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Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

The transformation of Ponggok Village from an underdeveloped village to an independent village with a PADes (Village Revenue Fund) of Rp16 billion demonstrates the successful synergy between the Village Government and the Village-Owned Enterprise (BUMDes) in managing local tourism potential, particularly umbul tourism. This study aims to analyze the form of synergy between the Village Government and BUMDes Tirta Mandiri in managing water tourism in Ponggok Village based on Mark Latash's synergy theory, which includes three pillars: sharing, error compensation, and task-dependence. This study employs a descriptive-qualitative method with a case study approach through field observations and in-depth interviews. The results indicate that the success of tourism management does not solely depend on the institutional capacity of each party but also on their ability to adapt and coordinate across sectors. The collaboration formed has resulted in sustainable tourism management, contributing to increased village economy, community empowerment, and environmental conservation.

This research explores the institutional capabilities of Local Government and BUMDes Tirta Mandiri in managing the tourism potential of Umbul in Ponggok Village, Klaten Regency. It aims to assess the extent to which local actors demonstrate capacity in the dimensions of thinking ahead, thinking again, and thinking across, as conceptualized within the dynamic governance framework. Employing a qualitative descriptive approach, this research adopts a case study method through field observations, in-depth interviews, and analysis of village planning documents. The findings indicate that the success of Umbul Ponggok’s tourism development is not merely attributable to its natural endowments, but also to the capacity of the village government and BUMDes to formulate long-term policy directions, critically review and refine existing initiatives, and foster cross-sectoral collaboration. These results highlight the critical importance of strengthening village institutional capabilities and human resources as a foundation for implementing adaptive and forward-looking policies.

An open pit exploitation activity will become less effective and cause production to not run well, resulting in the failure to meet production targets at PT. Indominco Mandiri. Therefore, to achieve production targets and obtain more optimal results, we need to plan the Design Pit Limit. The purpose of this research is to optimize the pit, find the BESR value, and compare the differences between two methods. The Lerch Grossman 2D algorithm method is believed to be able to determine the optimal pit boundary quite quickly, while the Minescape with its triangle method can calculate some unreadable sides quite accurately. The Lerch Grossman method with its economic blocks indicates that an elevation of 72 mdpl is the outer boundary of the pit that has the potential to generate a profit of $20,194,836.59, with the best consideration being a Stripping Ratio of 1:21.08. With that lower limit, an optimal pit design was created using minescape software, resulting in a coal reserve value of 1,581,870.42 tons with a profit of $14,590,646.75, which is larger and with a smaller SR of 1:19.06.

Badan hukum koperasi termasuk pihak yang tidak diizinkan untuk memperoleh Hak Milik atas tanah. Namun, pada faktanya cukup banyak koperasi yang mengakui Hak Milik atas tanah sebagai bagian dari aset koperasi. Hal ini dilakukan melalui mekanisme pinjam nama atau nominee, yang dapat dikategorikan penyelundupan hukum. Permasalahan dalam penelitian ini dirumuskan, sebagai: 1) Mengapa Pengurus Koperasi melakukan penyelundupan hukum dengan mekanisme pinjam nama untuk memperoleh Hak Milik atas tanah dan/atau bangunan? 2)Bagaimana perolehan Hak Milik atas tanah dengan mekanisme pinjam nama atau nominee oleh koperasi? 3) Apa akibat hukum dan solusi dari pembuatan perjanjian nominee guna memperoleh Hak Milik atas tanah oleh badan hukum koperasi? Penelitian ini menggunakan pendekatan yuridis empiris, dimana metode wawancara dengan teknik probing dipilih sebagai cara pengumpulan data penelitian. Objek penelitian ini adalah perbuatan pinjam nama yang dilakukan oleh Pengurus KSP Sejahtera Mandiri atas aset tetap tanah koperasi yang beralaskan Sertifikat Hak Milik Nomor 1315/Bumiharjo. Hasil penelitian menunjukkan bahwa penyebab Pengurus Koperasi melakukan perjanjian nominee adalah karena keengganan memiliki aset tetap beralaskan HGB.

Study This analyze the role of Waqf Bank Micro (BWM) in increase performance of MSMEs in Surabaya, with capitalization as variable mediation . Focus main covers access financing , human resource development, and literacy finance, using approach quantitative through survey against 90 MSME actors fostered by BWM Al- Fithrah Wava Mandiri . Analysis using SEM with SmartPLS 4.0 shows that third variable influential significant to performance of MSMEs, both in a way direct and through capitalization . Capitalization become the most dominant mediator ( coefficient 0.581; p-value 0.000). Findings This confirm role BWM doubles as institution financing and empowerment . In theoretical , results This support theory Resource-Based View (RBV) and its importance financing accompanied by strengthening capacity business in a way holistic.

