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Financial ratio analysis is essential for cooperatives to assess their financial performance over each period. This research aims to determine the values of liquidity ratios, solvency ratios, and profitability ratios at KSP Kopdit Suru Pudi Koting from 2020 to 2023. This study employs a quantitative approach. The type of data used is secondary data. The data analysis method employed is the use of financial ratios. The research findings indicate that: (1) The liquidity ratio measured by the Current Ratio at KSP Kopdit Suru Pudi from 2020 to 2023 fluctuated, tending to decline, and was in the 'Healthy' category (2020/2021) and the 'Unhealthy' category (2022/2023). (2) The value of the Solvency Ratio calculated using the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) at KSP Suru Pudi for the period 2020-2023 fluctuates and tends to increase, falling within the 'Healthy' criteria. (3) The profitability ratios calculated using Return on Assets (ROA) and Return on Equity (ROE) at KSP Suru Pudi for the period 2020-2023 tend to decrease, falling within the 'Unhealthy' criteria.

In an era of increasingly tight business competition every year, employee performance is a determining factor in the success of the TAM Syariah Cooperative as a company engaged in savings and loan services, this cooperative offers various models of savings and loan agreements according to customer needs. To improve employee performance, good human resources are needed. This study aims to analyze two important aspects of the performance of TAM Syariah Cooperative employees, namely the influence of work discipline and leadership on employee performance. The method used in this study is a quantitative method, with an analysis tool using SMART PLS. The population of this study consisted of 46 employees, and the entire population was also used as a research sample through a saturated sampling method. The findings of this study reveal that work discipline and leadership each have a positive and significant influence on employee performance, indicating that improvements in both factors can have a positive impact on productivity and work effectiveness in the company

Tongkol fish is one of the abundant sources of animal protein and is easily found in coastal areas, including Pantai Amal Village. However, the utilization of tongkol fish by the community is still limited to traditional processing that is less varied. On the other hand, fellow students often face challenges in meeting daily nutritional needs due to economic limitations and instant consumption patterns that are low in nutrition. This study aims to develop innovations in processing tongkol fish into spicy shredded fish as an economical, nutritious, and practical food solution. The research methods include the production process, taste testing, and analysis of production and consumption costs. The results show that spicy shredded fish has a high protein content, a taste that consumers like, and a fairly long shelf life so that it is suitable as a daily food stock. In addition, this product is proven to be more economical than consuming fast food, so it is effective in helping students from out of town manage their expenses while meeting their nutritional needs. This innovation also has the potential to increase the added value of tongkol fish and support local food security in coastal areas.

This study aims to evaluate the performance of KSP Satria B Cilongok using the Malcolm Baldrige Framework for Performance Excellence. The research employed a qualitative descriptive approach with data collected through direct observation and in-depth interviews with the cooperative’s leadership on May 4, 2025. Analysis was conducted based on seven categories within the Malcolm Baldrige Excellence Framework. Findings indicate that KSP Satria B Cilongok has implemented visionary leadership, customer-focused service, data-driven management, and effective risk and workforce management. The cooperative’s performance continues to improve, demonstrated by stable growth in members, net income (SHU), and transaction volume. Furthermore, adherence to organizational ethics and transparency has been a key factor in building member trust. This study contributes by integrating the Malcolm Baldrige principles into the management of small to medium-sized savings and loan cooperatives in Indonesia, presenting a novel application of the framework in the local context

The scarcity of fuel that has an impact on the high selling price of fuel, then there needs to be an effort to save fuel in motor vehicles. The solution to this problem is to use renewable fuel, one of the renewable fuels is hydrogen gas. With the addition of renewable energy in the form of HHO gas (Hydrogen Hydrogen Oxygen) from water electrolysis. The purpose of this study was to determine the effect of the application of an electrolyzer on saving fuel consumption in motor vehicles. By using a quantitative method with an experimental research design to test the effect of two variables whether there is a change in the form of fuel savings before and after the installation of the electrolyzer tube. Based on the trials that the researcher has conducted, the results of the study were obtained, namely that the addition of an electrolyzer has an effect on the fuel consumption of 4-stroke motorcycles, both in static and dynamic tests. So with the addition of an electrolyzer, it will be able to save fuel consumption in motorcycles when compared to without using an electrolyzer    

