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Viosela Meytriana Situmorang; Burhanuddin Burhanuddin

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital communication technology has encouraged health institutions to utilize social media as a medium for health promotion and information dissemination. This study aims to analyze the effect of Instagram content management on audience responses at Lakespra dr. Saryanto. The research used a quantitative approach with a survey method involving 60 respondents selected from members of Lakespra dr. Saryanto. Data were collected through questionnaires distributed online and analyzed using validity tests, reliability tests, descriptive statistics, and simple linear regression with IBM SPSS Statistics. The results showed that all questionnaire items were valid and reliable, with Cronbach’s Alpha values of 0.951 for the content management variable and 0.934 for the audience response variable. The regression analysis indicated that Instagram content management had a significant effect on audience responses, with a significance value of 0.000 and an F value of 184.783. The coefficient of determination showed that Instagram content management contributed 76.1% to audience responses, including engagement, understanding of health information, and interest in health services. The findings indicate that visually attractive, informative, and consistent Instagram content can improve audience interaction and support digital health communication effectively.

Nasir Nasir

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

In today's digital era, MSME actors are required to be able to compete through the use of technology, including in building a brand image through digital branding. This study aims to analyze the effectiveness of digital branding in increasing the competitiveness of Sambal Pecel Kanaya MSME products in Makassar. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the digital branding applied is quite effective in building a strong brand image, expanding market reach, and increasing consumer trust and buying interest. The use of social media, visual content, authentic product narratives, and customer testimonials has been proven to support increased product competitiveness. However, there are still shortcomings such as limited visual design and the lack of optimal use of other digital platforms. Therefore, it is recommended that MSMEs increase branding capacity through digital marketing training and platform diversification to strengthen the brand's position in the wider market.

Ciptawan Ciptawan

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine the effect of accounting system digitalization, financial literacy, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Medan Tembung District. This research uses a quantitative method with an associative approach. The population in this study consists of all MSMEs in Medan Tembung District, totaling 48 MSMEs; therefore, a saturated sampling technique was used, meaning all population members were selected as the sample. The data used are primary data collected through questionnaires and analyzed using descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of SPSS version 26. The results show that accounting system digitalization has a positive and significant effect on MSME sustainability. Financial literacy also has a positive and significant effect and is the most dominant variable influencing MSME sustainability. In addition, financial management has a positive and significant effect on MSME sustainability. Simultaneously, the three variables significantly affect MSME sustainability in Medan Tembung District. The coefficient of determination indicates that the independent variables explain most of the variation in MSME sustainability, while the remaining variation is influenced by other factors outside this study. Therefore, it can be concluded that MSME sustainability is strongly influenced by the implementation of accounting system digitalization, the level of financial literacy, and the financial management capabilities of business owners.

Dea Agustina Zalianty; Tati Karyawati

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Fractures are one of the most common musculoskeletal disorders caused by trauma, repetitive stress, or pathological factors. Supracondylar femur fracture is a type of femur fracture occurring at the distal 12 cm of the femur, and Open Reduction and Internal Fixation (ORIF) is the primary surgical intervention. Post-operative ORIF patients commonly experience impaired physical mobility and impaired skin integrity. This study aimed to provide comprehensive nursing care to a patient post-ORIF for right supracondylar femur fracture in the Mawar 2 Ward of RSUD dr. Soeselo, Tegal Regency. A descriptive method with a nursing process approach was used, employing interview, observation, documentation study, and literature study. Nursing assessments conducted on February 8, 2026 revealed that the patient (Ny. S, female, 68 years) experienced pain at the surgical site with a scale of 7, inability to move both lower extremities (muscle strength score 2), and a post-operative wound approximately 10 cm in length with redness and edema. Two nursing diagnoses were established: impaired physical mobility related to neuromuscular disorders and impaired structural bone integrity, and impaired skin/tissue integrity related to invasive procedure effects. Nursing interventions included mobilization support, pain management, wound care, and collaborative administration of medical therapy. After two days of nursing implementation, both diagnoses were partially resolved. Discharge planning focused on gradual mobilization, independent wound care, and high-protein and high-calorie diet to accelerate recovery.

