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Etty Zuliawati Zed; Eliza Kotrun Nada; Muh Arham Aswad; Nisah Ukhfi Angreani; Siti Khoirunnisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village cooperatives have a strategic role in driving local economic growth and improving community welfare. However, suboptimal managerial management is often a major obstacle in achieving these goals. This study aims to analyze and identify strategies to optimize economic managerial in village cooperatives in Melarmukti Village, North Cikarang District. The method used is a descriptive qualitative approach through observation, interviews with cooperative administrators, village officials, and local communities. The results showed that cooperatives in Melarmukti Village still face various challenges, such as the lack of managerial training, the lack of periodic evaluations, and low collaboration with external parties. Optimization can be done through increasing the capacity of cooperative human resources, implementing a periodic evaluation system, and establishing strategic partnerships with financial institutions and universities. With targeted and sustainable managerial improvements, village cooperatives have great potential to become economic drivers and improve community welfare at the local level.

Muhamad Syahwildan; Tutiek Indriani; Abel Nabila; Wini Nur Optaviani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.

Widya Ayu Angelica; R. Indriyanto

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

The art of barongan is a form of art found in Blora Regency, Central Java. One of the barongan groups that still exists today is the Barong Singo Kubro. It is a form of traditional performing art that has developed in Balongrejo Village, Banjarejo District, Blora Regency. The performance has an initial pattern, a core pattern, and a final pattern, and it contains elements of performance such as themes, characters, movements, costumes, make-up, stage arrangement, and props. This research aims to describe the form of the performance. The approach used is descriptive qualitative with techniques of observation, interviews, and documentation. The results of the study indicate that the performance is arranged in a colossal manner, consisting of an opening barong, small bujangganong, large bujangganong, kerah barongan, jaranan, dadak merak, extreme attractions, and a closing barongan.

Eugenea Chiquita Zahrani Assyarif; I Kadek Dwi Nuryana

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to conduct customer segmentation and develop a classification model to predict the clusters of new customers at Monex Toys Abadi Bekasi, a micro, small, and medium enterprise (MSME). Segmentation was performed using the K-Means Clustering algorithm, incorporating parameters such as Recency, Frequency, Monetary (RFM), purchased products, payment methods, shipping cost discounts, and the total number of products purchased by customers. The segmentation results revealed two clusters: (1) Discount Hunters and (2) Loyal Customers. Subsequently, a classification process was conducted to predict customer clusters using the K-Nearest Neighbor (KNN) and Support Vector Machine (SVM) algorithms. Evaluation results indicated that all models achieved high accuracy exceeding 98%. The best-performing model was obtained with SVM using a 70:30 data split, achieving an accuracy of 98.81%. This classification model was then implemented into a Streamlit-based cluster prediction application, enabling users to identify customer segments in real-time. The findings of this research are expected to assist MSMEs in understanding customer behavior, enhancing service quality, and supporting more effective marketing strategies.

Ikhsan Febriansyah; Munawar Munawar; Endang Ruswanti

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The digitalization of healthcare had prompted health institutions to adopt digital content marketing as an innovative strategy for service promotion and patient loyalty development, while preserving service reliability as a crucial loyalty factor. Recent empirical research had revealed inconsistent findings about the non-linear relationships among these variables, which necessitated additional investigation incorporating trust as a mediating factor. This research sought to provide empirical validation of how trust mediated the relationship between service reliability, digital content marketing, and patient loyalty within hospital settings. The study employed a cross-sectional methodology using purposive sampling with 119 outpatients from Hermina Kemayoran Hospital in Jakarta. The analytical approach utilized the three box method for descriptive analysis and Partial Least Square-Structural Equation Modeling (PLS-SEM) via Smart-PLS 4 for inferential analysis. Results demonstrated that both digital content marketing and service reliability influenced patient loyalty indirectly through trust mediation, though digital content marketing's indirect influence was considerably weaker than its direct impact. The research determined that trust served as a partial mediator in how digital content marketing and service reliability affected patient loyalty development in hospital environments.