This research explores the strategic positioning of Pegadaian UPC Ajibarang’s products using the Boston Consulting Group (BCG) matrix as a tool for evaluating market performance and future potential. Pegadaian plays a crucial role as a microfinance institution by offering accessible financial solutions such as gold/jewelry pawning, gold savings (digital and physical), installment-based precious metal purchases, electronic pledging, KUR based on vehicle ownership documents, and Hajj savings plans. The study employs a qualitative descriptive approach, gathering insights from comprehensive interviews with both employees and customers. Findings indicate that each product faces unique obstacles and opportunities. Key challenges include customer dissatisfaction regarding service quality, limited adoption of cashless transactions by elderly clients, and traditional promotional methods relying on brochures and word-of-mouth. By mapping products based on market share and growth prospects through the BCG matrix, the study identifies which offerings should be prioritized for development, stability, or rebranding. In response, it is recommended that Pegadaian UPC Ajibarang enhance its marketing and customer service strategies, broaden digital engagement efforts, and introduce user-friendly technological solutions for older clientele. These steps are essential to strengthen competitiveness and ensure long-term sustainable growth for their most promising financial products.

This study aims to determine and analyze the key factors that influence and significantly contribute to online purchasing decisions among consumers in Manado City, North Sulawesi. The research adopts a quantitative approach with factor analysis as the main method of data analysis. Judgmental sampling was employed to select participants who have experience in online shopping. Based on the results, seven dominant factors were identified that affect consumer decisions when making online purchases. These factors include: (a) Consumer Limitations and Access, which refer to time constraints and limited access to physical stores; (b) Desire and Technology, highlighting the role of consumer interest and technological literacy; (c) Product and Price Limitations, involving the lack of product variety and pricing differences; (d) Flexibility, which represents the freedom to shop anytime and anywhere; (e) Efficiency, such as time and cost savings; (f) Convenience, referring to the ease of the purchasing process; and (g) Economy and Social, which include discounts, promotions, and social influences. The study contributes to a better understanding of consumer behavior in digital commerce and provides useful insights for businesses and marketers to improve online customer experiences, particularly in regional markets such as Manado. The findings underscore the multidimensional nature of online shopping behavior in a rapidly growing digital economy.

This meta-analysis evaluates the cost-effectiveness of mental health interventions implemented in conflict-affected regions of the Middle East between 2010 and 2023, compiling data from 47 programs across eight countries. Statistical analysis reveals substantial variation in program effectiveness levels (Cohen's d = 0.78, 95% CI [0.65, 0.91], p < 0.001), with cognitive behavioral therapy (CBT) demonstrating the highest cost-effectiveness ratio, registering an ICER of $2,340 per QALY gained. Multilevel regression findings indicate that community-based intervention approaches consistently prove more cost-efficient than those conducted in clinical settings (β = 0.67, p < 0.001), yielding an average savings of 43% per participant. Remote teletherapy programs exhibit significant potential, particularly in regions with limited access to services, with an ROI reaching 1.89 (95% CI [1.65, 2.13]). The economic burden analysis estimates that untreated mental health conditions incur an average annual cost of $4,623 per individual, whereas intervention expenses amount to approximately $1,876 per patient per year, resulting in a benefit-cost ratio of 2.47. This study expands upon prior research by Tol et al. (2011) and McBain et al. (2016), which were limited to clinical outcomes without addressing the economic dimension. In contrast to the study by Reed et al. (1994), which explored general health economics within conflict zones, this research specifically quantifies the cost-effectiveness of mental health interventions in Middle Eastern conflict areas. It reveals that cultural adaptation within intervention programs can enhance return on investment by up to 31%. Finally, this review uniquely demonstrates that community-based mental health programs integrated within conflict zones can meet the cost-effectiveness thresholds recommended by WHO-CHOICE while maintaining a high level of clinical efficacy.

Production facility layout design is an important part that must be considered in an industry. Banjarsengon coffee house is one of the coffee suppliers in Jember with product types such as robusta and arabica coffee from the Argopuro mountains. The purpose of the research is to reduce material handling costs generated by the industry in order to produce the most optimal costs, and design a proposed layout as an alternative to help reduce material handling costs. This industry processes its products from upstream to downstream so that it has 2 production sites, namely the production house and Cafe Rumah Kopi Banjarsengon. The research was conducted with an interview approach to key informants and continued by calculating material handling costs and the Craft method. The results showed that the initial layout of Banjarsengon Coffee House resulted in material handling costs of Rp. 534,437 and after iteration through the Craft Method, an alternative layout was obtained that resulted in more efficient material handling costs of Rp. 464,302. This shows that there is a material handling cost savings of 13.1% or Rp. 70,135.

