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The Automatic Identification System (AIS) is a maritime identification and tracking system that must be implemented on certain vessels in accordance with the regulations of the International Maritime Organization (IMO). One of the ways to enhance maritime safety on ships is by utilizing AIS. This research aims to develop a low-cost AIS intended for use on small vessels such as fishing boats. This study utilizes hardware components such as the GPS M8N, Arduino Nano, and LoRa RA-02 module. The LoRa module is chosen for its ability to transmit data over long distances with low power consumption, making it ideal for maritime applications. The Arduino microcontroller is responsible for controlling the entire system, while the GPS M8N is highly effective in achieving accurate positioning within meter-level precision. The Arduino Nano serves as the main component for receiving and processing data from the GPS M8N and LoRa RA-02, then transmitting the data to the receiver. The methodology and system design in this research follow an experimental approach, where at least one variable is manipulated to study cause-and-effect relationships. The test results of the AIS transmitter device indicate that it can successfully transmit call sign, latitude, and longitude data, with a maximum transmission range of 15 meters on land and 13 meters at sea.

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.

In facing fluctuations in the demand for spare parts at PT. SUN STAR MOTOR SURABAYA to avoid shortages that could disrupt its business operations, the company must ensure it can meet customer demands for specific items or orders. This means the company will lose an opportunity to earn profits. Before applying Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost, the company frequently faced spare parts stock shortages. To solve this issue, Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost are applied to determine order quantity, order time, and inventory levels for reordering. The results from inventory calculations can help determine the optimal spare parts needs for the company.

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

This study discusses the comparison of efficiency between Pulse Width Modulation (PWM) and Variable Frequency Drive (VFD) techniques in electric motor control. The background of this research is based on the importance of energy efficiency in industrial applications using electric motors. The aim of this study is to identify the advantages and disadvantages of each method in the context of energy savings and motor performance. The method used is a quasi-experimental design, where both techniques are tested on the same three-phase induction motor to compare power consumption and operational efficiency. The findings indicate that the use of VFD is significantly more efficient in reducing power consumption compared to PWM and provides better torque stability in the motor. The implications of this research suggest that the application of VFD can enhance energy efficiency and reduce operational costs, which is crucial for industries. This study is expected to serve as a reference for further development in electric motor control technology.

The need for urban communities to consume vegetables is increasing. This has caused people to start cultivating vegetables using hydroponic techniques. However, due to their busy activities, they do not have enough time to monitor and control hydroponics, which must always be in ideal conditions. This paper designs and implements an Internet of Things-based monitoring system to help hydroponic owners monitor their hydroponics anywhere and anytime. The built system requires a monitoring device assembled using a NodeMCU ESP8266 microcontroller, a pH detection detector sensor, and a DHT22 temperature and humidity sensor. This system uses the Mamdani Fuzzy Logic algorithm to determine warnings to be displayed on the application interface when the water pH, temperature, and humidity are in certain conditions. The Mamdani Fuzzy Logic algorithm can interpret environmental data into a warning that humans can easily understand, even if they lack technical expertise. In addition to being able to help monitor, this system also allows owners to find out what elements need to be added or changed for their hydroponic place. Our evaluation results show that the defuzzification stage in the application has high accuracy, which is 99.92%, compared to Matlab’s results.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

Liver damage induced by hepatotoxic compounds such as N-acetyl-p-aminophenol (N-APAP) remains a significant global health concern. Hepatotoxicity caused by N-APAP, particularly in cases of overdose or prolonged use, can lead to a reduction in glutathione levels in the liver, resulting in oxidative stress and cellular damage. This condition contributes to an increased incidence of liver diseases, including toxic hepatitis and acute liver failure, which can lead to serious complications and even death. Although various pharmacological therapies, such as N-acetylcysteine (NAC), are available to address N-APAP-induced liver damage, limitations such as side effects, high costs, and variable efficacy have driven the search for safer and more affordable therapeutic alternatives. Therefore, research on natural hepatoprotective agents, such as extracts from the rhizomes of fingerroot (Boesenbergia rotunda), has become increasingly relevant in addressing this issue. The aim of this study was to evaluate the hepatoprotective potential of ethanol extract from fingerroot rhizomes (Boesenbergia rotunda) in protecting the liver from N-acetyl-p-aminophenol (N-APAP)-induced damage. Specifically, this research focuses on measuring glutathione levels as a key indicator of the liver's protective mechanism against oxidative stress. In this study, 30 male White rats were randomly divided into six groups, each consisting of five rats. All rats were orally administered the extract at predetermined doses for 10 consecutive days, except for the negative and positive control groups. On the 10th day, all groups (except group 1) were treated with paracetamol (800 mg/kg body weight) to induce liver damage. Twenty-four hours after induction, the rats were sacrificed and liver samples were collected. Glutathione levels were measured using the ELISA immunosorbent assay. Statistical analysis showed that administering the ethanol extract of Fingerroot rhizomes (EERTK) for 10 days prior to N-APAP induction significantly increased the average antioxidant enzyme GSH-Px levels in the liver homogenate of rats in the EERTK 250 mg/kg BW (43.36 ± 1.34 U/mg protein), EERTK 500 mg/kg BW (55.70 ± 2.15 U/mg protein), and 750 mg/kg BW (53.14 ± 2.57 U/mg protein) group compared to the negative control group (N-APAP 800 mg/kg BW), which had the lowest average antioxidant enzyme GSH-Px level (33.86 ± 3.52 U/mg protein).