Ayu Nur Annisa; Titis Wening Setyoharsih

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Hepatocellular Carcinoma (HCC) is an abnormal cell growth in the liver characterized by increased number of dividing liver cells accompanied by malignant transformation. A common paraneoplastic phenomenon in HCC patients is hypoglycemia, which arises due to hepatic dysfunction impairing gluconeogenesis and glycogenolysis, as well as tumor-mediated IGF-II production. This condition causes hypoglycemia as a primary nursing problem requiring comprehensive nursing care. Objective: To describe the nursing care process for a patient with HCC focusing on blood glucose instability management and knowledge deficit intervention. Methods: This study used a descriptive qualitative method through a case study approach. Data were collected through interview, observation, documentation study, and literature review. Results: Two nursing diagnoses were identified: blood glucose instability related to hepatic dysfunction and knowledge deficit related to lack of information exposure. Nursing interventions performed included hypoglycemia management and disease process education. After 2x24 hours of nursing implementation, both diagnoses were partially resolved, as GDS values remained fluctuating and behavioral change had not been fully achieved. Conclusion: Comprehensive nursing management through routine blood glucose monitoring, dextrose administration, nutritional modification, and health education can improve blood glucose stability and patient knowledge in HCC patients.

Muhammad Fikri Al Dzakwan; Happri Novriza Setya Dhewantoro; Satriyo Wibowo

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

The development of an economic activity in a city is often one of the influences on changes in the use of residential space in the surrounding area. One of the phenomena that we can see in big cities in Indonesia is the use of residences as rental housing such as boarding houses and rents aimed especially at workers in foreign areas. This study aims to analyze the use of residential space by the community as temporary residence for employees of Mie Gacoan restaurant in Serang City, Banten, and see how it affects the spatial dynamics of the residential area. This study uses a primary and secondary data-based case study method with a qualitative descriptive approach. The results of the study show that the existence of economic activities around residential areas can encourage an increase in the need for temporary housing for workers in rural areas. This phenomenon makes some people take advantage of their residences by making them rental residences such as boarding houses and rented ones. This can affect the spatial structure of the residential area, such as increasing population density, increasing activities in the residential environment, and the presence of small economic activities by the community. Therefore, this phenomenon states that the development of economic activity in an urban area can trigger changes in the use of space in the surrounding residential area.

L. Susanti; S.N. Amalia; M.K. Wafa

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This research is motivated by the low critical thinking skills of third-grade students in learning Pancasila symbols and the limited use of interesting, interactive learning media in the classroom. The purpose of this study is to develop the Magic Letter Spinwheel learning media, determine its feasibility, and examine the improvement of students’ critical thinking skills after using the media. This study employed a Research and Development (R&D) method with the ADDIE development model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The research subjects were third-grade students of SDN Sumber 02, Blitar Regency. Data were collected through observation, interviews, validation questionnaires from media and material experts, as well as pretests and posttests. The data were analyzed descriptively using qualitative and quantitative approaches, including feasibility percentages and the N-Gain test. The development results show that the Magic Letter Spinwheel is an interactive learning medium in the form of a spinning wheel containing Pancasila symbols, questions, and learning activities that encourage students to think critically. This medium is designed with an attractive display and is supported by light features and an automatic rotation button to increase students’ learning interest. Based on expert validation, the media is declared feasible for classroom use. The implementation of the Magic Letter Spinwheel can improve students’ critical thinking skills through active, enjoyable, and student-centered learning activities. Therefore, this media is suitable for use in Pancasila Education learning to support the development of critical thinking skills among third-grade elementary school students.

Meisya Alifah Praviani; Inne Suherna Sasmita

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Mouth breathing is a clinical condition characterized by mixed or additional breathing through the mouth that replaces the nasal breathing pattern. It is caused by mechanical factors such as septal deviation and adenotonsillar hyperplasia, inflammatory diseases such as allergic rhinitis, and habits. The purpose of this research is to determine the description of mouth breathing habits in GSA children at the Biruku Foundation, Bandung. This research was performed using descriptive method. The subjects were 15 autism spectrum disorder (ASD) collected by total sampling. The research was conducted by the mirror test examination. The results showed that 5 children have the mouth breathing habit (33%). Based on gender, 2 female children have the mouth breathing habit (50%) and 3 male children who have the mouth breathing habit (27.27%). This research shows that the percentage of mouth breathing habits in ASD children at the Biruku Foundation, Bandung, is quite high, with girls having a higher prevalence than boys.

