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In the current era of information technology, easy and efficient transaction management is an important requirement in the business world, both small and large scale. Rumah Makan Mie Happy is a medium-scale culinary business. Happy Noodle Restaurant provides noodle-based preparations. In its daily life, Happy Noodle Restaurant can serve around 100 consumers, so that the service process requires speed to serve consumers. But in fact, Mie Happy Restaurant still uses manual data processing and transaction management, so it often experiences problems such as slow payment processes, frequent loss of receipts or proof of payment, difficulty in recapitulating or reporting transactions both daily and monthly, and frequent errors in the calculation process. From the problems experienced by Mie Happy Restaurant, the author is interested in developing a web-based cashier application that can help in all matters related to transaction management at Mie Happy Restaurant. The research conducted aims to build or develop a cashier application for Happy Noodle Restaurant that can improve the efficiency and effectiveness of transaction management. This cashier application was built or developed using Hypertext Markup Language (HTML) and Hypertext Preprocessor (PHP) with Visual Studio Code editor and MySQL Database Management System (DBMS). The results of testing with black box testing show that the cashier application developed in functionality has run as expected. This web-based cashier application provides convenience for admins and increases the effectiveness and efficiency of operational activities.

important for various groups of people, especially in supporting appropriate decision making through the use of information technology. In the business world, an efficient system can provide real-time information, thus simplifying operational processes. However, at Toko Tri Karya, the process of selling groceries is still done manually, starting from inputting sales data to making reports. This causes various obstacles, such as delays in data processing and the possibility of errors. Therefore, it is necessary to analyze and design a web-based sales information system that can improve efficiency and effectiveness in data management. This system will be designed using the PHP programming language, which will provide convenience for the admin in managing sales information. Hopefully, with the application of this computerized system, Toko Tri Karya can overcome existing problems and achieve more optimal results.

Electronic asset management is important to increase operational efficiency and minimize the risk of loss or damage to goods that are company assets. Developed system for managing inventory data, maintenance and asset reporting. The development process follows the Agile stages, starting from gathering requirements through interviews and surveys with users. Next, the interface and system features are designed, as well as iterative testing to ensure the system meets user expectations. The result of this research is an information system that can manage electronic asset data effectively, increase information accuracy, and speed up the decision-making process. It is hoped that the implementation of this system can make a significant contribution to asset management in the organization and increase transparency and accountability in the use of resources.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

More and more BPRs have had their operational permits revoked by the OJK. The revocation of a BPR license is due to the bank's unhealthy financial condition, which has the potential to threaten the banking system and harm various parties. Therefore, the bank must have its business license revoked with several previously determined considerations. One of the BPRs whose business license was revoked was BPR Persada Guna Pasuruan. This research aims to analyze the forms of legal violations in the case of revocation of BPR Persada Guna's business license and find out the follow-up given by the authorities in the case of BPR Persada Guna Pasuruan. This research uses a normative juridical approach. The research results show that the forms of legal violations include credit violations, capital insufficiency, and violations of bank governance. Meanwhile, the follow-up provided is through the Decree of the Members of the Board of Commissioners of the Financial Services Authority Number KEP-84/D.03/2023 dated 4 December 2023 regarding the Revocation of the Business License of PT Bank Kredit Kredit Rakyat Persada Guna.

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

Incidents and patient safety in hospitals are very important things in the service system. Based on data from the World Health Organization (WHO), in 2020, every year there were 134 million reports related to patient safety incidents and caused 2.6 million patient deaths in hospitals. This study aims to determine the relationship between patient safety standards and patient safety incidents at the Pertamedika Ummi Rosnati Hospital, Banda Aceh. This type of research is a descriptive analytical research with a cross sectional study design. The population used in this study were all nurses, totaling 138 nurses. Sampling in this study was carried out by random sampling (random probability) with a purposive sampling technique with a total of 58 respondents. For patient safety standards, 43 people (74.1%) stated that patient safety standards had been implemented in accordance with hospital operational service standards, and only 15 people (25.9%) said they had not. 38 people (65.5%) stated that patient safety incidents were a standard priority for the hospital and only 20 people (34.5%) stated that this did not mean that patient safety incidents were less of a priority for nurses. The results of the bivariate test prove that there is a significant relationship between patient safety standards and patient safety incidents with a P-value = 0.019. The conclusion is that there is a relationship between patient safety standards and patient safety incidents.

