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The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This research explores the engineering and performance evaluation of 17-4 PH stainless steel as a potential material for turbine blades in geothermal power plants (PLTP). To promote renewable energy innovation in industrial engineering, this study focuses on improving material reliability through microstructural optimization and mechanical property control. The material was produced using the investment casting method at PT SPVMB and then subjected to four heat treatment variations: H900, H1025, AVG (average), and as-cast conditions, with reference to ASTM A747 standards. Mechanical and corrosion characterization were performed through hardness and tensile tests, electrochemical corrosion analysis using geothermal water from the Dieng PLTP, and microstructural observation using an optical microscope. The results showed that the H900 condition had the highest hardness and yield strength (48.46 HRC and 939.25 MPa), but its corrosion rate was relatively high. In contrast, the H1025 heat treatment provides balanced mechanical strength (43.88 HRC and 860.91 MPa) with the lowest corrosion rate (0.027 mm/year), supported by a uniform tempered martensite structure. These findings indicate that heat treatment optimization significantly improves the suitability of 17-4 PH stainless steel for sustainable geothermal applications. The H1025 condition meets all the requirements for geothermal turbine blades, including hardness, strength, and corrosion resistance, potentially extending component life and reducing maintenance costs. Furthermore, the results of this study strengthen the agenda for developing durable, environmentally friendly materials to support renewable energy systems. This study also provides practical insights for industry in selecting the optimal heat treatment that combines mechanical performance and corrosion resistance in extreme geothermal environments.

Electricity has emerged as an essential requirement in modern life. As demand escalates, electricity costs rise, making wastefulness a drain on financial resources. Consequently, forecasting electricity usage can enhance our management of consumption. This study presents an IoT-based monitoring and forecasting system for electricity consumption. The system comprises two NodeMCU micro-controllers, a PZEM-004T sensor for collecting real-time power data, and three relays that regulate the current flow to three distinct electrical appliances. The data gathered is transmitted to a web application utilizing the k-Nearest Neighbor (k-NN) algorithm to forecast future electricity usage based on historical patterns. We evaluated the system's performance using four weeks of electricity consumption data. The results indicated that predictions were most accurate when the user’s daily consumption pattern remained stable, achieving a Mean Absolute Error (MAE) of approximately 1 watt and a Mean Absolute Percentage Error (MAPE) ranging from 1% to 1.7%. Additionally, predictions were notably precise during the early morning hours (3:00 AM to 8:00 AM) when k=6 was employed. This study demonstrates the effectiveness of integrating IoT-based systems with machine learning for real-time energy monitoring and forecasting. Furthermore, it emphasizes the application of data mining techniques within embedded IoT environments, providing valuable insights into the implementation of lightweight machine learning for smart energy systems.

This study aims to examine the use of cattle waste as organic fertilizer to minimize agricultural operational costs in Mrawan Village, Tapen District, Bondowoso Regency. Cattle waste, particularly manure, is an abundant local resource that has not been optimally utilized by the local community. The majority of farmers in the village still rely on chemical fertilizers, which are relatively expensive and have a negative impact on long-term soil health. Therefore, this program is designed to provide a sustainable alternative solution through an educational approach and community empowerment. The methods used in this activity include outreach, technical training, and direct assistance in the process of making organic fertilizer from cow manure. Education focuses on simple fermentation techniques, the composition of natural additives, and appropriate fertilizer application methods. Farmers are actively involved in every stage of the activity, so they become not only beneficiaries but also agents of change in environmentally friendly agricultural practices. The results of the activity indicate that the use of organic fertilizer from cattle waste can reduce the cost of purchasing chemical fertilizers by up to 40% in a single planting season. In addition, organic fertilizer has been shown to increase soil fertility, improve soil structure, and support healthier plant growth. Environmental impacts are also reduced, as livestock waste management is more controlled and does not pollute water or air sources. Therefore, utilizing cattle waste as organic fertilizer not only reduces environmental pollution but also provides an economic and ecological solution that benefits local farmers. This program is expected to become a model for empowerment that can be replicated in other areas with similar characteristics.

The rapid expansion of Indonesia’s digital economy and the enactment of the Personal Data Protection Law (Law 27/2022) have exposed significant shortcomings in the resolution of data-related disputes under existing judicial and administrative frameworks. Public adjudication of sensitive data conflicts can erode trust, impose reputational damage, and delay reparative outcomes, while courts often lack specialized expertise in technology and privacy. Drawing upon international precedents including the European Data Protection Board’s Article 65 GDPR mechanism, the EU–US Data Privacy Framework arbitration annex, and the European Patent Office’s data-protection arbitration rules this study examines the urgency and feasibility of establishing a dedicated Data Dispute Arbitration Forum in Indonesia. Through comparative analysis, it identifies core design elements such as expert-appointed tribunals, streamlined online procedures, confidentiality safeguards, clear enforcement under the New York Con-vention, and mechanisms for restorative remedies beyond fines. Anchored in Pancasila’s social-justice ethos and Indonesia’s ADR law (Law 30/1999) and ITE Law, the proposed institutional architecture integrates online dispute resolution (ODR) protocols, data-minimization and cybersecurity guidelines, and publicly anonymized award publication to foster legal certainty and raise awareness of data-protection obligations. A stakeholder impact assessment demonstrates that such a forum would benefit individual data subjects through low-cost, expeditious relief; controllers and processors through predictability and trade-secret protection; regulators through expert findings; and foreign investors through alignment with global data-governance standards. By aligning domestic legal values with international best practices, the specialized forum promises to bolster enforcement, restore public trust, and strengthen Indonesia’s competitiveness in the global digital marketplace.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