Noor Syifa Hayati; Teguh Wicaksono; Abdurrahim Abdurrahim

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to examine: (1) the influence of Key Performance Indicators (KPIs) on employee performance at PT Nogopatmolo Banjarmasin, (2) the influence of employee performance on company productivity at PT Nogopatmolo Banjarmasin, (3) the influence of KPIs on company productivity at PT Nogopatmolo Banjarmasin, and (4) the influence of KPIs on company productivity through employee performance as a mediating variable. This research employed a quantitative approach. The population consisted of all employees at PT Nogopatmolo Banjarmasin, totaling 120 individuals. A sample of 54 respondents was selected using the Slovin formula. Primary data were collected through interviews and questionnaires, while secondary data were obtained through documentation studies. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the SmartPLS 3.0 application. The results of the study indicate that: (1) KPIs have a positive and significant effect on employee performance at PT Nogopatmolo Banjarmasin, (2) employee performance has a positive and significant effect on company productivity, (3) KPIs have a positive and significant effect on company productivity, and (4) KPIs have a positive and significant effect on company productivity through employee performance as a mediating variable. These findings suggest that the proper implementation of KPIs can enhance employee work quality and sustainably boost company productivity. A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object of research, (2) problems, and research objectives, (3) proposed methods, (4) main findings and results and synthesis of main ideas, and (5) conclusions.

Siti Nurhaliza; Julianto Hutasuhut; Anggia Sari Lubis; Muhammad Rahmat

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This research is motivated by the importance of human resource management through job transfers, increasing professional competence, and extrinsic motivation to improve employee performance, especially in the plantation sector. PTPN IV Regional II Kebun Limau Mungkur is a state-owned company that prioritizes AKHLAK values in its management practices. The main objective of this study is to analyze the effect of job transfers, professional competence, and extrinsic motivation on employee performance. The research approach used is quantitative associative with multiple linear regression analysis method. The population in this study were all employees of PTPN IV Regional II Kebun Limau Mungkur totaling 125 people, with a sample of 95 respondents determined by the Slovin formula. Data collection techniques were carried out through field studies, documentation, and questionnaire distribution. Data analysis was carried out by testing validity, reliability, classical assumption tests, and multiple linear regression using the SPSS program. The results of the study showed that partially, job transfers, professional competence, and extrinsic motivation each had a positive and significant effect on employee performance. Meanwhile, simultaneously the three variables also had a significant effect on employee performance. This finding emphasizes the importance of implementing appropriate HR management policies to support company productivity and sustainability.

Dava Alifiano; Khambali Khambali

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The amount of load on the vehicle requires a balance current and voltage. To fullfill the requirement, vehicle use a energy stroage media called lead acid battery. Although the lead acid battery have a impaccable durability, the performance will be decrase as long as use, especially in term of power and durability. The downgrade performance from the battery make high cost replacement, meanwhile there is a change to fix the battery. One of the methode to fix is replace the cell and added H₂SO₄ electrolyte concentrat variation. This research intend to examine repairment effectivity and electrolyte concentrat variation on power for used lead acid battery NS40 type. H₂SO₄ electrolyte that used is 30%,40% and 45%  examine with 5 static dummy load 1 Ω 100 W pararrel circuit. Each electrolyte examine 60 times to obtain performance and durability data. The results show that increasing the concentration of H₂SO₄ has a significant effect to produce the voltage and current. At 30% concentrate, an average voltage is 9.8 V and the current is 30.125 A at 40% concentarte, the voltage is 10.18 V and the current is 32.731 A and at 45% concentrate, the voltage is 10.19 V and the current 33.375 A.

