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The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia. The object of this research is the workforce of PT Ramen Master Indonesia Mojokerto, Surabaya Merr, Surabaya Lontar, Batu, Sidoarjo, and Gresik branches. This type of research uses a quantitative method using primary data, data analysis using SEM-PLS version 4. The results of this study are that the control environment, risk assessment, control activities, communication and information as well as supervision have a positive and significant effect on the raw material purchase cycle.   

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

The Domas Village area in Mojokerto Regency faces environmental cleanliness issues, particularly in waste management. These issues are tied to the Sustainable Development Goals (SDGs), specifically SDG 12 (Responsible Consumption and Production) and SDG 13 (Addressing Climate Change). This journal assesses a community empowerment program in Domas Village aimed at managing organic waste and converting it into compost raw materials. The program seeks to enhance the community's ability to manage waste efficiently and in an environmentally friendly manner through practical training and counseling. The research methodology involves a qualitative approach with an in-depth case study of the program. The findings demonstrate that this empowerment program can decrease the amount of organic waste being disposed of and provide additional income for the community through compost sales. It has also raised environmental awareness among villagers and encouraged active participation in waste management activities. This study concludes that community empowerment in Domas Village is an effective implementation of SDGs principles. To further develop this program, recommendations   include   expanding   its   reach   to neighboring villages,   improving   access   to   waste   processing technology, and strengthening collaboration between the government and the local community.

In the Riau Islands, especially on Ngenang Island, weaving activities have become part of the life of the Malay community. This initiative to develop and produce woven fabric aims to preserve culture as well as empower women and improve the local economy. This research aims to determine the role of the Batam City Department of Industry and Trade (Disperindag) in empowering the community through groups of woven cloth craftsmen on Ngenang Island. This research uses a qualitative descriptive research method. The data sources for this research come from primary and secondary data. Research results based on (1) support the development of small and medium industries (IKM), including the weaving industry. (2) empowerment efforts carried out through guidance and technical support, which helps in developing technical skills and innovation in woven motifs (3) the government responds quickly to the needs of craftsmen by providing funds, looms and raw materials, increasing production efficiency and quality of woven fabrics resulting from. In conclusion, the role of the government on Ngenang Island is not only as a regulator, but also as a dynamist and facilitator in strengthening the weaving industry as part of an inclusive and sustainable local economic development strategy.

MSMEs Gethuk Anyar is an industry operating in the culinary sector, the problem faced is the company's difficulty in maintaining the quality of the gethuk products it produces. This research aims to find out how quality control is implemented using statistical tools in an effort to control the quality and level of product damage at Gethuk Anyar MSMEs in Ngawi. Quality control analysis uses tools in the form of check sheets, cause and effect diagrams, Pareto diagrams and control charts. The results of the control chart analysis show that production is in an uncontrolled state. This can be seen from the control graph where the points fluctuate very highly and irregularly. Based on the Pareto diagram, priority repairs need to be made for the dominant types of damage, namely hard defects (59%), soft defects (27%), burnt defects (10%). From the analysis of the cause and effect diagram, it can be seen that the factors that cause damage originate from human/worker factors, work methods, production machines, work environment and raw materials so that companies can take preventive and corrective action in order to reduce the level of damage and improve product quality.

This study aims to determine the costs, revenues, and profits of Mr. Ashar's Es Pisang Ijo business in Unaaha City. Analysis of the Es Pisang Ijo business is important for producers to know the state of the business, especially from the financial side, so that it can be used as a contribution of thought, evaluation material, and consideration in making decisions related to the progress of Mr. Ashar's Es Pisang Ijo business. This study uses a case study research type. Data collection techniques Data collection techniques used are: Primary data and secondary data. Sampling technique The withdrawal of respondents in this study was carried out purposively or intentionally, at Mr. Ashar's Es Pisang Ijo Culinary business in Unaaha City, Konawe Regency. The total cost of Mr. Ashar's Es Iisang Ijo Business in one production process with raw materials of 4 combs of sweet bananas produces an output of 65 cups of Es Pisang Ijo in one production process, with a total  cost of Rp. 421,500.00 and the income obtained in one production process is Rp 975,000.00, thus obtaining a profit of Rp 553,500.00. The R/C value produced by Mr. Ashar's Es Pisang Ijo business is 1.76.

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.    

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.

Furniture has high added value and significant global competitiveness, largely due to the diversity of natural raw materials available in Indonesia, such as wood, rattan, and bamboo, as well as distinctive and high-quality designs. This advantage is supported by the skills and competence of the available human resources, making Indonesian furniture superior to products from other countries. Product quality is a key element in winning market competition, as it impacts customer satisfaction and loyalty. Masnur Joglo, a furniture company located on Jl. Muara Karya, specializes in producing various types of furniture from high-quality woods such as super mahogany and red teak. However, the purchasing system, which requires customers to visit the store directly and manually record prices, results in inefficiencies in terms of time and transportation costs. Customers often need to visit multiple stores to find the desired product, which is an inefficient process. To address these challenges, this study proposes the development of an Android-based sales application as a solution. This application is designed to expand Masnur Joglo's market reach and facilitate online ordering of furniture products, anytime and anywhere. The study aims to design and develop an Android-based sales information system that can enhance operational efficiency and streamline the sales process while better meeting customer needs. The application development method employs the waterfall model and uses MySQL and Firebase databases.  