Gita Puspita Sari; Nili Fauziah; Emna Laisa; Fitria Fitria

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to explain the effectiveness of assessment in the learning process, focusing on improving student outcomes at SDN Larangan Tokol 1 Pamekasan. This research applies a qualitative methodology categorized as a descriptive study. Data collection was carried out through observation, interview sessions, and document analysis involving teachers and students at SDN Larangan Tokol 1 Pamekasan The findings of the study indicate that the implementation of learning process evaluation is conducted systematically and continuously through question and answer activities, daily assignments, group discussions, learning practice, daily tests, as well as the assessment of students’ attitudes and skills. Teachers use various strategies to improve the effectiveness of learning evaluation, such as the use of varied teaching methods, providing motivation, habituation of discipline, utilization of learning media, and the implementation of remedial and enrichment programs.Supporting factors for the effectiveness of learning evaluation include the support of the principal, teacher competence, parental support, and the availability of learning facilities. Meanwhile, the obstacles include differences in students’ learning abilities, lack of motivation among some students, and limited availability of certain learning media.The assessment of the learning process contributes effectively to improving students’ academic achievement, shaping discipline and responsibility character, as well as increasing students’ participation and collaboration in the ongoing learning process. Therefore, learning assessment plays a crucial role in creating an effective learning process and improving student achievement at SDN Larangan Tokol 1 Pamekasan.

Steven Tan; Dicky Pratama

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to evaluate user satisfaction with the Customer Service Management System (CSMS) at PT Jaya Abadi Kontrindo using the End User Computing Satisfaction (EUCS) method. The CSMS is utilized to support various operational activities, such as purchase requests, payment requests, accounts receivable management, sales order rescheduling, and digital report generation. However, the system still faces several issues, including suboptimal response time, lack of user guidance, and the absence of a specific evaluation of user satisfaction. This study employs a qualitative approach by distributing questionnaires to 50 CSMS users using purposive sampling. The instrument was developed based on the five EUCS dimensions, namely content, accuracy, format, ease of use, and timeliness. The collected data were analyzed using validity testing, reliability testing, mean-based descriptive analysis, and Spearman correlation analysis. The results show that all questionnaire items are valid and reliable. In addition, all EUCS dimensions fall into the satisfied category, with the highest score in ease of use and the lowest in content. The Spearman correlation results also indicate that all EUCS dimensions have a significant relationship with user satisfaction.

Putri Selvi Febriyana; Siti Fatimah

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Community nursing is a service process that is a combination of nursing and public health. Family nursing care is health services focused on the family where the entire process from assessment, diagnosis, planning, implementation to evaluation involves all family members both in healthy and sick conditions. The elderly are individuals in the age range of 60 years and above. Stroke is a disorder of brain function that appears suddenly accompanied by clinical signs both local and global in nature that last more than 24 hours caused by disruption of blood flow to the brain. Objective: To provide family nursing care to Tn. W with Neurological System Disorders: Stroke in Karangjati Village RT 02 RW 05 Tonjong District, Brebes Regency. Methods: This scientific paper is compiled using a descriptive narrative study approach following the stages of the nursing process including assessment, diagnosis, intervention, implementation, and evaluation. Data collection techniques include interviews, observation, physical examination, and documentation studies. Results: Nursing diagnoses that emerged were physical mobility impairment and knowledge deficit. Nursing interventions for physical mobility impairment included recognizing health problems and understanding stroke management, particularly related to mobilization through passive and active range of motion (ROM) exercises. For knowledge deficit, interventions included health education about stroke using educational media. Conclusion: After implementation over three days (December 27–29, 2025), the physical mobility impairment problem was partially resolved and knowledge deficit was resolved. It is expected that patients can increase their knowledge about health, particularly stroke disease.  

Injilita Rutemia Donsu; Meylita Injilia Kodongan; Chelvin Irgil Momongan; Karunia Kaligis; Eunike Febryca Br Keliat +3 more

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Vector-borne infectious diseases remain a public health concern, particularly in tropical regions such as Indonesia. Sanitation clinics at public health centers (Puskesmas) play a role in identifying environmental risk factors and planning interventions to support vector-borne disease control. This study aimed to evaluate the performance of sanitation clinics in environmental intervention planning. The method used was a literature review of scientific articles, journals, and related documents published between 2015-2025. Data were analyzed descriptively to identify forms of environmental interventions and their effectiveness. The results showed that sanitation clinics play an important role in environmental health counseling, sanitation inspections, health education, and environmental intervention planning. However, their implementation still faces challenges, including limited numbers of sanitarians, inadequate facilities and infrastructure, and suboptimal environmental interventions. Nevertheless, sanitation clinics continue to contribute to the prevention of environment-based diseases and vector control. Therefore, strengthening resources and improving the quality of intervention planning are necessary to enhance the effectiveness of sanitation clinic programs.