Furqonudin Furqonudin; Haris Abizar

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This The maintenance objectives of a C6240A-type lathe involve a number of crucial aspects, including gears, tool bits, toolposts, lower sled and upper sled. This study was to investigate effective maintenance strategies for each of these components, focusing on preventive and predictive maintenance. Gears: Regular lubrication is also necessary to ensure smooth gear movement and prevent excessive friction that could lead to failure. Chisel Bits: Monitoring the condition of the tool blade needs to be done regularly. Toolpost: The toolpost needs to be checked periodically to ensure availability and safety of the cutting tool. Bottom and Top Slings: Maintenance of the lower and upper slings involves checking for tension and wear. C6240A type lathe users can minimize the risk of failure, improve operational efficiency, and extend the life of the machine. The method used in this research is a qualitative method, by means of observation and interviews. The results of this study are that the gears can be more durable because lubrication is always given and not easily thirsty, the tool blade is not easily blunted because the workpiece is fed little by little, and frequent honing is done to keep it sharp. The locking toolpost is not easily damaged if you use a rubber hammer when locking, the bottom row makes a change of ashock so that it can do automatic turning. This maintenance can increase the life of the lathe for longer operation.

Nur Laili Rahmawati; Yoniv Erdhianto

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

Ahmad Azus Azhar Fathoni; Khambali Khambali

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Adding too many electrical components to a vehicle can cause a lack of electrical energy. To overcome this, the capacity of the charging system needs to be improved. One method is by changing the diameter and number of turns of the copper wire in the stator coil. This study tested various combinations of wire diameter and turns to examine their effects on the voltage and temperature produced by the stator coil. The test used wire diameters of 0.7 mm, 0.9 mm, and 1.1 mm, with 50, 60, and 70 turns, at a constant engine speed of 3000 RPM for 5 minutes. The lowest voltage was recorded with a 0.7 mm diameter and 50 turns 26.5 V at the start and 25.7 V at the end. The highest voltage came from the 1.1 mm diameter with 70 turns 51 V at the start and 48.6 V at the end. The starting temperature for all variations was 36 °C. The lowest end temperature was 47.3 °C (0.7 mm, 50 turns), and the highest was 48.8 °C (1.1 mm, 70 turns). The results show that increasing both diameter and the number of turns raises voltage output, while temperature also increases slightly.

Dea Debora Losoh; Jefry Jack Mamangkey; Meity N. Tanor

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Biology education requires a learning strategy that can improve conceptual understanding while developing students' critical thinking skills. This study aims to analyze the influence of the Project-Based Learning (PjBL) learning model on the learning outcomes of class X students on biodiversity materials at SMA Negeri 1 Melonguane. The research uses a quasi-experimental method with a Pretest-Posttest Control Group Design, involving two classes, namely the X-A experimental class taught using the PjBL model with a mini ecosystem project, and the X-D control class. The control class is taught conventionally. The analysis results showed a significant increase in the posttest score of the experimental class with an average of 79.33 compared to the control class with an average of 73.39. These findings indicate that applying the PjBL model effectively creates active learning, increases student engagement, and develops problem-solving skills and creativity. The lower variability of scores in the experimental class showed that PjBL could accommodate differences in students' abilities. Project-based learning also arouses students' motivation and confidence, making Biology learning more contextual and meaningful. The implications of this study show that applying the PjBL model can be an alternative to Biology learning strategies to improve learning outcomes while supporting the development of 21st century skills. This research enriches the literature on Biology learning innovations. It opens opportunities for further studies related to the application of PjBL to other materials or long-term impact analysis on students' academic achievements.

Motea Naji Dabwan Hezam; Mardani, Dadan; Jahari, Jaja; Supiana Supiana

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Yemen's protracted crisis has severely disrupted the educational sector, rendering the implementation of national education policies inconsistent and largely ineffective. This article explores the major challenges faced in executing educational policies in post-crisis Yemen, focusing on the gap between well-formulated regulatory frameworks and the realities of field implementation. Drawing upon a qualitative literature review and document analysis, the study identifies several critical barriers, including political instability, inadequate infrastructure, funding shortages, and regional disparities. The analysis also highlights the resilience of local actors and communities who often act as de facto education providers in the absence of centralized governance. Findings suggest that the success of post-crisis education policy in Yemen depends not only on formal regulation but also on adaptive, community-driven implementation mechanisms. The study concludes with strategic recommendations to bridge the policy-practice gap through decentralized governance, international partnerships, and targeted investment in teacher development and school reconstruction. These insights contribute to a broader understanding of educational recovery in fragile and conflict-affected settings.