The production of tofu is vulnerable to deficiencies stemming from issues such as diminished worker attentiveness, subpar raw materials, and ambiguous operational protocols. Employing the seven traditional tools and additional new methods, this study scrutinized these shortcomings. The outcomes indicate that these variables exert a notable influence on product quality. These discoveries establish a foundation for pinpointing areas of enhancement to elevate the efficiency and quality of the tofu production process.

This study examines microeconomic activities in the form of part-time plywood manufacturing in Jerukgiling Village, Kendal Regency, which has been running for two years and involves ten workers. Plywood production is carried out by housewives as an additional job after completing household chores and activities in the rice fields. With a price of Rp1,200 per sheet, plywood production provides additional income for families in the village. The raw materials for making plywood come from sengon and jagon wood, provided by Mr. Gunawan, a boss from Brayu Hamlet, Kertosari Village, Singorojo Subdistrict, Kendal District. The production process is carried out in a special place that is now available, unlike before when it was done in each house. Plywood is collected every day with a production quantity of 200-300 pieces, although payment is made at a later date. The study also found that working hours are flexible, with production activities extending into the evening. The health center routinely checks the health of the workers every month to ensure that their health conditions are maintained. The analysis concludes that this plywood-making business not only provides economic benefits, but also provides flexibility for housewives in carrying out their dual roles. The main resource person for this research was Mrs. Karomah, one of the workers, who provided a detailed description of the dynamics and challenges faced in running a plywood-making business while taking care of their children

The quality of a product is built by the company by paying attention to the needs and desires of customers because an industrial factory will not exist if the products made or ordered are not in accordance with consumer desires. This study aims to determine the causes of fabric defects, especially in one of the Alaska brands in April 2023 as many as 825 defect cases. This research uses the Fault Tree Analysis (FTA) method used to analyze the causes of production defects such as underfeed, double feed, and non-standard thickness. The results of the study were found several factors causing defects in less feed, double feed, and thickness not according to standards, namely raw materials, machinery, and human factors. The improvement strategies during the production process are. Strict supervision and control, periodic training, proper machine maintenance, and selection of quality raw materials are strategies implemented to minimize fabric defects. implement supporting infrastructure to reduce product growth rates.      

The restaurant industry in Indonesia has experienced significant growth, driving the need for data-driven strategies to remain competitive. This study aims to apply and compare time series methods in forecasting sales at "Nasi Goreng Bacot" restaurant. The methods used are Simple Moving Average (SMA), Weighted Moving Average (WMA), and Single Exponential Smoothing (SES), with a focus on sales data from the year 2023.The research results indicate that SMA provides the most accurate predictions, with a Mean Absolute Error (MAE) value of 296.67, Mean Squared Error (MSE) of 129055.6, and Mean Absolute Percentage Error (MAPE) of 3.02%. WMA and SES, although useful in certain data conditions, show higher error rates in this case. This study confirms the effectiveness of SMA in the context of stable and less fluctuating restaurant sales data. With these results, restaurants can plan their inventory of raw materials and workforce more efficiently, reduce waste, and improve customer satisfaction.      

As the world of culinary creation develops, there are many food product innovations that, apart from being snacks, also contain the nutrients needed by the body. One of these foods is a snack bar. Snack bars are made to be a reliable source of high quality protein, fiber, vitamins and minerals and usually consumed by dieters for daily consumption or as snacks at certain times. Purple sweet potatoes and bananas are two food ingredients that are easy to get, especially in Indonesia, including Surakarta. These two food ingredients are usually processed for daily use because of their affordable prices, but most of them are traditional foods. This research aims to determine the process of making purple sweet potatoes and bananas into snack bars and find out respondents' opinions regarding this innovative snack bar product. The research methodology uses a qualitative method with an interview approach which is expressed descriptively using a questionnaire. The results of the research stated that the snack bar recipe formula was successful in finding the main raw materials of purple sweet potato and banana which were liked by respondents. The advice given is to improve the texture and durability of the finished snack bar product.

The wooden shipyard in Bahari Village is a privately-owned facility that conducts maintenance, repair, and construction of new wooden ships. The vessels serviced at this shipyard range from 10 GT to 25 GT and are made from wood. The purpose of this research is to evaluate the management of the wooden shipyard in Bahari I Village, Sampolawa District, South Buton Regency. The methodology used is a survey method, and the data is analyzed using fishbone analysis followed by a descriptive approach. The results of this study indicate that the construction and repair processes of wooden ships in Bahari I Village are not efficient due to facilities that do not meet standards, with only 22% of the necessary conditions being fulfilled. The management of this wooden shipyard is still far from adequate because several aspects remain uncontrolled, such as the shipbuilding process not meeting expected targets, delays in the availability and delivery of raw materials, and the use of very basic tools and outdated technology.  