Cristi Mokoagow; Aunike Pondaag; Christofan N Paath; Gabriel Wariki; Merien Shintia Radjakore +3 more

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Clean water is a basic human necessity that plays a vital role in public health and well-being. However, access to clean water remains a challenge in many drought-prone areas. This condition requires effective planning and evaluation to ensure the sustainability of clean water supply programs. This article aims to examine the application of the Problem Solving Cycle (PSC) method in the planning and evaluation of clean water supply programs in drought-prone regions. The study employed a literature review method by analyzing various scientific articles and relevant documents. Data were analyzed descriptively through identification, classification, and information synthesis. The findings indicate that PSC supports program planning and evaluation through the stages of problem identification, cause analysis, action planning, implementation, monitoring, and evaluation. Clean water supply programs contribute to improving community access to safe water and adequate sanitation, although several challenges remain, including limited resources, infrastructure management issues, and program sustainability. Therefore, PSC can serve as an effective approach to support the success of clean water supply programs in drought-prone areas.

Lutfi Aulia; Titi Sri Suyanti

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Schizophrenia is a type of mental disorder that affects how sufferers behave, think, and feel. This condition can trigger nursing problems such as low self-esteem (harga diri rendah). In 2023, approximately 970 million people worldwide experience mental disorders, with schizophrenia prevalence in Indonesia reaching 3 per 1,000 households and in Central Java approximately 5.1% of households. Methods: This study used a descriptive approach in the form of a case study through the nursing process, including observation, interview, documentation study, and literature review. The general objective of this writing was to implement psychiatric nursing care for Ny. W with the main problem of Self-Concept Disorder: Low Self-Esteem Due to Undifferentiated Schizophrenia. Results: Nursing diagnoses that emerged were low self-esteem, social isolation, and self-care deficit. Interventions carried out included SP 1 and SP 2 for low self-esteem (HDR) and SP 2 for self-care deficit (DPD). Conclusion: After 4 days of nursing care on Ny. W according to the nursing action plan, the patient was able to establish a trusting relationship, identify positive abilities she possessed, perform chosen activities, and interact with her environment.

Bagas Putra Wicaksana; Moh. Ihsan; Dessy Elliyana

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The Role of Leadership in the Implementation of Employee Performance Supervision at the Manpower and Transmigration Office at the Regional Manpower Supervisory Agency (UPTD) for Regional Manpower Supervisory Agency (Balai Wasnaker) 1. This study aims to determine the role of leadership in the implementation of employee performance supervision. Effective leadership is an important factor in ensuring that employees perform their duties and responsibilities in accordance with organizational goals and established regulations. The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. Informants were selected based on their involvement in supervision activities and understanding of employee performance management. The results indicate that leadership plays a significant role through direction, coaching, monitoring, and evaluation of employee performance. Employee performance is generally quite good, but supervision has not been optimal due to limited time, diverse tasks, and inconsistent evaluation follow-up. In addition, communication and coordination between leaders and employees influence the effectiveness of supervision. Therefore, the implementation of leadership-supported supervision has a positive impact on employee discipline, responsibility, and work effectiveness, but there is still a need for improvement in the consistency of employee supervision and coaching to achieve optimal organizational performance.

Dila Ulhaq; Ahmad Zakiudin

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Introduction: Congestive Heart Failure (CHF) is a complex clinical syndrome caused by the inability of the heart to pump blood adequately to meet the body's metabolic demands. This condition may result in dyspnea, edema, activity intolerance, fatigue, and reduced quality of life. Comprehensive nursing care is essential to address patients' needs and improve health outcomes. Methods: This study employed a descriptive case study approach. Data were collected through interviews, observation, physical examination, and medical record review. Nursing care was provided using the nursing process, including assessment, nursing diagnosis, planning, implementation, and evaluation. Results: The assessment of Mrs. T identified four nursing diagnoses: ineffective breathing pattern, hypervolemia, activity intolerance, and knowledge deficit. Nursing interventions included semi-Fowler positioning, fluid balance monitoring, passive Range of Motion (ROM) exercises, and health education. Following two days of nursing implementation, three nursing diagnoses were resolved, namely ineffective breathing pattern, activity intolerance, and knowledge deficit. Hypervolemia was partially resolved due to persistent fluid imbalance. Discussion: The findings indicate that the application of systematic nursing care can improve several clinical problems experienced by CHF patients. However, fluid balance management remains a challenge, highlighting the importance of patient adherence to fluid restriction and continuous monitoring to prevent worsening symptoms.

