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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.

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.

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 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.

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.

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

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ​​estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

The development of the park at Sunan Giri University Surabaya aims to improve the integration of the green environment on campus through the utilization of ecological, social, cultural, economic, and aesthetic functions of the park as a green open space. This research uses the Asset-Based Community Development (ABCD) method to develop the park as a green space at Sunan Giri University Surabaya. The ABCD method focuses on utilizing community assets, such as available land and the support of the academic community, to design parks that function ecologically, aesthetically, socially, and economically. Through observation and focus group discussions, community needs and potentials were identified for garden planning. Project implementation was carried out in stages involving active participation from the campus community. The results showed that the developed garden successfully improved the aesthetics and tidiness of the campus environment and supported social and cultural functions. The evaluation showed that the success of the program was influenced by community support and land availability, despite challenges such as dry soil conditions. The development of this garden is expected to become a model of environmental sustainability and strengthen the university's image as an institution that cares about the environment.

Abuse of Narcotics, Psychotropics and Addictive Substances (Drugs) among the younger generation is a crucial issue that threatens the future of the nation. This abuse has a significant negative impact on the mental and physical development of the younger generation. Therefore, prevention efforts through education, routine counseling and positive activities in the community are very important. The socialization program on the dangers of drugs was carried out at the Sumbersari Village Hall, Ngampel District, Kendal Regency. The targets for this activity are teenagers from Sumbersari Village. This activity is carried out using the ABCD method which includes identifying community strengths, asset mapping, community economic analysis, creating relationships and activity priorities, as well as monitoring and evaluation. The results of counseling regarding the abuse of narcotics, psychotropic substances and other addictive substances in Sumbersari village show significant benefits for the younger generation. Participants' responses emphasized the importance of the understanding provided. The suitability of participants' expectations with the reality of the activity can be seen from the appreciation for the presence of food and similarities with socialization at school. Participants' understanding also increased thanks to the material presented in an interesting way. Comfort during activities is an important factor in maintaining participant concentration. However, participant satisfaction was affected by schedule discrepancies.

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.

This research discusses the importance of building an entrepreneurial spirit among teenagers, especially by utilizing Rumah Honai creations as an innovative means. Entrepreneurship is seen as a key skill for the younger generation in facing future challenges and contributing to economic growth. Asset-Based Community Development Method (ABCD) is used to identify and utilize community potential and assets in developing empowerment programs. The discussion focuses on two main aspects: building an entrepreneurial spirit and combining innovation, culture and entrepreneurship through Rumah Honai. The development of an entrepreneurial spirit is emphasized as a continuous process that requires commitment, continuous learning and the ability to adapt. The Honai House, as a symbol of Papuan cultural heritage, was introduced as a creative tool to instill entrepreneurial values ​​such as creativity, risk taking and problem solving. This research shows that involving teenagers in the creation of Honai Houses can develop practical business skills, increase cultural awareness, and promote social responsibility. This approach not only builds a strong entrepreneurial foundation but also promotes cultural heritage preservation and sustainable social development. In conclusion, the integration of entrepreneurship with cultural elements such as Rumah Honai offers a holistic approach in preparing the younger generation to face future challenges, while maintaining their cultural identity.

Every company is obliged to carry out efficiency strategies in every business process in order to continue to exist in today's increasingly fierce competition. This research aims to determine the magnitude of the OEE value and the dominant factors from the six big losses analysis which is used as a proposal for improvements to the cutting machine at PT ABC. The method used is Availability Ratio, Performance Ratio and Rate of Product Quality as basic elements of Overall Equipment Effectiveness and Six Big Losses and analyzed using a fishbone diagram. Calculation results for the period September 2023 to February 2024 obtained an OEE value of 82.58% with the largest contributor to losses being the idling and minor stoppages and Reduce Speed ​​factors. To overcome this, it is necessary to increase skills in identifying and repairing machines, implementing clear standard operating procedures, operator skills in conveying information about machine damage, as well as standard material for parts used by machines.    

MSMEs contribute 61.07% of GDP, equivalent to 8.6 trillion. The Surabaya local government is developing MSMEs by encouraging its people through increasing creativity and innovation so that they can create new business ideas. The purpose of this service is to help produce an innovative drink that has many properties, explore the properties possessed by sappan wood and Indonesian spices in the drink, learn to design a creative and innovative business, help develop MSMEs in the region. The service method carried out is Asset Based Community Development (ABCD) because the area already has MSME assets in the form of wedang secang which needs product innovation to further expand the market. The results of this service increase sales of wedang secang MSMEs through new product innovations of secang with added milk.

children are the successors of the family and the nation. In Kedung Jumputrejo Village, Sukodono Subdistrict, the development is very dense which requires the community to compete to continue living. This community service focuses on introducing the concept of trading to foster an entrepreneurial spirit. The main objective of this community service is to introduce the concept of trading to children or santri at TPQ Alif Lam Mim, Kedung Jumputrejo Village, Sukodono District with the aim of fostering an entrepreneurial spirit from an early age. The strategy method in this community service is Asset Based Community Development (ABCD). The results of the service showed that there were children's characters who began to dare to express opinions in negotiations based on what they wanted to get and began to grow their interest in entrepreneurship which was reflected in their enthusiasm.

Early marriage is a phenomenon that is often found in various regions of the world, including in Indonesia. This phenomenon presents a number of risks and negative impacts on individuals, families and society as a whole. Therefore, one of the project groups of 19 Community Service Lectures in Bungkuk Village focuses on early marriage socialization which has the aim of increasing youth awareness about the negative effects of early marriage, as well as educating them about the importance of postponing marriage until a more mature age. The method used in carrying out this work program is an Asset Based Community Development (ABCD) based approach which is based on facts and data obtained in the field. A collaborative approach involving students, lecturers, youth, and related parties is also an integral part of this program. The expected outcome of this work program is to increase the awareness of young people in Bungkuk Village about the risks of early marriage, which will eventually lead to changes in behavior and views towards postponing marriage. Through this article, it is hoped that readers will gain a deeper understanding of the significance of this community service program in overcoming the challenges of early marriage and promoting the positive development of young people.