Every company that carries out production activities needs a supply of raw materials. With the availability of raw materials, it is hoped that industrial companies can carry out the production process according to consumer demand. In addition, adequate supplies of raw materials in the warehouse are also expected to improve the smoothness of production or service to consumers, as well as prevent shortages of raw materials. This research aims to identify and analyze the inventory management of raw materials implemented by the National Tofu Factory. The research method used is descriptive, with analysis using the Economic Order Quantity (EOQ) method. The data collected is in the form of interview results as primary data. The results of the research show that the management of raw material inventory by the National Tofu Factory has not been optimal. Based on the EOQ calculation, the amount of existing raw material inventory is smaller than what is recommended by the EOQ method. Therefore, additional raw material supplies are needed to support the smooth production process. The National Tofu Factory is also advised to provide adequate warehouses to store raw material supplies, especially for soybeans, so that they can accommodate more raw materials and reduce ordering costs.

The Inventory Information System designed for CV Alan Bakery is a solution to the challenges of managing raw materials and bread that was previously done manually. CV Alan Bakery is engaged in bread production and sales shop, which requires efficient and accurate stock management. The system is designed using the Unified Modeling Language (UML) as a modeling tool, and implemented using the PHP programming language with the Laravel framework, as well as MySQL as a database management system. The UML approach was used to visually design the system structure, facilitating a better understanding of the relationships between entities in the system. The Laravel framework was chosen to speed up development, ensure security, and improve application performance. MySQL is used as a database to store raw material data, bread, sales transactions, and inventory-related information. This Inventory Information System helps CV Alan Bakery in automating the process of managing raw material and bread stocks. With this, problems related to discrepancies in the calculation of raw materials and bread can be minimized. In addition, the system allows for real-time stock monitoring, sales transaction tracking, and analysis related to inventory performance..

The principle of fish processing basically aims to protect fish from damage and decay. With the processing process, the activity of spoilage bacteria can be inhibited or stopped. One method that is often used is canning. The data collection methods used are observation, question and answer, and literature. The purpose of this writing is to know or describe how the effectiveness of the quality control process of canning sardines at PT Sarana Tani Pratama. The writing of this thesis is prepared based on the results of activities that have been carried out at PT Sarana Tani Pratama. The type of research conducted is descriptive qualitative research, which is intended to describe or collect data and information about the process of quality control of the production process of canning lemuru fish (sardinella lemuru sp) at PT Sarana Tani Pratama. The results of this study indicate that quality control carried out at PT Sarana Tani Pratama starts from the receipt of raw materials to the final product. The level of effectiveness of quality control carried out by PT Sarana Tani is considered to have run effectively and according to operational standards that have been set and supervised by the Quality Control (QC) team where they are tasked with controlling during the production process. Supervision is carried out in order to ensure the quality and quality of the product to be consumed and distributed in accordance with the standards that have been set.

This research aims to develop takoyaki by substituting wheat flour using white sweet potato flour (Ipomea Batatas Linneas) and adding powdered creamer.  White sweet potatoes were chosen for their high nutritional content and ability to improve texture and taste. Apart from that, processing white sweet potatoes into flour can extend the shelf life and increase the economic value of local agricultural products. The addition of powdered creamer can produce takoyaki with a softer texture and provides a creamy touch which increases the appeal of the final product. Organoleptic tests were carried out on 40 panelists to assess the criteria for shape, color (outside and inside), aroma, texture, taste and overall preference for whether it was well received by consumers. The research results showed that the proportion of 90% wheat flour and 10% white sweet potato flour produced the best quality takoyaki based on organoleptic test scores.  Apart from that, takoyaki products with a proportion of wheat flour and white sweet potato flour with the addition of powdered creamer contain 12.85% protein, 4.03% fat, 41.05% carbohydrates which have a high fiber content compared to conventional takoyaki. The cost of raw materials for takoyaki with the proportion of wheat flour and white sweet potato flour (Ipomea Batatas Linneas) is Rp. 40,365. The selling price of Takoyaki with a proportion of wheat flour and white sweet potato flour (Ipomea Batatas Linneas) is 19,000/portion.  

Problems related to waste have become a hot issue in the community and have received serious attention from policymakers. One practical way to overcome this problem is to manufacture eco-enzyme products whose raw materials use organic waste. Eco enzyme is a fermented process from organic kitchen waste such as fruit and vegetable pulp, sugar, and water until it becomes the final product in liquid fertilizer. This service aims to describe community social activities to overcome waste problems using the eco enzyme concept. The activities carried out were providing counseling related to how to manage household organic waste into eco-enzyme products, introducing and training the use of composter technology to process household organic waste into eco-enzyme products, and motivating and encouraging people to manage household waste into products of economic value. This study uses several methods such as presentation, discussion, question and answer, training, and evaluation handled by lecturers of the Faculty of Agriculture, Timor University. The study results show that people can apply eco enzyme technology, know how to use it, and produce economic value from organic waste.