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Financing is an important component in providing education. Education costs are the amount of money generated and spent on various educational equipment which includes teacher salaries, facilities and infrastructure, administrative activities, education management activities, procurement of tools and textbooks, extracurricular activities and so on. This study aims to determine the effectiveness of utilizing financing sources in Ta'miriyah High School Surabaya. This study used a descriptive qualitative approach. Data collection techniques are carried out by interviews and observations. Financing is the most crucial thing that must be faced by education providers. In order for educational goals to be achieved, the management of education funds must be carried out properly and appropriately. This research was held at Ta'miriyah High School Surabaya, because researchers wanted to know the sources of education financing in private schools and their utilization. The results showed that the utilization of funding sources for Ta'miriyah High School Surabaya, both from School Operational Assistance funds, Operational Support Costs for Education Implementation, and Education Development Contribution funds were quite effective both in terms of personnel and non-personnel

SOPs can be defined as documents that describe operational activities carried out daily, with the aim that the work is carried out correctly, precisely, and consistently, to produce products according to predetermined standards” (Tathagati, 2014). The existence of SOP will help the company to achieve company goals. To achieve company goals, the company provides a design in the form of an SOP that will guide employees in carrying out their duties and minimize errors in carrying out the responsibilities of each employee. This study aims to determine the application of standard operating procedures (SOP) in the Inventory Department at PT RIMEX International Indonesia Balikpapan. This type of research is qualitative concerning the 7 main points in the SOP which include efficiency, consistency, minimizing errors, problem-solving, and defense boundaries. There are 3 research informants: One supervisor, one Quality Control, and 1 Warehouseman. Data collection techniques through interviews. The results of the analysis show that Inventory Department employees have implemented the SOP made by the company. The problem found is that there are differences in goods between the recording of goods in the company's recording system and the physical goods between the recording of goods in the company's recording system and the physical goods in the warehouse, such as how many items are left, abandoned and how many items are left in the warehouse.

Based on the Regulation of the Minister of Health of the Republic of Indonesia No. 72 of 2016, a hospital is an individual health service facility that provides inpatient and outpatient care, therefore quality services that must be fulfilled by hospitals. In order to maximize the service to the patient, the operational system must be made more efficient and efficient. The study uses a review literature study approach using several sources selected based on the inclusion and exclusion criteria that the researchers have established that an efficient operating system can provide optimal service to the patient. This will give a positive response to patient satisfaction.    

One of the supporters of the Ministry of Tourism and Creative Economy in improving the economy, especially in the field of tourism destinations, namely the Hospitality Industry. The main purpose of the hotel industry is as a means of accommodation for temporary accommodation for guests who come from various places and places to conduct business meetings, seminars, wedding receptions, workshops, national meetings and other activities. In addition, the role of the hospitality industry is very helpful for tourists who are visiting to travel with lodging services provided by hotels. To compete in the hotel industry requires a strong management structure, especially in terms of controlling operational costs. Therefore, the company needs a cost control. Cost Control is one component to support the running of business activities in hotel companies. The role played by the cost controller is inventory, supervision and control of hotel spending costs to achieve.     

The purpose of this activity is to find out the supporting and inhibiting factors for the operational performance of Loru Village Officials. This activity was carried out at the Loru Village office. The informant in this article is the village head of Loru. Methods of implementation using the method of observation, interviews and documentation. From the results of observing the factors that support the performance of Loru Village Officials, namely service orientation, integrity, commitment, discipline and cooperation. Meanwhile, the factors hindering the performance of Loru Village Officials are system, facility and infrastructure failures

The purpose of this paper is to find out how "Container Handling and Arrangement at PT. Terminal Peti Kemas (TPK) Pelindo Belawan. The purpose of this study is to explore various aspects of Container Handling and Arrangement at PT. Terminal Peti Kemas (TPK) Pelindo Belawan in the context of the modern logistics industry. This study will discuss the latest methods and technologies used in container management, as well as their impact on operational efficiency and cost reduction. Container handling and arrangement are important components in international trade, so they require careful planning and implementation. By investing in new equipment, implementing automation technology, developing efficient logistics systems, and providing training and development programs, ports can improve efficiency and effectiveness in container handling and arrangement. The data used in this study are primary data obtained through field research, direct interviews with the company and secondary data obtained from books and journals in the library (library research) or other reading sources related to the subject matter taken.