Chili (Capsicum annuum L.) is a high-value horticultural commodity, but its productivity is often hampered by factors such as soil conditions, climate, pests and disease. The use of plastic mulch, especially the black-silver type, can increase chili yields by 25–40% through weed control, maintaining soil temperature, and reducing evaporation. Although initial costs are relatively high, significant yield increases can offset those costs. However, the resulting plastic waste is an environmental problem, so biodegradable mulch can be a more environmentally friendly alternative. This research uses a literature review method to collect and evaluate information from various relevant sources regarding the application of plastic mulch in increasing chili productivity. With proper management, plastic mulch can support increased chili yields and agricultural sustainability.

Along with the population and economic growth of West Sumatra, especially in Padang Panjang City, West Padang Panjang District, the need for public facilities is urgently needed, one of which is the Padang Panjang market. In a project, planning and controlling costs and time is part of overall project management, especially at the implementation stage of the case study reviewed by researchers, namely the Padang Panjang market building construction project. In this research regarding time and cost control, the earned value method is one method that can monitor project performance in terms of time and cost. Which aims to determine project performance in terms of time and costs each week and predict the time and costs to complete the remaining work. So that we can get corrective actions to be taken next to progress the project. In this research, to obtain a basic basis for writing, secondary data collection is used as supporting data for the analysis of the results themselves. The analysis and discussion carried out were calculating the BCWS value, BCWP value and ACWP value in order to obtain the time variance value (SV), cost variance value (CV), calculating the productivity index, calculating project performance and calculating the estimated analysis of total project costs and completion time. The results of the research carried out are, the overall BCWS value of the Padang Panjang market project is IDR 96,213,315,046.3, for the BCWP value at the end of the 22nd week of review IDR 12,688,575,967, the ACWP value at the end of the 22nd week of review is IDR. 12,389,476,444.2 . As for the analysis results obtained from several existing indicators, the SPI value was 1.384 > 1, while the CPI was 1.003 > 1, which means that the project was accelerated in terms of schedule but incurred actual costs that were smaller than the work that had been carried out. The ETC value is IDR 84,134,151,328.9 and the EAC value is IDR 96,523,627,773.1, while the ECD value is 373 days for the project completion time.

As industries increasingly integrate cloud-based Industrial Control Systems (ICS), the cyber threat landscape expands. While cloud computing offers scalability, cost efficiency, and remote accessibility, it also introduces security vulnerabilities that adversaries can exploit. This study explores AI-driven threat detection models, encryption techniques, and best practices to enhance ICS resilience. Key security measures, including intrusion detection systems, anomaly detection, and robust encryption mechanisms, are analyzed to mitigate cyber risks. The findings highlight the effectiveness of AI-based security solutions in identifying and preventing attacks, ensuring the reliability and integrity of ICS in cloud environments.  

This study evaluates the impact of an AI-driven nutritional monitoring system in hospital settings, focusing on its effectiveness in reducing food waste and improving the accuracy of dietary assessments. Traditional food waste management and nutritional tracking methods in hospitals often suffer from inefficiencies, inaccuracies, and time constraints. In contrast, the AI-based system utilizes advanced technologies, including 3D scanners, digital scales, and image recognition, to optimize food production, minimize waste, and provide more accurate and timely nutritional assessments. The results of this study show a 31% reduction in food waste and a 40% improvement in the accuracy of nutritional assessments after implementing the AI system. This system enhances meal planning, portion control, and real-time tracking of food intake, offering personalized recommendations based on patient needs. The AI system also streamlines the nutritional assessment process, reducing labor-intensive procedures and providing real-time feedback to clinicians, which helps improve patient care and reduce errors associated with traditional methods. Furthermore, the environmental and financial implications of adopting AI technologies in healthcare are significant. The reduction in food waste not only helps lower hospital costs but also contributes to sustainability goals by reducing resource consumption, including water, land, and energy. This study underscores the potential of AI-driven systems to improve healthcare operations, support sustainability, and enhance patient outcomes. Future research should focus on expanding the application of AI in other healthcare sectors and further exploring its integration with other technologies for comprehensive healthcare solutions.