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit

This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research used in this study is a descriptive case study research. The results of the study show that SD Negeri Danau Ina Oesapa in the effectiveness of the management of school operational assistance funds (BOS) in improving the quality of education can be said to be effective. This can be seen from the first, the planning for the management of BOS funds at SD Negeri Ina Oesapa begins by compiling RKAS based on needs and in accordance with the components of BOS fund financing to improve the quality of education. Second, the implementation of BOS fund management at SD Negeri Ina Oesapa is adjusted to the RKAS which has been determined to improve the quality of education and in accordance with the BOS fund guidelines. Third, the evaluation of the management of BOS funds at SD Negeri Ina Oesapa is carried out by the principal and the government (Kupang City Education and Culture Office), the evaluation is carried out at the end of each year to correct errors in the management of BOS funds. Even so, there are still inhibiting factors in the management of school operational assistance (BOS) funds, namely, the disbursement of funds often experiences delays in BOS funds, schools are limited in making heavy repairs so that schools are still experiencing a shortage of rooms, and some students whose names are not readable in financial data. It is recommended that the central government needs to accelerate the distribution of BOS funds so that it is on time. Schools are expected to continue to develop facilities and infrastructure.

Maritime safety is a critical aspect of military ship operations, where mastery of Ship Salvage Equipment (PEK) becomes a fundamental competency for cadets of the Indonesian Naval Academy (AAL). This research aims to identify and analyze the benefits of knowledge of Ship Salvage Equipment (PEK) for AAL cadets in the context of professional competence development, operational readiness, and leadership character formation. Using a mixed methods approach with a sequential explanatory design, this study involved 312 AAL cadet respondents from three batches (2022-2024) selected through stratified random sampling. Data were collected through structured questionnaires, in-depth interviews, participant observations, and focus group discussions. Data analysis used descriptive and inferential statistics for quantitative data, as well as thematic analysis for qualitative data. The research results show that AAL cadets have a good level of PEK knowledge (score 78.6/100), high self-efficacy (3.68/5), and good operational readiness (3.72/5). As many as 85.6% of cadets acknowledge the very high benefits of PEK learning. The five main themes of benefits identified include: the development of operational technical competencies (37.2%), the enhancement of leadership abilities in critical situations (24.8%), the formation of mental resilience (18.9%), the development of quick decision-making skills (11.4%), and the improvement of a sense of responsibility for safety (7.7%). Cadets with good PEK knowledge demonstrate superior performance with a response speed 32 seconds faster, an error rate 23.4% lower, and an emergency communication score 18.2% higher. Factors influencing the effectiveness of PEK learning include the quality of instructors and teaching methods (β = 0.34), the frequency and variety of emergency simulations (β = 0.28), which together can explain 74.8% of the variance in learning effectiveness. This study provides recommendations for intensifying practical training, improving instructor quality, standardizing the curriculum to integrate technical and leadership aspects, and conducting continuous evaluations of the PEK learning program.

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of  market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.