This study aims to analyze the RCM (Reliability Centered Maintenance) and MVSM (Maintenance Value Stream Mapping) strategies implemented by PT. XYZ in machine maintenance at the Sabroe Line. RCM is used to reduce equipment failures and ensure that each physical item or system is functioning as intended. Meanwhile, MVSM is used to identify waste in maintenance activities and perform repair analysis. The research method used is qualitative research with a case study approach. Data was collected through observation, interviews and analysis of related documents. The results of the research show that PT. XYZ has implemented the RCM and MVSM strategies effectively in engine maintenance at the Sabroe Line. RCM implementation helps to reduce machine failure and increase machine reliability. Meanwhile, MVSM helps identify and overcome waste in maintenance activities. In conclusion, the RCM and MVSM strategies are effective approaches in engine maintenance at the Sabroe Line. This research provides a better understanding of the importance of a planned and structured maintenance strategy in improving engine performance. The recommendation for future research is to involve more departments and measure the impact of RCM and MVSM strategies on overall operational productivity and efficiency.

The problems faced by home businesses are quite diverse, ranging from operational management, employee performance, finance, to marketing, are tasks that must be completed by businesses. The challenge faced in this digitalization era is technological competition in terms of product marketing. The lack of utilization of existing digital marketing is one of the problems that exist for business actors who are doing competition. After Covid-19, consumers who are already familiar with the digital era are very used to the convenience of technological facilities that assist in every transaction activity that is carried out, such as when we are going to shop for clothes or food to choose the menu or model we want. want, we don't have to come to the seller's place, just look at the seller's social media, website, or e-commerce(Danny and Robin, n.d.). If business people can no longer follow the existing trends, then our products will lose competitiveness with other people's products that are easy to reach. In addition, it can have an impact on business development, business actors do not develop because income does not increase, the marketing area is not wide(Hidayati, Triajeng Pungkasanti, and Wakhidah 2020a). This becomes self-introspection in increasing mastery of digital marketing in this digitalization era. There are many kinds of marketing strategies, one of which is the use of quite a lot of digital marketing. This is an awareness for Mrs. Dina Marlina as the owner of the Basreng Teh Dina business that assistance is needed in using social media, be it Instagram, Facebook, or opening an e-commers account. in a store or app. other e-commers to become a product marketing tool. Departing from this, it is felt that assistance is needed regarding marketing strategies that focus on the use and utilization of digital marketing in the era of society 5.o so that the business owned is not inferior to other competitors.

This research has two purpose. First purpose to identify any kind of risk that appeared from bank activity on PT. Bank Lampung KC Bandar Lampung. Second purpose to know appliance of risk management for minimizing Non Performing Loan– NPL on one of their product, Kredit of Bank Lampung. The result of identifying the risk show that the risk which appeared from bank activity PT. Bank Lampung KC Bandar Lampung are credit risk, operational risk, and reputation risk. Credit risk are focus of this research. Risk credit appear on the form No Performing Loan that caused by several factor, that is internal, external, and other factor. To minimiz ecredit risk, PT. Bank Lampung KC Bandar Lampung has applying good risk management and provesuccesfully minimizing Non Performing Loan. The success of PT. Bank Lampung KC Bandar Lampung can be proven from NPL ratio that not exceed Bank Indonesia’s regulation no more than 5% and Bank Lampung Central Office’sregulation, no morethan 3%.

Supply Chain Management has realized one of the main components into a competitive strategy to develop the productivity and profitability capabilities of a company. Supply Chain is a very important field for companies because besides aiming to meet consumer needs. The research method used in analyzing is a qualitative approach method. Activities involved in the Supply Chain of PT. Unilever Indonesia is a supplier, packaging, manufacturing, warehouse, distribution, retailer. PT. Unilever Indonesia decided to implement an enterprise resource planning (ERP) system and implement a fully operational SAP system to facilitate the company in the process of business integration to support the company's growth targets in the following years.

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

Lawang Sewu is a historic building owned by PT KAI in Operational Area 4 Semarang, Central Java. Lawang Sewu is a relic from the Dutch Colonial period. Now Lawang Sewu has become a cultural heritage building that is included in the building protection law. In this museum we can find the legacy of the old PT KAI. Lawang Sewu is also one of the leading tourist attractions in the city of Semarang and witnessed the 5-day battle in Semarang which took place from 14 to 19 August 1949 and is marked by the location of the Tugu Muda Monument which is on the west side of Lawang Sewu or more precisely at the Jalan Pandanaran roundabout. As an architectural and tourist object, Lawang Sewu has the value needed in the definition of a monument and monumental nature. These values include aspects of history, technology, architecture, and culture. Currently the Lawang Sewu building houses a collection of trains in Indonesia from time to time. Collections such as Alkmaar, Edmonson machines, calculating machines, typewriters, replica steam locomotives, securities, and several other collections. This place is also often used for community activities such as exhibitions, festivals, art performances, shooting, wedding parties and photo shoots.    

