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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.

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health,  Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.

This study aims to analyze the revenue and efficiency of the coffee powder processing industry "Cap Jempol" in Rejang Lebong Regency. The research employs a quantitative descriptive approach, focusing on revenue analysis, cost structure, and efficiency levels. Data were collected through interviews, observations, and questionnaires distributed to business owners and workers in the industry. The analysis shows that the total revenue (TR) of the "Cap Jempol" coffee powder business is IDR 35,000,000 per month, with total costs (TC) amounting to IDR 21.229.542 per month. The resulting profit is IDR 13.770.458 per month, and the Revenue-Cost Ratio (R/C Ratio) is calculated at 1.65, indicating that the business is profitable and efficient. Furthermore, labor productivity is measured at 100 kg per worker per month, demonstrating an efficient production process. Several factors influencing business revenue include raw material costs, operational expenses, market demand, marketing strategies, and competition. The findings suggest that improving production efficiency, expanding market reach, and optimizing cost management could enhance business profitability.

Digital management training has become the main need for Micro, Small, and Medium Enterprises (MSMEs) in the era of digitalization. In Bengkulu, many MSMEs face challenges in adopting technology to improve operational efficiency, expand markets, and increase competitiveness. This study aims to analyze the impact of digital management training on increasing the management capacity of MSMEs in Bengkulu. This training includes an introduction to digital technology, online marketing strategies, application-based financial management, and customer data management. The results of the training show that the implementation of digital management has a significant positive impact on productivity, business management, and MSME revenue growth. The study also highlights the importance of ongoing support from the government and the private sector in facilitating the adoption of digital technology among MSMEs.

This research discusses the problem of optimizing the selection of security team commanders at PT. Pelindo Daya Sejahtera (PDS) to increase operational effectiveness. The aim of the research is to develop a Decision Support System (DSS) using the Additive Ratio Assessment (ARAS) method to select the best candidate to become the best security team commander. The data used includes alternative data as well as criteria such as work experience, leadership skills and technical security knowledge. The ARAS method allows the assessment of candidates based on scores that reflect their performance against established criteria. The result is a rating, which helps management select the most suitable commander based on the rating.

A geographic information system are highly valuable tools that help individuals or visitors explore noteworthy destinations. Implementing GIS for online restaurant searches within Southwest Sumba Regency aims to assist users in effortlessly obtaining detailed and accurate information about restaurant locations, enabling them to identify and reach these spots efficiently. The purpose of this project is to design a GIS application that leverages the capabilities of the Google Maps API. This API represents a sophisticated set of modern programming tools that facilitate seamless interaction between different software systems. The GIS application is developed using the waterfall methodology, which emphasizes a structured software development lifecycle to ensure uniformity and operational clarity. Therefore, the results of this study, with a geographic information system mapping the location of eating restaurants can provide information to tourists, as well as the community regarding the location of eating restaurants in the Southwest Sumba Regency area quickly and easily. 

Pesantren, as the oldest Islamic educational institutions, face complex challenges in environmental health management, primarily due to high residential density, limited sanitation infrastructure, and varying practices of Healthy and Clean Living Behaviors (PHBS). Although the religious concept of taharah (purity) serves as a foundation for cleanliness, there is a lack of in-depth research examining the integration of religious values, infrastructure conditions, and management systems in shaping the daily hygiene experiences of santri (students).This study aims to explore the santri's experience regarding environmental health management in pesantren, focusing on the integration of hygiene, sanitation, and Islamic religious values, while also identifying factors and challenges related to PHBS practices. This qualitative research, utilizing a descriptive phenomenology design, collected data through in-depth interviews with three female santri informants (with 8–9 years of boarding experience). Data analysis was conducted using the six-phase thematic analysis method by Braun & Clarke (2006).The study identified five main themes: (1) Infrastructure is quantitatively adequate but faces operational issues (queues, seasonal clean water scarcity); (2) PHBS practices show positive behavioral changes (self-reliance) but waste management remains traditional; (3) The religious value of taharah acts as a strong intrinsic motivation; (4) The management system involves multi-level roles (kiai-ustaz-administrators) that face consistency challenges; and (5) Main obstacles include limited facilities, varying levels of santri awareness, and disparity in educational programs. Poskestren (Pesantren Health Post) represents an institutional effort to provide basic health services.Environmental health management in pesantren requires a holistic approach, integrating infrastructure improvement and sustainable waste management systems, alongside developing education that unites Islamic religious values with modern health knowledge. Optimizing the religious strategy and strengthening national monitoring/standardization systems are key to program sustainability.