This study explores the unique characteristics of Marine Engineering English, a specialized form of English for Specific Purposes (ESP) used in ship machinery operations. Focusing on technical terminology, idiomatic expressions, and their functional roles, the research aims to identify how Marine Engineering English facilitates clear and efficient communication in marine engineering contexts. Data were collected from marine engineering textbooks, international journals, and authentic communication transcripts, and analyzed using thematic analysis. The findings reveal that Marine Engineering English is characterized by its technical precision, standardized terminology, and use of idioms rooted in maritime traditions. Phrases like "main engine overhaul" and idioms such as "running like a well-oiled machine" are essential for operational safety and teamwork. Compared to General English, Marine Engineering English is highly specialized, with a focus on operational efficiency and cultural identity. The study concludes that integrating technical vocabulary and idiomatic expressions into maritime education can enhance learners' communicative competence. Practical recommendations are provided for learners, educators, and industry professionals to improve the teaching and application of Marine Engineering English.

This research aims to analyze the benefits of learning shipbuilding theory for cadets of the Technical Corps at the Indonesian Naval Academy (AAL) using a mixed methods approach. The research results show that mastery of shipbuilding theory significantly enhances the technical competence of cadets, particularly in understanding ship structure, stability, hydrodynamics, and propulsion systems, and contributes to their operational readiness in the TNI AL environment. However, the main challenges identified include the complexity of the material, limited laboratory and simulator facilities, and the gap between classroom theory and real-world application on warships. The effectiveness of learning is greatly influenced by interactive teaching methods, instructor competence, and the support of learning facilities. This research recommends the development of an adaptive curriculum, increased investment in simulation technology, and collaboration with the maritime industry to enrich the cadets' learning experience. These findings are expected to serve as a basis for the evaluation and development of the shipbuilding theory curriculum at AAL, as well as a reference for other maritime educational institutions in designing more applicable and relevant learning programs that meet operational needs in the field.

Hydraulic systems are vital components in modern naval vessel operations, controlling 60-70% of all ship operational systems. This research aims to comprehensively analyze the benefits of hydraulic system learning for Engineering Corps cadets at the Indonesian Naval Academy (AAL). The study employed a mixed methods approach with concurrent embedded design, involving 163 cadets for quantitative components and 20 cadets for qualitative components. Data collection techniques included structured questionnaires, pre-test and post-test cognitive tests, practical performance observations, and semi-structured interviews. Quantitative data analysis used descriptive and inferential statistics, while qualitative data was analyzed using thematic analysis. Results showed significant improvement in hydraulic system knowledge with large effect size (Cohen's d = 2.31) and average score increase of 28.8%. Cadets' perception of learning benefits was highly positive (M = 4.31 on a 5-point scale), with "Relevance to Operational Tasks" dimension achieving the highest score (M = 4.47). Practical performance showed 74.8% of cadets achieved good to excellent grades. Qualitative analysis identified five main themes: technical understanding transformation, practical competency development, theory-practice integration, soft skills development, and career motivation and orientation. Factors influencing learning benefits included instructor quality (β = 0.34), practical facility availability (β = 0.28), and learning motivation (β = 0.23). This research confirms that hydraulic system learning provides multidimensional benefits encompassing cognitive, psychomotor, and affective aspects, contributing to holistic professional competency development essential for success as Indonesian Navy technical officers.

Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with pertinent stakeholders. The results reveal that although challenges exist in the adoption of technology, a substantial majority of stakeholders acknowledge the considerable advantages of digital innovation, such as enhanced operational efficiency, improved transparency, and cost reduction. This study aims to provide insightful perspectives for policymakers and industry professionals in crafting more effective strategies for the deployment of digital innovation in the ship agency domain.

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

PT Bumi Daya Plaza faces various obstacles in managing inventory because it still relies on a manual system based on Microsoft Excel. This approach causes a number of problems, such as recording errors, low data security, and limited real-time access, which negatively affect operational efficiency and customer satisfaction. This study aims to develop a web-based inventory system to overcome these problems. This system is designed to be able to monitor stock in real time, automate the reordering process, and generate accurate reports automatically. The research methodology includes interviews, observations, and document analysis to ensure user needs are met. The implementation results show that this system can improve work efficiency, reduce recording errors, and strengthen data-based decision making. With this innovation, PT Bumi Daya Plaza is expected to increase competitiveness and respond to market needs more effectively.