Kedai Vespa Palu is a coffee shop business that has been established since 2017 which is engaged in the culinary field. With the main sale of coffee-type drinks. Kedai Vespa Palu in running its business certainly requires financial management of operational management and strategies to fulfill the sustainability of the business. By doing operational management and strategic management and doing business analysis to maintain the sustainability of the business. as for the business results that have been achieved by the hammer vespa shop, namely raw material management, operational management and strategies that are useful for increasing services and turnover of hammer vespa shops. Kedai Vespa Palu will continue to strive to improve the quality of servants and operations, and strategies to achieve even greater targets to develop the business.

The rapid growth of digital startup companies in Indonesia brings its own challenges in human resource (HR) management, especially related to workload and organizational commitment. High work dynamics, aggressive targets, and intense operational pressure can cause an imbalance in workload that impacts motivation, work stress, and increased turnover intention. HR commitment is a key factor in startup success, but it is difficult to achieve without effective and humane workload management. This community service activity was carried out by Karangturi National University (UNKARTUR), through the Faculty of Economics, Business and Humanities (FEBHum), which aims to improve the understanding, skills, and awareness of digital startup entrepreneurs and employees in Bugangan Village, Semarang, regarding workload management strategies. The methods used include workshops, group discussions, and direct assistance. The results of the activity showed an increase in participants' understanding of the impact of disproportionate workloads, as well as the ability to implement efficient and sustainable work strategies. This activity also encourages collaboration between academics and practitioners in designing a healthy and adaptive work environment. With better workload management, it is hoped that the level of commitment, satisfaction, and retention of employees in digital startups can increase, while strengthening the competitiveness of local businesses in the era of digital transformation.

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

Sejak adanya wabah pandemi COVID-19, konsumen semakin menuntut penjaminan mutu dan keamanan pangan karena tingkat kesadaran konsumen akan hal tersebut semakin tinggi. Hal tersebut sangat mempengaruhi seluruh pemain bisnis yang bergerak di industri F&B, terutama pada industri kecil dan menengah. Kondisi tersebut juga mempengaruhi CV Gemilang Kencana sebagai bentuk usaha pengalengan manisan carica. Oleh karena itu, sangat penting adanya analisis mengenai kesesuaian persyaratan GMP (Good Manufacturing Practices) dan SSOP (Sanitation Standard Operational Procedures) pada produksi carica di CV Gemilang Kencana. Tujuan dari penelitian ini adalah menganalisis kesesuaian penerapan kondisi saat ini pada perusahaan dengan kriteria standar GMP dan kriteria standar SSOP. Penelitian ini bersifat penelitian analisis deskriptif dengan pendekatan kualitatif dan dalam bentuk studi kasus. Hasil dari penelitian ini berupa nilai kesesuaian persyaratan GMP sebesar 79,3%, dan kesesuaian persyaratan SSOP sebesar 70,5%. Rekomendasi tindak lanjut diberikan pada parameter-parameter yang memiliki tingkat ketidaksesuaian mayor (0-2), pada aspek GMP terdapat 31 rekomendasi tindak lanjut, sedangkan pada aspek SSOP terdapat 19 rekomendasi tindak lanjut.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

In the industry competition and technological advances increasing, companies can increase their competitive advantage to manage operational costs well. The costs issued by the company must have value added for the company so that there is no waste of costs. Therefore, cost efficiency is very crucial for a company in order to maintain its sustainability of the company. Activity-based management is a technique for increasing efficiency. This research aims to implement activity-based management to increase the efficiency of PT. The Charm of Arnos Concrete Gresik. This research is descriptive and qualitative, using primary data from interviews. Research that is descriptive qualitative using primary data in the form of interviews. Research findings show that by implementing activity-based management in PT Pesona Arnos Beton Gresik, activities with a low amount of added value are obtained after being carried out by this method. Costs that do not have added value can be reduced so that there are cost savings. This still develops efficiency without negating the quality of service provided to consumers or customers.