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

The impact of the Covid-19 pandemic was experienced by business actors, especially MSME business actors and had a huge impact on business actors who had just started a business. The Covid-19 pandemic that hit the world has made many changes, including the changing behavior of consumers. MSME actors must be able to adapt to existing conditions. Consumers prefer to make purchases onlineonline according to their circumstances and needs during a pandemic, but this right is also inseparable with regard to the quality of the product to be purchased, whether it meets their needs or not. The research objectives were to find out and analyze the influence of: social media on buying interest, product quality on buying interest, and social media and product quality on buying interest in UMKM Mitra Mandiri Brebes. The research population referred toFriends of the Umkm Mitra Mandiri account as of October 15, 2023 totaling 201 friends. Sampling using the Slovin formula with techniquesincidental as many as 67 respondents. The data uses primary data from the answers to the questionnaire. Hypothesis testing uses SPSS. The theoretical basis used is social media, product quality, and buying interest. The results showed social media partially has a significant effect on purchase intention, product quality partially has a significant effect on purchase intention, and social media and product quality simultaneously influence purchase intention

Green Open Space (GOS) plays a strategic role in modern urban planning, serving not only as an ecological element but also as a social, educational, and recreational space that supports the sustainability of urban life. Its presence is a vital necessity in addressing the challenges of urbanization and environmental degradation. This study examines and redesigns Taman Mandiri in Jayapura City as a sustainable urban park capable of accommodating various ecological and social functions. Field observations reveal that the existing condition of the park does not yet meet adequate public facility standards, such as the availability of interaction space, playgrounds, toilets, and parking areas. Through a sustainable landscape design approach, the park is directed to become an inclusive, efficient, and environmentally friendly green open space. The proposed design integrates the use of local vegetation, natural water management systems, and the enhancement of the park’s social functions. It is expected that this design can serve as a model for urban park development in tropical regions facing urbanization pressures and contribute to improving the quality of life in a sustainable manner.

This study aims to analyze the marketing strategies, operational mechanisms, and key challenges faced by the Multipurpose Cooperative (KSU) BONA MANDIRI JAYA. A qualitative research approach was employed, utilizing in-depth interviews, direct observation, and document analysis as data collection methods. The results show that the cooperative adopts a direct marketing strategy targeting underserved and remote areas, combined with a personalized approach in monitoring its clients. Despite its growth, the cooperative encounters several challenges, including limited capital, low member financial literacy, non-performing loans, and the need to adapt to digital transformation. To overcome these obstacles, the cooperative implements credit restructuring policies and intensive field monitoring. The study recommends strengthening institutional capacity and adopting digital systems to enhance the sustainability and efficiency of cooperative operations.

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Independent village status is the highest achievement in the classification of village development that shows strong social, economic and environmental resilience. Tanjung Harapan Village is the only village in Lingga Regency designated as an independent village in 2023. This study aims to analyze the capacity of the Tanjung Harapan Village Government in achieving this status using the organizational capacity theory of Horton et al. (2003), which emphasizes two main aspects, namely resources and management. This research uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results showed that in terms of resources, the village has adequate infrastructure and has begun to apply digital systems in administrative management, although there are still network constraints. In terms of management, the village head applies open leadership, involves the community in planning, and manages finances transparently. Capacity building of village officials is also carried out through training and periodic evaluations. In conclusion, the Tanjung Harapan Village Government has demonstrated adequate capacity to support the achievement of independent village status. However, there is a need to increase cross-sectoral cooperation and strengthen digital infrastructure to support the sustainability of village development.  

This research is a study that aims to analyze the case of money theft at the automated teller machine of Leona Hospital, Kefamenanu Regency. This research is an empirical legal research supported by a qualitative descriptive approach using primary, secondary and tertiary data. The results of this study show that (1) The factors that cause the theft of money carried out by Security are internal factors and external factors. Internal factors are in the form of the intentions of the perpetrators, morals and education, while external factors are in the form of the living environment, economic conditions and global development. (2) In an effort to counteract restorative justice, restorative justice efforts are carried out so that the perpetrators who commit criminal acts do not undergo criminal proceedings, and thus, through joint deliberation, it is hoped that solutions and alternatives can be found to resolve criminal cases.

This activity aims to increase the business capacity of MSME actors through business management training, digital marketing, and technical assistance. The activity was held on April 16, 2025 at the Tempe Tofu Production Center, Jl. Macan Lindungan No.43 Bukit Kecil Village, Ilir Barat 1 District, Palembang, with a total of 20 traders. The methods used include initial observation, program socialization, financial management training, social media workshops, and marketing strategy assistance. The results showed that 80% of participants began to use digital platforms for promotion, 7 traders succeeded in preparing capital assistance proposals, there was an improvement in product packaging, and the formation of the "Tahu Tempe Mandiri" business group. This program has a positive impact on increasing turnover and market access. For sustainability, it is recommended that there be further training and collaboration with relevant agencies.

