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The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits,a s well as exploring scalability at the community level.

Salam Pacific Indonesia Lines is a company included in the largest domestic shipping industry in the field of logistics and sea transportation services with a focus on inter-island container transportation in Indonesia using ships. This paper aims to determine how the container utilization strategy in improving logistics efficiency by PT. Salam Pacific Indonesia Lines Medan Branch. The process begins with selecting the right type of container, standardization and consolidation of cargo, integration of digital logistics systems, and optimization of routes and modes of transportation. In compiling this paper, the author applies several methods, including field studies or direct observations in the field, and library studies or literature reviews. The goal is to understand more deeply how PT. Salam Pacific Indonesia Lines Medan branch implements a container utilization strategy to improve efficiency in logistics activities. The obstacles faced in handling this are fleet and vehicle constraints, limited promotion and adjustment of application technology, traffic congestion, and weather and safety factors. In addition, inefficiencies in the distribution process, lack of good cooperation and coordination, and technological limitations are obstacles in optimizing container use. Good coordination can improve the service of goods delivery activities so that they can run smoothly, safely and efficiently.

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study aims to analyze the implementation of public relations management in building school-community relations at SDN 1 Mangli. The research highlights the importance of community involvement as a strategic partner in improving the quality of basic education. The theoretical framework is based on the Excellence Theory, community participation theory, and two-way symmetrical communication relevant to the school’s public relations role. The study employs a qualitative approach with a case study design, involving the principal, teachers, school committee, and parents through interviews, observations, and documentation. Data were analyzed using the Miles & Huberman interactive model.The findings indicate that SDN 1 Mangli has implemented public relations management strategically—not only administratively—but also as a means to foster communication, enhance community participation, and strengthen the school’s positive image. However, challenges remain, including the dominance of one-way communication, limited use of digital media, and the absence of measurable evaluation indicators. This research reveals that elementary schools can adopt modern public relations principles. The study implies the need to strengthen two-way symmetrical communication, optimize digital media utilization, and develop measurable evaluation indicators for school public relations programs.

The management of educational institutions has a strategic role in determining the direction of growth and sustainability of the institution. The success of this management is highly dependent on the administrator's ability to analyze the external environment, understand the position of competitors, optimize internal potential, and formulate superior strategies that are able to maintain competitiveness without ignoring the fundamental values ​​of education. In this context, the application of marketing management becomes an important need. This study aims to analyze marketing management in increasing public trust in the Darul Hikmah Islamic Boarding School in Tulungagung. This study uses a qualitative phenomenological approach with data collection techniques through interviews, observations, and documentation. Data analysis is carried out through data condensation, data presentation, and drawing conclusion/verification. The results of the study indicate that the marketing strategy of the Darul Hikmah Islamic Boarding School in Tulungagung in building public trust is implemented through four main elements: (1) Product – offering quality educational services with character strengthening, implementing the curriculum of the Ministry of National Education, Ministry of Religious Affairs, local content, and superior extracurricular programs; (2) Price – affordable registration and administration fees and adjusted to the economic conditions of the community; (3) Place – the location of the Islamic boarding school is strategic, easy to reach, and has a conducive learning environment; and (4) Promotion – conducted through visits to elementary schools, installation of promotional media (billboards, banners, brochures), publication of extracurricular achievements, and utilization of social media such as Facebook, Instagram, YouTube, and the Islamic boarding school's official website.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic content analysis for qualitative data and descriptive statistics for quantitative data, which were later integrated through triangulation to produce more comprehensive findings. The results indicate that Islamic banks implement strategies centered on the synergy between direct educational programs, collaboration with academic institutions and communities, and the utilization of digital technology through applications and social media platforms. The findings also reveal a significant literacy gap, particularly among younger generations and groups with limited digital access. Nevertheless, opportunities for literacy improvement continue to expand through internet penetration, digital innovation, and increasing public trust in the Islamic financial system. Overall, the study concludes that the success of Islamic financial literacy programs depends on the sustainable integration of educational and digital strategies.

The advancement of digital technology has had a significant impact on broadcasting production systems, including at Radio Republik Indonesia (RRI) Banten. This study aims to examine the performance of the vMix Pro application in improving production efficiency and the quality of digital broadcast programs at RRI Banten. The research employed a descriptive qualitative method, with data collected through field observations, interviews with broadcast technicians, and literature studies. The results indicate that the implementation of vMix Pro increased production time efficiency by 50%, reduced operational costs by 40%, and decreased the number of required technical operators from five to three. In terms of quality, both video and audio outputs showed improvement, achieving an average score above 4.6 on a 5-point scale, reflecting more stable, clear, and professional broadcasts. With its user-friendly interface and high device integration capability, vMix Pro has proven effective in streamlining workflows, optimizing resource utilization, and enhancing the overall production quality of broadcasts at RRI Banten

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

CPU scheduling is a core function in modern operating systems that significantly impacts system performance and efficiency. Among various scheduling algorithms, Priority Scheduling is widely used and exists in two main variants: non-preemptive and preemptive. The non-preemptive mode allows a process to run to completion, while the preemptive mode can interrupt a running process for a higher-priority one. Understanding the behavioral differences between these modes is crucial but often challenging through manual calculations. To address this, an interactive web-based application was developed to simulate and visualize both preemptive and non-preemptive Priority Scheduling algorithms. The research method involved designing the system logic based on the core principles of each scheduling variant, followed by implementation using standard web technologies: HTML, Tailwind CSS, and JavaScript. The application allows users to input custom process data or load predefined case studies, select the scheduling mode, and instantly receive a comprehensive analysis. The results include a dynamically generated Gantt chart, a detailed performance metrics table (including turnaround time and waiting time), and a step-by-step execution log. Through a comparative analysis of a specific case study, the application is proven to be an effective educational tool. It accurately simulates both modes and visually demonstrates the impact of preemption on execution order, resource utilization, and key performance metrics, thereby simplifying the learning process for students and educators.