Unexplained infertility remains a significant clinical challenge, defined by the inability to conceive despite normal findings in standard fertility evaluations, including ovulation, tubal patency, and semen analysis. Intrauterine insemination (IUI) has emerged as a preferred first-line treatment for these cases due to its minimally invasive procedure, cost-effectiveness, and ease of administration. This study aims to evaluate the effectiveness of IUI in improving pregnancy outcomes among couples with unexplained infertility through a comprehensive literature review spanning the last ten years. A total of 20 peer-reviewed articles were analyzed, sourced from PubMed, Scopus, and Google Scholar. The selection criteria included full-text availability, English language, and direct relevance to IUI and unexplained infertility. The review encompassed randomized controlled trials, cohort studies, observational research, and meta-analyses. The majority of studies reported positive outcomes, particularly when IUI was combined with ovulation induction agents such as letrozole or clomiphene citrate. Notably, pregnancy success rates were highest during the first three cycles of IUI treatment. Several factors were identified as key predictors of IUI success, including maternal age under 35 years, the presence of multiple mature follicles, optimal endometrial thickness, and good sperm parameters. Additionally, the psychological and emotional support provided to couples undergoing IUI played a role in treatment adherence and outcome satisfaction. In conclusion, IUI represents an effective and pragmatic initial treatment for couples with unexplained infertility, especially when guided by individualized protocols and clinical indicators. Proper patient counseling and realistic expectations regarding success rates are essential. Further studies are recommended to explore long-term outcomes, cost-benefit ratios, and comparative effectiveness with other fertility treatments such as in vitro fertilization (IVF).  

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

This journal examines the factors that have the potential to cause delays in the implementation of the Dempsey Hill residential housing construction project, North Citraland, Surabaya. Projects managed by CV. Tirta Kusuma has a target of completion in 10 months, but there are indications of delays that affect the schedule and costs. This study aims to identify and analyze the dominant factors causing delays, such as project management, material procurement, and human resources. The methods used include observation, questionnaire distribution, and literature study. The results of this analysis are expected to provide recommendations to improve time management, resource efficiency, and control of future construction projects. The results of data analysis in this study indicate that project delays are primarily caused by material delays and errors in work execution, as concluded based on the results of factor analysis.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.

Profitability is a critical factor in ensuring a company’s sustainability. In the current business environment, companies are required to balance profit with non-financial aspects, namely social and environmental considerations. This study aims to empirically examine the effect of green accounting, environmental performance, and corporate social responsibility (CSR) disclosure on profitability, using firm size as a control variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 246 observations. Data were analyzed using multiple linear regression techniques. The findings indicate that green accounting and firm size (as a control variable) have a significant negative effect on profitability. In contrast, environmental performance and CSR disclosure have a significant positive effect on profitability. These results imply that corporate management should strive to balance profit, social, and environmental aspects without neglecting cost efficiency. Furthermore, environmental performance and CSR disclosure can serve as key indicators in investment decision-making, as they provide favorable returns for shareholders.

Financing in the health sector plays an important role in ensuring the sustainability of hospital operations and the provision of quality health services. Structured and efficient financing planning contributes greatly to improving the health of the community. However, in practice, it is not uncommon to find problems due to weak financial planning, such as budget limitations that have an impact on the low quality of health services and waste due to inappropriate spending. To overcome these problems, strategic steps are needed, including through increasing funding, more accountable management and allocation of funds, and controlling service costs. Thus, the issue of health financing has a significant influence on the quality of public health and is an important part of the development of the national health system.

Sterilization occupies a fundamental position in the domain of dentistry, ensuring that the instruments utilized are entirely devoid of pathogenic microorganisms. An autoclave sterilization apparatus employing the dry heat technique, based on the Arduino Uno platform, is essential in providing a robust and effective methodology for the sterilization of dental instruments. The hardware configuration is comprised of a heating element, a temperature sensor, and a control system that is meticulously designed to uphold temperature with precision and reliability. The sterilization of dental instruments is imperative for upholding hygiene standards and averting cross-contamination. The primary aim of this research is to devise a sterilization device that is both efficient and effective through the implementation of the dry heat method, which is regarded as safer in comparison to traditional steam-based techniques. The architecture of this autoclave incorporates an Arduino Uno microcontroller as the central controller of the system, which autonomously regulates the temperature and duration of the sterilization cycle. The temperature sensor and heating element are systematically interconnected to maintain the temperature within the optimal range (100-150°C), which is critical for effective dry heat sterilization. Furthermore, a user-friendly interface has been integrated to facilitate the oversight of the sterilization process. This apparatus is adept at executing the sterilization procedure efficiently within a reduced timeframe, without compromising the integrity of the sterilization results. The system provides enhanced control and can be tailored to meet specific user requirements, thereby positioning it as an ideal solution for cost-sensitive dental clinics. This innovation is expected to significantly elevate hygiene standards within dental practices and may stimulate considerable advancements in the healthcare sector.