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This activity aims to provide children at the Al-Riyadhoh Tenggumung Wetan Surabaya Islamic Boarding School (TPQ) on how to manage their time and energy during Ramadan to ensure a balance between learning and worship. The method used was descriptive with a qualitative approach and an Asset-Based Community Development (ABCD) approach. Data collection techniques were carried out through observation, interviews, and documentation. The results of the activity showed that the webinar and mentoring provided were able to increase the children's understanding and enthusiasm in managing their time between learning, worship, and rest during Ramadan. This activity also had a positive impact on increasing children's motivation to learn and discipline in carrying out daily activities. Therefore, good time and energy management is crucial to help children carry out learning and worship activities more effectively during Ramadan. In addition, this activity encourages the formation of positive habits, personal responsibility, and children's awareness to use their time productively and beneficially every day.

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

This community service activity aims to instill religious values in the students at TPQ Miftakhul Huda by establishing the habit of praying before and after wudu, as an effort to transform worship practices from mere physical routines into profound spiritual experiences. Using the Asset-Based Community Development (ABCD) approach, this program is carried out through five main stages: discovery, dream, design, define, and do. The results of the activity indicate that through intensive demonstration and practical guidance, the students experienced significant improvement in discipline, awareness of maintaining purity, and moral responsibility as manifestations of Muslim character from an early age. Integrating prayer into the wudu practice has proven effective as an educational tool in building the foundation of faith from an early age, or the “golden age.” The synergy between the student team, educators, and the utilization of institutional facilities proved effective in establishing operational standards for character education that comprehensively integrate physical, mental, and theological aspects. Thus, the practice of wudu prayer serves as a strategic educational tool in strengthening children’s foundational faith during the golden age amidst the challenges of shifting global values.

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

The phenomenon of moral degradation and the increase in negative activities among children during the crucial hours between dusk and evening have become serious challenges for the community in Ujung Negeri Kahan Village. This community service research aims to evaluate and optimize the role of the "Maghrib Mengaji" program as a preventive instrument to shield children from unhealthy environmental influences and gadget dependency. The method employed in this service is participatory mentoring using the Asset-Based Community Development (ABCD) approach, involving religious leaders, parents, and village officials. Through the restructuring of activities in mosques and prayer rooms, this program focuses not only on Qur'anic literacy but also on the cultivation of noble character (akhlakul karimah). The results indicate a significant transformation in behavior; children who previously engaged in counterproductive outdoor activities are now more focused on positive spiritual and social endeavors. The success of the program is indicated by a decrease in the intensity of nighttime wandering and an increase in learning discipline. The conclusion of this activity confirms that community synergy through structured religious programs is effective in reducing the potential for juvenile delinquency and strengthening the moral resilience of the younger generation at the rural level.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

This study aims to redesign the raw material yarn warehouse layout at PT. XYZ using the Class Based Storage method to improve storage and retrieval efficiency. The main problem identified in the warehouse is random item placement, resulting in relatively long retrieval times of approximately 10–15 minutes per pallet. This research applies a descriptive quantitative approach using a case study method. The data used consists of inbound, outbound, and inventory records of yarn raw materials from November 2024 to April 2025. The analysis was conducted using the FSN (Fast Moving, Slow Moving, and Non-Moving) method through the calculation of consumption rate and average stay, combined with ABC classification to determine storage priority. The results show that 9 types of yarn are classified as Class A, 11 types as Class B, and 11 types as Class C. Based on this classification, a new warehouse layout was designed by placing Class A items near the input-output area, Class B items in the middle area, and Class C items in the back area of the warehouse, thereby improving storage efficiency and reducing retrieval time.

This study aims to redesign the raw material yarn warehouse layout at PT. XYZ using the Class Based Storage method to improve storage and retrieval efficiency. The main problem identified in the warehouse is random item placement, resulting in relatively long retrieval times of approximately 10–15 minutes per pallet. This research applies a descriptive quantitative approach using a case study method. The data used consists of inbound, outbound, and inventory records of yarn raw materials from November 2024 to April 2025. The analysis was conducted using the FSN (Fast Moving, Slow Moving, and Non-Moving) method through the calculation of consumption rate and average stay, combined with ABC classification to determine storage priority. The results show that 9 types of yarn are classified as Class A, 11 types as Class B, and 11 types as Class C. Based on this classification, a new warehouse layout was designed by placing Class A items near the input-output area, Class B items in the middle area, and Class C items in the back area of the warehouse, thereby improving storage efficiency and reducing retrieval time.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

The management of used goods in warehouses involves a high level of complexity due to the wide variety of item types, differences in economic value, and limitations in space and labor. These conditions result in unstructured item arrangement, difficulties in determining item priorities, and inefficient loading processes caused by relatively long material handling distances. This study aims to analyze the application of the ABC Analysis method to improve layout efficiency and the management of used goods at the warehouse of UD. Barokah Mulia Rongsok. The research method employed is descriptive quantitative with a case study approach. Data were collected through observation, interviews, and warehouse record documentation, then analyzed using the ABC Analysis method as well as an analysis of the relationship between material handling distance and loading time. The results show that Category A items have the highest contribution in terms of value and movement frequency; however, under existing conditions, these items are still located far from the loading area. In addition, a relationship was found between material handling distance and loading duration. Based on these findings, a proposed warehouse layout was developed that prioritizes placing Category A items closer to the loading door, thereby potentially improving warehouse layout efficiency.