Delays in project implementation are caused by a lack of good control so that it affects the cost and completion time. The purpose of the study is to determine or predict how much a project will cost at the time of implementation and to determine the effectiveness of project control using the Earned Value Method. Aspects of project implementation time in weeks 2,4,5,9,11,13,16,17, 18,20,21,24 are slower than the planned schedule, this is indicated from the Schedule Variant (SV) indicator. While the performance of the project implementation time in week 3,6,7,8,10,12,14,15,19,22 is faster than the plan schedule, this is indicated by the Schedule Variant (SV) is positive. While the cost performance aspects of project implementation from week 6,9,11,13,17,19,22,23 incurred costs greater than the plan cost, this is indicated from the Cost Variant (CV) indicator is negative. Whereas in weeks 7,8,10,12,14,15,16,18,20,21, 24 incurred costs less than the plan cost, this is indicated by a positive Cost Variance (CV) indicator. The calculation results obtained from the effectiveness value of 1.603 for controlling the cost and time of the project using the Earned Value Method. In other words, the results of the effectiveness value greater than 1 (one) can be said to control the construction project of the Situbondo Regency bagor bridge very effectively using the Earned Value method.

Diabetes Mellitus is a medical condition usually characterized by blood glucose levels that exceed normal limits. Glucose in the blood comes from carbohydrates consumed through food, which are then stored as glycogen in the liver and skeletal muscles. Diabetes mellitus has a serious impact as the main cause of chronic complications, including coronary heart disease and stroke which accounts for 65% of deaths. Other complications, such as retinopathy and diabetic foot, are major causes of disability. Overall, these complications increase mortality, morbidity, disability, and the burden of medical costs. This article presents the results of research regarding blood glucose levels among the people of Kasilampe Village, Kendari City, Southeast Sulawesi. This activity involved 50 respondents consisting of 15 men (30%) and 35 women (70%). The aim of this research is to identify blood sugar levels and increase public understanding of the importance of carrying out regular health checks. The method used in this research is the accidental sampling method, namely by selecting individuals who are accessible and willing to take blood glucose level checks.The examination results showed that 35 respondents (70%) had blood glucose levels below 140 mg/dL, which indicates good glucose control. Based on the results of the examination, there were 7 respondents (14%) in the range of 140-199 mg/dL, which indicates that the respondent's glucose level was included in the pre-diabetes category and 8 respondents (16%) had glucose levels ≥ 200 mg/dL, which indicates that the The respondent's glucose is included in the Diabetes category. These findings emphasize the need for appropriate health interventions and education regarding healthy eating patterns to prevent diabetes mellitus. It is hoped that this activity can become the basis for a more effective diabetes prevention program in the community.

This paper presents an IoT-enabled dual-axis solar tracking system that integrates  a Kalman filter and a Proportional-Integral-Derivative (PID) controller to enhance tracking accuracy, energy efficiency, and operational stability. Addressing the ongoing challenge of maxi- mizing photovoltaic (PV) panel output, the proposed system leverages an ESP32 microcontroller and the Blynk platform to provide real-time monitoring, remote parameter adjustments, and flexible connectivity. Light Dependent Resistor (LDR) sensors measure sunlight intensity from multiple directions, while MG90S servo motors dynamically adjust the panel’s azimuth and elevation. The Kalman filter refines noisy sensor data to yield precise sun position estimates, enabling the PID controller to respond quickly and accurately to deviations in panel orientation. Through extensive testing conducted over several days, including both clear and partially cloudy conditions, the system achieved an average Root Mean Square Error (RMSE) as low as 1.2° under clear skies and maintained RMSE below 2.0° even under partial shading. Compared to a fixed-panel baseline, daily energy harvesting improved by approximately 43%. These results confirm that advanced estimation and control algorithms, when combined with IoT functionali- ties, significantly outperform simpler tracking methods and static installations. Furthermore, the low-cost, compact design and user-friendly interface facilitate practical deployment in a range of scenarios, including small-scale and off-grid installations. By ensuring continuous alignment of the PV panel with the sun, the system not only increases overall energy capture but also reduces maintenance requirements through remote oversight. This research thus offers a robust, scalable approach to improving solar energy utilization in diverse and evolving environmental conditions.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

This community service activity aims to provide solutions to the challenges faced by PT Citra Marindo in implementing digital marketing. PT Citra Marindo, a company engaged in providing products and services for the maritime industry, encounters obstacles in fully leveraging the potential of digital marketing. This activity focuses on assisting the company in improving and enhancing their digital marketing strategies. A more comprehensive digital marketing implementation was applied through various social media platforms such as Instagram, WhatsApp Business, and e-commerce platforms like Tokopedia. Additionally, business branding development included designing more attractive logos, professional product photos, and packaging that aligns with market preferences. Quality control systems were introduced to ensure high product quality, while effective promotional strategies were implemented to increase brand visibility and awareness among consumers. All steps were tailored to real-world conditions, including cost calculations for marketing elements to ensure they do not burden product prices and can be sustained. It is hoped that this activity will have a positive impact on increasing PT Citra Marindo business profits and serve as a useful reference for other businesses facing similar issues

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.