The rapid advancement of digital technology has transformed the landscape of language learning, particularly in the post-pandemic era where self-directed learning through mobile applications and online platforms is increasingly common. This study explores the effectiveness of two popular digital tools LuvLingua and YouTube in supporting independent Japanese language learning among Indonesian university students. LuvLingua offers a structured, gamified approach suitable for beginners, while YouTube provides authentic and contextual exposure through real-life content. Using a descriptive quantitative method, this research involved twelve students from non-language majors who actively use both platforms to study Japanese. The findings reveal that each platform has distinct advantages: LuvLingua excels in foundational vocabulary and pronunciation, whereas YouTube significantly enhances listening skills and cultural understanding. The combination of both platforms yields optimal learning outcomes, although success heavily depends on learners’ motivation, discipline, and time management. This study contributes to the growing body of research on technology-assisted language learning and provides practical recommendations for learners, educators, and content developers.

Penelitian ini mengkaji bagaimana ekonomi mikro Islam dapat meningkatkan ketahanan sosial, khususnya di wilayah perkotaan Medan. Berdasarkan nilai-nilai syariah termasuk keadilan, anti-riba, dan solidaritas sosial, ekonomi mikro Islam tidak hanya meningkatkan kesejahteraan ekonomi tetapi juga memperkuat struktur sosial. Masyarakat berpenghasilan rendah dapat memperoleh pendanaan bisnis tanpa bunga dan dukungan kewirausahaan melalui organisasi seperti Baitul Maal wat Tamwil (BMT) dan Badan Amil Zakat Nasional (BAZNAS), yang mempromosikan kemandirian ekonomi dan mengurangi kesenjangan sosial. Melalui inisiatif yang bermanfaat, instrumen zakat dan infaq juga berkontribusi secara signifikan terhadap pemerataan pendapatan dan pengembangan kohesi sosial. Berdasarkan studi kasus Medan, penerapan ekonomi mikro Islam meningkatkan stabilitas rumah tangga, memperluas peran perempuan, dan menumbuhkan masyarakat yang inklusif. Namun, kendala seperti digitalisasi yang belum memadai dan kesadaran keuangan Islam yang belum memadai masih perlu diatasi. Singkatnya, ekonomi mikro Islam memiliki potensi besar untuk membangun masyarakat perkotaan yang lebih tangguh, mandiri, dan kohesif secara sosial.

Character education has become the focus of various countries in order to prepare a quality generation.  Various problems arise with the development of modern technology in society. One of them is moral decline or what we often call moral degradation. The formation of character values ​​can be taught to students not only in the form of activities in class but also through activities outside the classroom or what is called co-curricular learning. The aim of this research is to describe and analyze the independent curriculum co-curricular program at SD Ar-Rahman Kertosono as an effort to build independent character in students. This research is qualitative research with a case study type of research. Data collection techniques use interviews, observation and documentation. Meanwhile, for data analysis, researchers carried out data reduction, data presentation, and drawing conclusions. This research produces findings that in the process students need to go through several character formation processes including moral knowledge, moral feelings and moral actions. These three processes are included in co-curricular activities at SD Ar-Rahman Kertosono.

Finding out “persepsi santri” at Islamic Boarding School Raudlatul Ulum 1 Putri about the Compulsory Study Hour activity as a self-study method was the aim of this study.  This study employed a qualitative methodology, gathering data through documentation, interviews, and observation.  The findings demonstrated that students benefited greatly from the Compulsory Study Hour exercise, which enhanced their capacity to focus, comprehend the subject matter, and study on their own. However, several problems hindered the Compulsory Study Hour activity, such as tired students, monotonous learning methods, and lack of mentors. To make this activity more effective, it is recommended to add variations in learning methods, provide adequate mentors, and give students sufficient rest time.

Digital Smart Branch as a form of banking digitalization is presented as the latest service strategy that makes it easier for people to enjoy banking services faster, easier and safer. The purpose of this study is to determine the implementation of Smart Branch digital services at Bank Mandiri Wahid Hasyim Malang in an effort to increase customer satisfaction. This study is a qualitative study with a method of collecting information through interviews with sources, books, literature reviews, literature, previous research, websites or articles that are relevant to the problem being studied. The results of the study indicate that with the Smart Branch service system, a strategy that can be applied to provide more efficient customer service is to utilize technology to personalize customer service, such as customized product recommendations or providing faster and easier problem solving.