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The Planning, Research, and Development Agency (BAPPELITBANG) has an important role in supporting regional development planning and evaluation. One of the main activities of this agency is the coordination of working visits with external agencies or institutions. The process of managing schedules and work visit reports is currently still carried out manually, causing obstacles such as delays in information, duplicate schedules, and lack of integration of report data. This research aims to design a web-based application that is able to manage work visit schedules in a structured manner and facilitate the creation of visit reports digitally. The method used in this study is the Waterfall system development method which includes needs analysis, system design, implementation, and testing. The results of the study show that the application is able to display the visit schedule in real time, minimize schedule conflicts, and speed up the process of preparing work visit reports. Thus, this application makes a significant contribution in increasing the effectiveness and efficiency of the work visit administration process at BAPPELITBANG.

The limited urban land in Greater Jakarta demands the emergence of a residential approach that is more adaptive to the growing needs of space. This study examines the application of the concept of a growing house in the residence of Rumah Swatantra by Studio Dasar. The research method uses a qualitative-descriptive approach through literature studies and direct interviews with the designer architects. The results of the study show that the application of modular patterns and concrete hollow infill structure systems provides the flexibility of space growth without the need to dismantle the basic structure. The process of space growth occurred gradually following the development of the family from 2017 to 2024, and showed that the quality of space can still be maintained even though the building is built in stages. These findings confirm that the concept of growing houses can be an alternative strategy for sustainable housing in urban areas that experience limited land. In addition, this study highlights the importance of careful spatial planning from the early stages of development so that spatial expansion can be carried out efficiently, measurably, and in harmony with the needs of residents. This approach not only improves the comfort and functionality of the space, but also minimizes construction waste and future renovation costs.

This study aims to describe the role of guidance and counseling (BK) services in supporting the development of students at SMAN 1 Lemahabang Karawang. The focus of the study includes four main areas: academic development, personal development, social development, and the development of students' potential. This study employs a qualitative descriptive approach with data collection techniques through observation and semi-structured interviews involving BK teachers and two twelfth-grade students. The results of the study show that BK services provide an important contribution to increasing learning motivation, discipline, and students' career planning. In addition, BK services also play a role in shaping character and social skills through an empathetic approach and collaboration with Islamic Religious Education teachers in the implementation of religious activities and moral guidance. Although there are still some students who have a less positive view of the guidance and counseling services, in general, they assess that the implementation of guidance and counseling services at SMAN 1 Lemahabang has been effective and has a positive impact on students' personal development.

The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

This study evaluated drug inventory management in a primary hospital pharmacy using the Economic Order Quantity (EOQ) method. A descriptive quantitative design was applied with secondary data collected from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis revealed inefficiencies, as several drugs simultaneously faced overstock and stock out risks, indicating weaknesses in procurement planning. EOQ calculations suggested lower and more frequent procurement, reducing storage costs and improving stock control. The findings demonstrated that applying EOQ could minimize financial risks, optimize resource allocation, and ensure continuous access to essential medicines. This research highlights the relevance of structured inventory models in supporting hospital efficiency and sustainable pharmaceutical logistics, particularly in resource-limited primary hospitals.

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

This research stems from the urgency of the role of public relations in Islamic educational institutions, particularly madrasas, which is increasingly complex and strategic in the current digital and information era. Public relations is not only tasked with disseminating information but also with building an image, maintaining public trust, and managing effective communication between the madrasa and various stakeholders such as students, parents, teachers, and the wider community. This study aims to identify and analyze the application of ethics and professionalism in public relations at SMP Plus Darus Sholah in Jember and its impact on the institution's image and public trust. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and documentation. The findings indicate that the application of Islamic ethical values—such as shiddiq (honesty), amanah (trustworthiness), and tabligh (transparency)—in public relations practices significantly enhances the madrasa's credibility and public trust. Additionally, the professionalism of public relations officers, characterized by structured communication planning and interpersonal ethics, plays a crucial role in building a positive institutional image. However, challenges such as a lack of formal training and understanding of ethical standards remain. The implications of this study highlight the need for policy recommendations to enhance the capacity and integrity of public relations personnel in Islamic educational institutions to support their role as the forefront of institutional communication.

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.