Khilyatun Niswah; Ahmad Zakiudin

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Intracerebral hemorrhage (ICH) is the most common type of hemorrhhagic stroke and a leading cause of death and disability in Indonesia. The prevalence of stroke in Indonesia reached 0.83% in 2023, with ICH cases at RSUD dr. Soeselo, Tegal Regency recording 203 cases in 2024 and increasing significantly to 304 cases in 2025. This study aims to describe comprehensive nursing care for a patient with Intracerebral Hemorrhage. The method used was descriptive narrative through a nursing process approach. Nursing assessment of Ny. S (73 years old) revealed subjective data including headache, nausea and vomiting, and weakness in the left hand and foot, while objective data showed blood pressure 180/80 mmHg, MAP 113.3 mmHg, muscle strength of left extremities 2/2, and CT scan results showing a hyperdense lesion (volume 17.17 cc) with perifocal edema in the right thalamus and right corona, partially filling the ventricular system. Four nursing diagnoses were established: decreased intracranial adaptive capacity related to cerebral edema, impaired physical mobility related to decreased muscle strength, knowledge deficit related to lack of information exposure, and risk of falls. Nursing interventions included intracranial pressure management, mobilization support, health education, and fall prevention. After three days of nursing implementation, three nursing diagnoses were resolved, while impaired physical mobility was partially resolved, resulting in discharge planning recommendations including ROM exercises, gradual mobilization, and family involvement in patient care.

Jendriensi Tiara H. Lagu; Josef Mario Monteiro; Ivan Ndun

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the role of the sub-district head (Camat) in community empowerment and village development in Lamboya District, West Sumba Regency, based on Government Regulation Number 17 of 2018 concerning Sub-Districts. The research employed an empirical juridical method with a qualitative descriptive approach. Data were collected through interviews, observations, and literature studies involving the Camat, village heads, district staff, Village Consultative Body (BPD) members, and community representatives. The findings reveal that the Camat has carried out important functions in coordinating, supervising, and guiding village governance and development programs, as well as facilitating community empowerment activities. These roles contribute to improving development implementation and encouraging community participation at the village level. However, the effectiveness of these functions has not been fully optimized due to several obstacles, including limited infrastructure, inadequate human resources, weak coordination among institutions, and inconsistencies in regulatory implementation. These challenges affect the achievement of development objectives and the sustainability of empowerment programs. Therefore, strengthening technical regulations, enhancing institutional coordination, and improving the capacity of government officials are necessary to optimize the Camat’s role in supporting effective village development and sustainable community empowerment in Lamboya District.

Dian Bale Toda; Markus U.K. Yewang; Andri P. Loe

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the financial performance of the Obor Mas Kupang Savings and Loan Cooperative using financial ratio analysis, including liquidity, solvency, profitability, and activity ratios during the 2022–2024 period. The research method used is descriptive quantitative, with financial ratio analysis consisting of the Current Ratio (CR), Debt to Asset Ratio  (DAR), Debt to Equity Ratio  (DER), Return on Asset s (ROA), Return on Equity  (ROE), and Total Asset Turnover. The data used are the cooperative’s financial statements, including the balance sheet and the Statement of Remaining Operating Results (SHU). The results show that from a liquidity perspective, the Current Ratio decreased from a very unhealthy category in 2022 and 2023 to a fairly healthy category in 2024, indicating an improvement in managing short-term liabilities. From a solvency perspective, the Debt to Asset Ratio  remained in the very unhealthy category throughout the study period, as total liabilities exceeded total assets, while the Debt to Equity Ratio  showed improvement from less healthy to fairly healthy. From a profitability perspective, both Return on Asset s and Return on Equity  indicate low and unstable performance, falling into unhealthy to very unhealthy categories. From an activity perspective, Total Asset Turnover shows fluctuating performance, experiencing a decline and then improvement, but remaining unstable.

Kevin William; Yanti Yanti

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the application of standard costing and variance analysis in identifying production cost inefficiencies at UMKM Sari Kedelai Bu Ade, a soybean milk manufacturing business in Yogyakarta. The research used a descriptive quantitative approach with a case study method based on the company’s operational data. Standard costs were prepared using historical production data from the second semester of 2024, while actual production costs were calculated using operational realization data from the first semester of 2025. The analysis focused on direct material variance, direct labor variance, and factory overhead variance to identify the dominant sources of production cost inefficiency. The results show that direct labor variance became the largest unfavorable variance due to the use of actual working hours exceeding the established standards. Fixed overhead variance also indicated the existence of idle capacity because actual production had not reached the company’s normal production capacity. On the other hand, direct material variance and variable overhead variance still showed favorable conditions, indicating that the company was still capable of controlling material usage and several operational costs. This study concludes that the implementation of standard costing and variance analysis can help MSMEs identify production cost inefficiencies that were previously undetected through simple bookkeeping practices.