Showatul Dini; Irvan Iswandi; Dewi Utami

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The use of various instructional media plays a significant role in the teaching process, as it can stimulate students' interest and encourage active participation in learning activities. By utilizing a variety of educational tools, children can enhance the efficiency of their learning in relation to the material delivered by the teacher. Teachers are expected to select the most effective teaching models, instructional media, and strategies to improve students' understanding. The use of instructional aids such as fraction clocks can serve as an innovative resource for teachers in presenting learning materials. Through the implementation of such media, teachers can expand the scope of media utilization in the educational process. The use of fraction clocks aims to inspire and improve students’ learning outcomes in the field of mathematics. The study employs a quantitative approach. This quasi-experimental study applies a Pretest-Posttest Control Group design. 50 students participated in the study. The collected data are analyzed using descriptive statistical techniques to describe the students’ pretest and posttest results. Furthermore, inferential statistics, including normality tests and hypothesis testing, are used to support further interpretation. The findings revealed that for the pretest, students had an average score of 51.92, indicating a moderate level of achievement, with a percentage of 62%. And the students’ postest scores increased to 66.92, indicating a higher level of achievement, with a percentage of 69% based on a sample of 26 students. The Paired Sample T-test showed a Sig. (2-tailed) value of 0.000, which is lower than the predetermined significance level of 5% or 0.05. This indicates the rejection of null hypothesis and acceptance of alternative hypothesis. It can be concluded that the use of fraction clock as an instructional medium has positive effect on students’ learning outcomes and enhances their understanding of fraction concepts.

Hermansyah Hermansyah; Sudirman Sudirman; Arlita Dahlan Fattah

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Tradition is a series of values, to support life and culture. The residents of Ilath Village, Buruh Regency, have various traditions, including the seven likur night tradition. This tradition is carried out on the last 10th night of the month of Ramadan. This activity starts from the preparation stage to the implementation. The series of activities carried out starting from cleaning the house, road, grave, preparing ketupat jiwa, damar, collecting pieces of banana stems, praying together, and distributing ketupat jiwa which are distributed to widowers or widows, and orphans, and the residents of Ilath in general illustrates collective awareness. The implementation of the seven likur night tradition is marked by the burning of damar which is carried out after the Maghrib prayer. The light of the damar as a symbol of connectedness between residents, is also a symbol of welcoming a night full of blessings from other months. In addition to burning damar, residents also prepare and deliver ketupat jiwa to the Mosque after the Isya prayer, which will later be read a prayer together led by the Khotib after the Tarawih prayer. After the ketupat jiwa has been prayed for, the children and the gods also take part in distributing the ketupat jiwa to the widowers or widows, and orphans in the area.

Adinda Refa Shabira; Luthfi Hana Fadiah; Muhimatul Umami

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2025 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

This study aims to determine the phytochemical content of Black Soldier Fly (BSF) larvae extract, also known as Hermitia illucens. The maceration method with 96% ethanol solvent was used for extraction, followed by evaporation using a rotation evaporator. Qualitative phytochemical tests were carried out to identify compounds such as alkaloids, flavonoids, saponins, terpenoids, polyphenols, steroids, and triterpenoids. The results showed that BSF maggot extract contained alkaloid and flavonoid compounds that were positively detected, while other compounds were not detected by the method used. The alkaloid and flavonoid content has antimicrobial, anti-inflammatory, and antioxidant properties. These results indicate that BSF larvae can function as a source of natural biopharmaceutical active ingredients. However, the type of solvent used and the process conditions used affect the success of the extraction.