This study analyzes the optimization of creative content production on the TikTok platform of Garuda Systrain Interindo, a company engaged in occupational safety and health (K3) certification services. The research aims to (1) identify how the content production process is optimized and (2) examine how such optimization improves the effectiveness of creative content based on the principles of Integrated Marketing Communication (IMC). Using a qualitative descriptive approach, data were collected through observation of the company’s TikTok content, documentation, and analysis of content performance indicators. The results show that the optimization process includes structured planning through content planning sheets, determination of content pillars, talent briefing, consistency in editing style, and template standardization. These efforts are supported by post-production activities such as scheduling, performance monitoring, and evaluation through TikTok Analytics. Furthermore, the optimization significantly enhances content effectiveness, as indicated by increased engagement, reach, and stable performance of educational content. The implementation of IMC particularly in terms of message consistency, visual uniformity, and brand identity integration strengthens brand awareness and improves the clarity of K3 educational messages delivered to audiences. Overall, optimized and IMC-based content production contributes to more effective digital communication and strengthens the company’s professional image on social media.  

This study aims to analyze digital communication planning through Instagram to market MAKA Cavalry products at the MAKA Showroom in Gading Serpong . As a local automotive company producing electric motorcycles, MAKA Motors faces significant challenges from competitors and the importance of building brand awareness through digital media. The study used a qualitative approach using Regina Luttrell's Circular Model of SOME (Share, Optimize, Manage, Engage) as the foundation for its digital communication strategy. Data were collected through participant observation, in-depth interviews, and documentation of the activity of the @ makamotorsgadingserpong_vina Instagram account. The results show that a structured digital communication plan through Instagram can increase visibility, audience interaction, and brand image of MAKA Cavalry products. The strategies implemented include creating relevant and visually appealing content, optimizing posting times and hashtags, consistent account management, and encouraging audience engagement through two-way interactions. This study highlights the importance of evaluating Instagram insights and adapting content to suit the needs of the target audience. These findings can serve as a reference for the local automotive industry in optimizing social media as a marketing tool for environmentally friendly technology-based products.

This study aims to describe and analyze the communication strategy of the General Affairs (GA) Division of PT The UNV Serang in managing work relationships with outsourced workers from PT Tri Karya Cemerlang (TKC). Using a qualitative approach and in-depth interview methods, this study found that the GA Division implemented a structured and effective communication strategy, reflecting a deep understanding of Communication Strategy Theory, Organizational Communication, and Communication Management. The strategy involved thorough planning, flexible implementation, and continuous evaluation. The GA Division used various communication channels such as WhatsApp groups, weekly face-to-face meetings, and the use of visual media (photos/videos) to ensure clear and directed communication. This multi-channel approach facilitated timely and accurate information flow between departments and outsourced workers. Additionally, the GA Division positioned itself as a "communication bridge," centralizing coordination for all departments and ensuring smooth operational processes. The communication pattern employed was an effective combination of formal, hierarchical communication and informal, personal communication. This combination served to strengthen relationships, foster mutual understanding, and promote a collaborative work environment. The study highlights the importance of a strategic and adaptable communication framework that ensures seamless coordination, promotes positive work relationships, and contributes to organizational success. This research can serve as a reference for improving communication strategies in similar organizational settings.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

The growing demand for integrated Islamic schools to deliver high-quality education that emphasizes both academic excellence and character development has encouraged the adoption of Total Quality Management (TQM) as a modern and relevant management approach. TQM is considered appropriate because it highlights continuous improvement, active involvement of all school members, and a strong focus on customer satisfaction within the educational context. This study aims to analyze the implementation of TQM in improving school quality at three integrated Islamic junior high schools: SMP IT Al-Khoiriyyah, SMP IT Nurul Islam, and SMP IT Baitul Anshor. The research employed a qualitative method using a multi-case study design. Data were collected through in-depth interviews, direct observations, and document analysis involving principals, vice principals, teachers, educational staff, students, and parents. Data analysis followed the stages of reduction, presentation, and inductive conclusion drawing. The findings indicate that TQM implementation in all three schools followed four main stages: planning, organizing, implementation, and monitoring and evaluation. During planning, TQM principles were embedded in School Work Plans, the PDCA cycle was applied, and stakeholders were actively involved. Organizing focused on quality-based structures, clear task distribution, and teamwork. Implementation included quality-oriented learning, teacher development, extracurricular activities, and integrated Islamic programs, while monitoring involved supervision, internal audits, evaluation meetings, and feedback systems. Supporting factors included visionary leadership, Islamic work culture, and parental support, while challenges involved limited facilities, uneven teacher competencies, and heavy workloads.