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

This community service program develops a pilot model of Pancasila Village based on Asta Cita in Paciran Village, Lamongan Regency through the integration of three intervention clusters: (1) national seminar to strengthen Pancasila values ​​and the agenda of “building from the village”, (2) training on downstreaming palm sap as a strengthening of the local economy and entrepreneurship based on village potential, and (3) coastal rehabilitation action through planting sea pine as an environmental adaptation in sandy coastal areas that are vulnerable to wind and erosion. The implementation method uses a participatory and asset-based approach (ABCD) that places residents as the main actors, with a series of activities including socialization, cross-party coordination, training on processing palm sap into value-added products (brown sugar and syrup), seminars with community leaders and academics, planting sea pine, and pre-post evaluation based on knowledge, skills observation, and participant satisfaction. The implementation results show the formation of a cross-generational commitment to make Paciran Village a pilot Pancasila Village, increased community capacity in palm sap processing, and the birth of collective coastal rehabilitation actions. The program also produced sustainability recommendations in the form of routine cross-generational agendas, utilization of village social media for educational content on Pancasila–nira–cemara laut, and the appointment of Pancasila students as environmental sustainability ambassadors in the village.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

The program “Youth Empowerment in Developing UMKM Assets through a Basic Business Management Workshop in Balung Lor Village” aims to address the low involvement of youth in the village’s micro-business sector, which is currently dominated by elderly entrepreneurs. This community service initiative applies the Asset-Based Community Development (ABCD) approach using observation, interviews, focus group discussions, and community asset mapping. The theoretical framework of asset-based empowerment positions youth as a crucial human asset for economic regeneration. The discussion highlights entrepreneurial mindset building, basic business literacy, digital marketing skills, and youth creativity in generating new economic initiatives. The results show significant improvement in youth understanding of production costing, capital management, business planning, and social media-based promotion. In conclusion, the ABCD approach effectively enhances youth participation in local economic development, strengthens UMKM sustainability, and lays a solid foundation for creating a future generation of adaptive and innovative village entrepreneurs.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

The formation of manners from an early age is crucial in building children's character with noble morals. Children at the Al-Quran Educational Park (TPA) often face challenges in understanding and applying adab values ​​in everyday life. This service activity aims to implement the Five Basic ABC Media as an intervention effort to increase understanding and application of etiquette among TPA children. This media is based on five main principles: Accept, Belief, Confidentiality, Empathy and Respect. The method used in this service is an interactive learning method involving 12 TPA children as subjects. Intervention is carried out through various educational activities, such as interactive games, manners simulations, discussions that focus on building positive character. The results of this service activity show that the application of the Five Basic ABC Media can provide practical understanding and ethical behavior to children, which is demonstrated through FGD activities. The conclusion from this service activity is that the Five Basic ABC Media is a fairly effective method in guiding TPA children to understand and apply etiquette in everyday life. It is hoped that this media can be a guide for TPA educators in developing character education based on Islamic values ​​in a comprehensive and enjoyable manner

The Sambal ABC advertising campaign “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content uses a character named Tejo. The Sambal ABC advertisement can strengthen the brand image and increase customer trust by including a character that fits the brand. Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her kitchen reflects its quality and deliciousness. This study specifically discusses the ABC chili sauce advertisement “Cap Cip Top – Icap Icip Ngetop ABC” in YouTube advertising content using a character named Mrs. Tejo. This is because Tejo is known as a housewife who cooks with passion, and the use of Sambal ABC in her cooking reflects the quality and deliciousness of her product. Therefore, this advertisement can strengthen the brand image and increase customer trust. This study uses a quantitative approach and uses random sampling. This study targets Sambal ABC consumers who watch the YouTube advertisement “Sambal ABC: Cap Cip Top – Icap Icip Ngetop”. This survey involved 109 respondents who were all aware of the Sambal ABC YouTube advertisement, had consumed Sambal ABC products, and were also aware of the Sambal ABC advertising campaign. A total of 109 respondents were interviewed; however, only 100 met the specified criteria. Survey data was collected through an online survey using SmartPLS 3.0. The results showed that respondents trusted the Sambal ABC brand more due to the use of influencers in its advertisements. This was determined based on the content of the advertisements and who spoke first. Ibu Tejo's power was such that respondents felt close to her and believed she was close to them because they shared similarities with her in several aspects of influencer credibility, including interests. Respondents also found Ibu Tejo interesting because she was funny, engaging, interesting, and entertaining, and she was able to explain Sambal ABC very well.