwater in the world has been widely exploited along with the increasing population. One of the impacts of massive groundwater extraction is the decline in groundwater levels. This potential could occur at one of the airports in East Java which is one of the most crowded airports in Indonesia. The large number of passengers at the airport has increased groundwater extraction due to the increasing need for sanitation, airport facilities, and other operational needs. This study aims to determine the potential for groundwater level decline at one of the airports in East Java. The research method used is a quantitative method by projecting secondary data from the results of groundwater level sampling carried out every 6 months. The results of the study showed a decline in groundwater levels at one of the airports in East Java in the next 20 years due to the increase in passengers each year. The results of this study are expected to be one of the preventive steps for all of us to maintain the sustainability of groundwater resources.  

The Padat Karya (Labor-Intensive) Program is one of the strategies implemented by the Surabaya City Government to reduce poverty through local economic empowerment. This study aims to analyze the implementation of the Paving Production Padat Karya Program in Siwalankerto Sub-District, Wonocolo District, Surabaya City. The research used a descriptive qualitative approach with data collected through observation, interviews, and documentation. The analysis was based on Van Meter and Van Horn’s policy implementation model, which includes six indicators: policy standards and objectives, resources, inter-organizational communication, characteristics of implementing agents, social-economic-political environment, and disposition of implementers. The findings indicate that the program has not been implemented optimally. There is a lack of measurable operational indicators, limited available resources, and ineffective inter-agency coordination. Moreover, the absence of a dedicated implementation unit and weak affirmative policy support have hindered the program's sustainability. Both implementers and participants tend to be passive due to the lack of tangible economic outcomes. The study recommends strengthening institutional frameworks, improving capacity, and developing affirmative market-based policies to ensure the program's sustainability.

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.