Aristo Dapa Ole; Elsa Christin Saragih

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The purpose of this study was to analyze the income and feasibility of lowland rice farming. The study was conducted in Umbu Pabal Village, Umbu Ratu Nggay Barat District, Central Sumba Regency from May to June 2025. The research sample was 81 lowland rice farmers in Umbu Pabal Village. Data analysis used in this study includes income analysis and feasibility analysis of lowland rice farming. The results of the income analysis show that the average income of lowland rice farming in Umbu Pabal Village is IDR 31,548,817.37 per hectare. The results of the feasibility analysis of lowland rice farming in Umbu Pabal Village indicate that agricultural activities are feasible to implement.

Supriyadi, Slamet; Yulianto, Nanang; Margana; Widiyastuti, Endang; Yunianti, Esterica +1 more

Adi Widya: Jurnal Pengabdian Masyarakat 2025 Lembaga Penelitian dan Pengabdian Masyarakat

Making ecoprints to improve skills in using natural materials in learning arts and culture and crafts for elementary school children in Kalijambe, Sragen. Making this ecoprint means that the motifs produced on each fabric have different colors and patterns even though they use the same type of plant leaves. This is due to several factors, the relatively different shapes of the leaves. The introduction of ecoprinting to elementary school children creates a creative experience in learning arts and culture and crafts. Another contribution that can be achieved from this training is the growth of students' awareness of the potential of the environment and the desire to preserve nature. Ecoprint work training also provides real and meaningful learning experiences. Exploring the variety of natural materials around, especially leaves, adds value to aesthetic sensitivity. Apart from that, ecoprints also have quite a lot of selling value.

Vika Irmainsyah; Muhammad Afdholil Kholiqoh Insani; Adam Sidqi; Mohammad Kanzunnudin

This study aims to uncover and analyze the religious values ​​contained in the story of the Legend of the Sunan Muria Mosque by Mohammad Kanzunnudin, which is included in the book Cerita Rakyat Pesisir Timur. The study used a descriptive qualitative approach with a listening-noting technique to identify religious elements in the text. The results of the study indicate that the religious values ​​in this story include three main dimensions as stated in Permendikbud Number 20 of 2018. First, the dimension of the relationship between humans and God is depicted in Sunan Muria's determination to establish a mosque as a form of worship, spiritual perseverance, tawakal, and patience in the face of failure. Second, the dimension of the relationship with fellow humans is seen in the cooperation between Sunan Muria and Sunan Kudus in spreading Islam, as well as social interactions that reflect the spirit of brotherhood. Third, the dimension of the relationship with nature is reflected in the selection of a mosque location that is in harmony with the environment and the use of natural materials such as river stones, teak wood, and reeds, without damaging the surrounding environment. This story proves that folk legends not only contain historical elements, but also store spiritual values ​​that can be used as a medium for learning religious character for children.  

Meti Maria Enjela Neolaka; Onci Amida Nope; Yulita Laosana; Oktavia Delvana Tilman; Yonathan Foeh

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Instilling religious values from an early age is a crucial component in shaping students' character, particularly through religious education at the elementary school level. SD Inpres Oesapa routinely implements a joint worship program as a form of integrating spiritual values into formal education. This study aims to evaluate the implementation of the joint worship program at SD Inpres Oesapa using the CIPP evaluation model (Context, Input, Process, Product), to assess the program's effectiveness and provide recommendations for improvement. The study employs a qualitative approach with in-depth interviews, observation, and documentation techniques. The contextual evaluation shows that the program aligns with the school’s vision and receives strong support from teachers, parents, and the surrounding community. In terms of input, the program is supported by religious education teachers and necessary facilities, although there is still a need to improve teaching competence. The process evaluation reveals that the worship activities, held twice a month, are well-received by students, who feel enthusiastic and spiritually engaged. Product evaluation indicates positive behavioral changes in students, such as increased discipline, responsibility, and religious habits, though challenges remain for younger students with lower attention spans. Overall, the joint worship program has proven effective in fostering students' religious character and is recommended for further development with contextual approaches suitable to different grade levels.