This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

This community service activity aims to improve the quality of students' reading of the Qur'an through the application of the Tilawati method with an Asset-Based Community Development (ABCD) approach at TPQ Roudhatul Jannah, Sindangkerta Village, Pagelaran District, Cianjur Regency. TPQ previously did not have a structured tahsin learning method so that students' abilities developed unevenly. The implementation of the program is carried out through five stages of ABCD: discovery, dream, design, define & deliver, and destiny. Activities start from identifying community assets, compiling common expectations, training planning, implementing classical and individual Tilawati learning, to evaluating the sustainability of the program through munaqosah. The results showed an increase in the ability of students in the aspects of tajweed, makhraj, and fluency in reading. TPQ teachers are also able to master the Tilawati method so that learning can continue independently after the program is completed. In addition, this activity strengthens collaboration between the community, teachers, and volunteers in creating a more effective learning environment. This program proves that the empowerment of community assets and the application of the Tilawati method are able to improve the quality of tahsin of students while strengthening the sustainability of community-based Qur'an learning.

Background: Family planning is a critical public health strategy to control population growth and improve maternal and child health. Among the available contraceptive methods, the Intrauterine Device (IUD) is highly effective and long-term, yet its uptake remains low in many communities. Midwives play a pivotal role in promoting IUD adoption through counselling, education, and community engagement, but their effectiveness in specific local contexts requires further investigation. Objective: This study aimed to examine the role of midwives in increasing women’s participation in IUD family planning at the Bone Pantai Community Health Center. Methods: A quantitative descriptive-analytical study with a cross-sectional design was conducted. The population included women of reproductive age (15–49 years) eligible for IUD contraception and midwives providing family planning services. A purposive sampling technique was used to select participants. Data were collected through structured questionnaires, interviews, and observation checklists. Statistical analysis was performed using SPSS software, with descriptive statistics to summarize participant characteristics and inferential tests, including the Chi-square test, to examine relationships between midwife interventions and IUD uptake.

Rock stability and service life in geotechnical and mining engineering are highly dependent on the rock's mechanical and physical parameters, where the variation in sandstone grain size is a crucial intrinsic factor. This study aims to comprehensively analyze the correlation between sandstone grain size with uniaxial compressive strength (UCS) and resistance to weathering (Slake Durability Index) in samples taken from the Balikpapan and Pulau Balang Formations in the Samarinda area, East Kalimantan. The research methodology involved a series of standard laboratory tests, including rock physical properties analysis, grain size distribution analysis, UCS testing, and slake durability testing through three cycles. The test results show a significant correlation: sandstone with finer grain sizes and higher density consistently demonstrates greater UCS values and a higher Durability Index, indicating superior mechanical and physical resistance. Specifically, the Pulau Balang Formation exhibits a more compact structure and finer grain size, resulting in better durability values compared to the Balikpapan Formation. These findings are important as a geomechanical data basis for slope design planning, rock mass stability analysis, and material selection in infrastructure projects or mining operations involving both formations.

This study presents the integration of a Large Language Model (LLM) Ollama with the OpenStreetMap (OSM) API within a Business Intelligence (BI) framework to develop an intelligent, location-based recommendation system. The system is designed to assist users in finding dining, leisure, and resting places through natural language interaction and contextual understanding. The LLM interprets user input semantically, transforms it into structured spatial queries, and retrieves relevant geospatial data from OSM. The data are then analyzed, categorized, and visualized using BI methods to enhance interpretability and decision-making. The system was implemented using Next.js, Leaflet.js, ensuring interactivity and scalability for web-based deployment. Technical evaluation focused on system accuracy, response time, and output consistency. Results demonstrate an average response time of 1.74 seconds, 80% accuracy, and 80% consistency, proving the model’s efficiency in producing relevant, context-aware recommendations. This integration highlights the potential of combining open geospatial data, local LLMs, and BI analytics to create intelligent, data-driven decision support systems applicable to tourism, urban planning, and spatial information management.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.