This study aimed to evaluate the effect of adding Eucheuma spinosum seaweed on the quality of goat milk dodol on moisture, protein, fat, and color (L*, a*, b*). Goat milk was chosen due to its high nutritional value and better digestibility than cow milk, although its consumption in Indonesia remains limited because of its strong odor, while dodol, a traditional Indonesian confection with a chewy texture, was used as a base product to promote milk utilization. The research material was dodol made from goat milk, glutinous rice flour, sugar, and salt, with the addition of Eucheuma spinosum seaweed at concentrations of 0% (T0), 10% (T1), 20% (T2), and 30% (T3). The method used was a laboratory experiment employing a Completely Randomized Design (CRD) with four treatments and five replications. The obtained data were then analyzed using analysis of variance (ANOVA). If significant differences were found, the Duncan Multiple Range Test (DMRT) was conducted. The results showed a protein content value of 5.33%-6.37%. Fat content value of 11.96%-13.19%. Ash content value ranged from 1.49%-3.96%. Texture value ranged from 16.22 N-26.44 N. pH value ranged from 6.76-6.94. Color parameter value L* ranged from 39.65-45.39; a* 5.16-8.33; b* 21.16-22.71. Organoleptic value of texture 2.50-3.48; color 2.08-3.79; aroma 3.69-3.83; taste 3.02-3.47.

Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.

The National Health Insurance program (JKN) has been in effect in Indonesia since early 2014, administered by the Social Security Administration (BPJS). The purpose of this community service program is to enhance the role of youth in optimizing the use of Mobile JKN and to assist the community in utilizing it. Mobile JKN is an innovation for the community, eliminating the need to wait in long queues at healthcare services. The participants were adolescents, specifically 13 students from MTs. Muhammadiyah Palleko in Takalar Regency. The method used was to provide outreach through presentations on the procedures for using Mobile JKN, followed by discussions to clarify any issues that the students still lacked. The results of this community service program are expected to increase the youth's knowledge of the use and utilization of Mobile JKN as a form of digital health care that can improve the effectiveness of healthcare services, enabling them to become agents of change in the success of the JKN program in Takalar City.

A digital marketing mentoring program is an effective strategy for increasing the competitiveness of micro, small, and medium enterprises (MSMEs) in the digital economy era. The objective of this community service activity is to strengthen the marketing of the Permata Chips MSME through the utilization of social media, creative content production, and optimization of consistently scheduled online promotions. The methods used in implementing this program include training, direct mentoring, and content implementation to support online promotional activities. Results show a significant increase in promotional reach, more active customer interaction, improved brand perception, and increased transactions and repeat purchases. The implementation of digital marketing also provides benefits in the form of broader market expansion across regions and efficiency in the product offering process. This program is expected to become a model of capacity-based mentoring that can be replicated by other MSMEs, with implications for strengthening marketing accountability and the future sustainability of MSME businesses.

The purpose of this training is to provide understanding, competence and skills for training participants about the utilization of waste from broiler farms (litter) to be used as organic fertilizer, so that it can increase the income of farmers and can reduce negative impacts on the environment. The training method includes lectures, discussion, visits to broiler farm locations and practical work on making organic fertilizer for 30 training participants. Lectures and practical work on making organic fertilizer were carried out at the Animal Production Laboratory of the Animal Husbandry Department, Faculty of Agriculture, Pattimura University. The results of the activity showed an increase in understanding of the management of waste from broiler farms to be managed properly. The conclusion of the Community Service Program Training on Making Organic Fertilizer Using Broiler Manure is as follows: This training succeeded in increasing 92,56 percent the knowledge, competence and skills of participants regarding the processing of broiler waste (litter) into quality organic fertilizer; This training provides an effective solution to overcome the problem of broiler waste (litter) accumulation in the livestock environment; This training changed the perspective of training participants on producing and commercializing organic fertilizer, so that it can increase the income of farmers.

Maritime safety is a crucial aspect of sea transportation regulated by Law No. 17 of 2008, which mandates the fulfillment of ship seaworthiness and crew requirements. To ensure these standards are met, the Directorate General of Sea Transportation carries out continuous supervision through the issuance of the Ship Safety Certificate. This certificate ensures that the ship meets the material, construction, machinery, stability, and equipment requirements in accordance with regulations, including the SOLAS International Convention. To enhance efficiency, the SIMKAPEL digital system was developed to accelerate the certification process online. This study aims to analyze the mechanism of issuing the Ship Safety Certificate for the TB. Cavalo Marinho 09, managed by PT. Surya Samudera Indah Batam at the Batam Special Port Authority (KSOP). The method used is a combination of field and library research, with direct observation and active participation for six months. The results indicate that the certification process at KSOP Batam is in accordance with the applicable Standard Operating Procedures (SOP) and supported by the SIMKAPEL system. The study concludes that compliance with regulations and the utilization of digital systems are essential for maritime safety and efficiency.

This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.