This study aims to implement accounting records in 21Labels MSMEs engaged in online clothing trading, which previously did not use a financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a quantitative descriptive method with data collection through interviews and financial statement analysis. The results of the study show that after implementing structured accounting records, 21Labels MSMEs managed to record a net profit of IDR1,609,107 in the September 2024 period. In addition, the financial position report shows that the company has a healthy financial structure, with total assets of IDR10,609,107 which are fully financed by equity. This study shows that the implementation of proper accounting records can help MSMEs in managing finances and improving operational efficiency, as well as strengthening the company's capital position.

This study aims to analyze the influence of internal combustion engine instructional tools on the competency achievement of cadets at the Indonesian Naval Academy Technical Corps. Using a mixed-methods research approach with sequential explanatory design, this study involved 160 cadets divided into experimental group (n=80) and control group (n=80). Quantitative data were collected through knowledge competency tests, practical skills assessments, and attitude scales, while qualitative data were obtained through in-depth interviews, focus group discussions, and participatory observations. The results showed that internal combustion engine instructional tools had a positive and significant effect on cadet competency achievement in three domains: knowledge (Cohen's d = 1.56), practical skills (Cohen's d = 2.68), and learning attitudes (Cohen's d = 1.62). Multivariate analysis showed that the use of internal combustion engine instructional tools explained 68.8% of the variance in the combination of cadet competencies (Wilks' Lambda = 0.312, p<0.001). Qualitative findings identified four main themes: enhanced conceptual understanding, hands-on skills development, increased motivation and engagement, and implementation constraints. Mediation analysis showed that attitude served as a partial mediator in the relationship between instructional tools and competency achievement. The results confirm that internal combustion engine instructional tools are a crucial determinant factor in technical competency achievement, with significant implications for military technical education curriculum development and Indonesian Navy operational readiness.

Operations are defined as activities that manage production factors and create value-added products through the transformation process. However, to remain competitive in an increasingly dynamic market, e-commerce companies must optimize their operations, particularly in the areas of logistics, inventory, and customer service management. This is evidenced by the growing ease with which people can meet their needs, especially with the presence of modern marketplaces throughout society. The research method used is literature research, which focuses on the collection and analysis of secondary data from various relevant sources. The sources of information used in this context include books, journal articles, research reports, and other relevant documents. In addition, the collected data will be analyzed systematically to identify patterns, trends, and gaps in previous research. Operational management of e-commerce in Indonesia faces various complex challenges. One of the main issues is related to logistics and delivery. Inadequate infrastructure in various regions, especially remote areas, results in longer delivery times and significantly increased logistics costs. Furthermore, inventory management is also a major issue. Operational management of e-commerce sales encompasses several structural or regulatory aspects, operational aspects, and operational management systems.

This study focuses on black-box testing of JivaJoy software, an online product stock management and ordering system. The primary goal of this research is to evaluate the functionality and performance of the system's key features, including profile management, CRUD operations for admin and customer accounts, product stock management, shopping cart, order management, and AI counseling. Black-box testing was applied to assess whether these features meet expected operational standards and user requirements without considering the internal code structure. The test results indicate that most features function as expected. However, some issues were identified related to input validation, particularly with email format, phone number length, file uploads, and product stock management. Additionally, the order management and AI counseling features showed deficiencies in error handling and input validation. Based on these findings, the study recommends improvements in input validation, product stock management, shopping cart functionality, and AI counseling systems to enhance the reliability and performance of the JivaJoy platform. These enhancements are essential to deliver more efficient, secure, and optimal services, ensuring better user experiences and customer satisfaction.