This study looks at bad debt resolution strategies and their effect on the financial performance of Semerbak Citra Wangon Saving and Loan Cooperative (KSP) using the SPACE Matrix technique. The financial stability of cooperatives is severely threatened by bad debts, which can reduce liquidity and profitability. The four main dimensions of the SPACE Matrix approach - industry strength (IS), environmental stability (ES), competitive advantage (CA), and financial strength (FS) - were used to evaluate the cooperative's strategic position. The conclusion of the analysis, which places the cooperative in the aggressive quadrant (coordinates 5.00, 2.67), indicates that the cooperative has significant internal strengths and outward growth potential. Some recommended strategies include improved market segmentation, longer loan periods, liability restructuring, and lower interest rates. These strategies are expected to improve the cooperative's long-term financial stability and reduce the likelihood of bad debts.

The purpose of this community service activity is to improve the knowledge of SMA Islam Andalusia Banyumas students about finance and teach them to use money wisely and independently starting from adolescence. The results showed that most students did not understand the basic concepts of financial literacy, such as the difference between needs and wants, budgeting, and the importance of saving. The training was conducted in one day with a participatory education approach. This method includes providing materials, group discussions, budgeting simulations, and individual reflections. This activity was attended by 80 students. The assessment results showed an increase in the average score from 52.4 in the pretest to 81.1 in the posttest. This activity also showed high active participation, with more than 88% of students actively involved in discussions and group assignments. This training proves that an experience-based approach can effectively improve students' understanding and awareness of personal financial management. Financial literacy instilled since high school has the potential to form a character of thrift, responsibility, and independence in facing future financial challenges

This study aims to analyze the role of personal financial management as an intervening variable in the influence of financial knowledge and financial attitudes on saving ability, for Accounting Study Program students in Surabaya. Using quantitative methods with a survey approach, data were collected through questionnaires distributed to 100 respondents. Data analysis was done by regression and path analysis. The results showed that Financial Knowledge did not have a significant effect on Personal Financial Management, while Financial Attitudes had a positive and significant effect. Financial Knowledge also has no significant effect on Saving Ability, while Financial Attitude has a positive and significant effect. Personal Financial Management has a positive effect on Saving Ability and acts as an intervening variable that strengthens the relationship between Financial Attitude and Saving Ability. This study concludes that Financial Attitude is more influential than Financial Knowledge on Saving Ability. The findings provide insights for educational institutions to focus on developing positive Financial Attitudes and suggest the integration of practical financial education in the curriculum.

This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is growing with high potential market share using direct promotion strategy and effective institutional cooperation.

The Community Service program with the title "Counting to Save: Students’ Role in Water and Electricity Efficiency in Schools" aims to increase the awareness and skills of SD YPK 18 FJS Rumainum Bakaro students regarding the efficient use of natural resources, especially water and electricity. This activity involved students from grades I to VI, as well as students and lecturers from the University of Papua. The method used was a fun game-based educational approach, with material covering the efficient use of water and electricity and the application of math skills in calculating the consumption of these resources. The results of this activity showed that students were enthusiastic about participating in the activities and were able to understand and apply ways to save water and electricity. Through this approach, it is hoped that students will not only become agents of change in the school environment, but also be able to transmit these resource-saving habits to their families and surrounding communities. This activity makes a real contribution to efforts to create environmentally friendly habits and resource efficiency from an early age.

To determine the effect of financial inclusion based on the number of savings accounts, the number of ATM machines, and the number of deposit accounts on bank stability in banking sector companies listed on the Indonesia Stock Exchange The data used is secondary data, with data collection techniques using the documentation method. The sample in this study used the purposive sampling method, namely 19 banking sector companies listed on the IDX in 2019-2023. The quantitative analysis technique uses a multiple linear regression model using SPSS Version26.The results of this study indicate that 1) There is a significant influence of financial inclusion simultaneously on bank stability 2) There is an influence of financial inclusion based on savings accounts partially on bank stability 3) There is an influence of financial inclusion based on the number of ATM machines partially on bank stability 4) There is an influence of financial inclusion based on the number of deposit accounts partially on bank stability in banking sector companies listed on the Indonesia Stock Exchange in 2019-2023. The limitations of this study are only banking sector companies listed on the IDX in 2019-2023. This study only covers 19 companies from the banking sector listed on the Indonesia Stock Exchange. This sample only represents 40.4% of the population of companies in the banking sector. Several companies do not meet the criteria because they do not consistently publish and present complete financial reports, so the number of samples used in this study is limited. This research can be used as a consideration for the Company in formulating the Company's strategy to be taken. To improve access to financial services for people in the lower classes through the resilience of the banking funding base. This research update introduces a new method in data analysis using SPSS version 26 and banking data for 2019-2023.

Economic growth is a complex process influenced by various factors, one of which is capital accumulation. Capital accumulation plays a crucial role in increasing production capacity, creating employment opportunities, and enhancing labor productivity. This study analyzes the role of capital accumulation in Indonesia’s economic growth by highlighting key factors contributing to national output expansion. Using the growth accounting approach and neoclassical growth theory, this research confirms that while capital accumulation contributes to per capita income growth, long-term economic growth remains dependent on efficient resource allocation and productivity improvements through innovation and human capital development. The Cobb-Douglas production model is applied to understand the relationship between capital, labor, and output in determining economic growth rates. The findings indicate that countries with higher savings and investment rates tend to experience faster economic growth. Therefore, economic policies focusing on increasing investment, strengthening human capital, and optimizing resource allocation are key factors in accelerating Indonesia’s economic growth.

This research aims to analyze the strategic position of the Village Unit Cooperative (KUD) Cilongok using the Strategic Position and Action Evaluation (SPACE) Matrix method and formulate development strategies for savings and loan units and supermarket businesses. The research method uses a quantitative-qualitative approach with data collection techniques through observation, interviews, and documentation. SPACE Matrix analysis is carried out by identifying factors of financial strength, competitive advantage, industry strength, and environmental stability. The results show that KUD Cilongok is in an aggressive quadrant position with relatively high values of financial strength and industry strength. The recommended strategies include market penetration, market development, product development, and business diversification. The implementation of these strategies is expected to improve the performance of KUD Cilongok's savings and loan units and supermarket businesses, as well as improve the welfare of members and the surrounding community.

The integration of solar powered IoT irrigation systems in precision agriculture offers a sustainable solution to address water scarcity and enhance crop productivity. By leveraging real time data from soil sensors, weather APIs, and machine learning algorithms, these systems optimize irrigation schedules and improve water use efficiency. This research explores the potential of integrating renewable energy sources, such as solar power, with edge computing in smart irrigation systems to promote sustainable agricultural practices. The study aims to evaluate the performance of the proposed system in terms of water savings, crop yield, energy efficiency, and adaptability to varying climate conditions. Literature Review: Previous studies highlight the importance of smart irrigation systems in reducing water waste and improving crop yield through real time monitoring and automated decision making. However, existing systems often lack the integration of renewable energy and edge computing, which are critical for ensuring sustainability and operational efficiency in rural agricultural settings. The combination of renewable energy with IoT devices offers a promising solution to reduce energy costs and carbon emissions, while edge computing enhances real time data processing, ensuring prompt and accurate irrigation adjustments. Materials and Method: The proposed system integrates solar powered IoT devices, soil moisture sensors, weather data APIs, and edge computing devices to manage irrigation. Machine learning algorithms and evapotranspiration models are used to predict irrigation needs and optimize scheduling based on real time data. The system's performance is evaluated through metrics such as water savings percentage, crop yield improvements, and energy consumption, with a comparative analysis against traditional irrigation methods. Results and Discussion: The results indicate that the system successfully reduces water usage by 30% to 40%, increases crop yield by 25%, and operates with energy autonomy, powered entirely by solar energy. The system's adaptability to varying climate conditions ensures optimal crop growth, even under environmental stresses. The integration of renewable energy and edge computing significantly enhances the sustainability and efficiency of irrigation systems.

Introduction: The integration of Digital Twin (DT) technology and the Internet of Things (IoT) into Building Energy Management Systems (BEMS) offers a transformative approach to optimizing energy consumption in buildings. This study explores the development of a Digital Twin based BEMS prototype, which leverages real time data collection, predictive analytics, and machine learning to enhance energy efficiency, reduce costs, and support sustainability goals in modern buildings. The research also addresses key gaps in current energy management systems, including real time adaptive control and integration with smart grid platforms. Literature Review: Previous research highlights the limitations of traditional BEMS, which often rely on static control strategies and lack real time adaptability. Recent advancements, including predictive maintenance and machine learning integration, have improved energy optimization. However, challenges such as data interoperability, scalability, and cybersecurity remain. This review consolidates current approaches and identifies opportunities for enhancing BEMS through the integration of DT technology, IoT, and machine learning. Materials and Method: The methodology employed involves the design of a Digital Twin based BEMS prototype, incorporating IoT sensors for real time data collection on variables such as HVAC load, occupancy, and environmental factors. The system uses time series forecasting and adaptive control strategies to optimize energy consumption. A case study building is used for validation, with performance metrics such as energy savings, CO₂ footprint reduction, and peak load reduction assessed to evaluate the system's effectiveness. Results and Discussion: The results demonstrate a significant reduction in energy consumption (up to 50%) compared to traditional BEMS, along with improved forecasting accuracy and sustainability performance. The prototype achieved a high R² score in predicting energy usage, validated through real world application in the case study building. The economic feasibility analysis showed substantial cost savings and a strong return on investment, making the system a financially viable solution for energy efficient building management.

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).