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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.

Waste management remains one of the major challenges in urban areas, including Rungkut Menanggal Subdistrict, Surabaya. Although two active waste banks already exist, community participation and the optimization of social and material assets remain limited. This community empowerment program aims to optimize local potential through the strengthening of social and material assets based on waste bank activities using the Asset-Based Community Development (ABCD) approach. This approach emphasizes the utilization of existing community strengths and resources to create sustainable social transformation. The program was carried out through five participatory stages: discover, dream, design, define, and destiny. The results show a significant improvement in the community’s capacity for household waste management. Residents were able to process approximately 100 kg of organic waste into compost and create creative products such as decorative bags made from plastic waste. Moreover, collaboration among local institutions such as Karang Taruna Arkidli, PKK, Posga Venus, Posga Bumi, and KSH increased, strengthening collective action in environmental management. This program demonstrates that the ABCD approach effectively enhances social capital, increases community participation, and generates both economic and environmental benefits. Waste bank management based on local asset empowerment can serve as a model for inclusive and adaptive community development in urban environmental contexts.

This study analyzes the implementation of Asset-Based Community Development (ABCD) principles in the 'Nusa Loe' program in Biting Village, East Manggarai. The ABCD approach emphasizes utilizing local assets such as social networks, cultural traditions, natural resources, and human skills as the foundation for sustainable development and community independence. The program begins with an asset mapping activity led by the community, enabling the identification of the village's strengths from five key aspects: human, social, natural, institutional, and cultural assets. Through active participation, the community designs and implements development activities based on local potentials, replacing the conventional development paradigm that focuses on deficiencies and needs. The qualitative research approach employs in-depth interviews, participatory observations, and data triangulation to understand the shifts in mindset and community empowerment. The findings show that the implementation of ABCD successfully transformed the community's mindset, previously dependent on external aid, into a more independent and self-confident one. For example, Mr. Petrus, who improved the economic value of local coffee products after attending a coffee roasting training, and Mrs. Maria, who emphasized the importance of social capital and solidarity in supporting the sustainability of village businesses. The strengthening of cultural assets and local traditions, such as the Caci dance and customary rituals, was also integrated into the village's development plans and institutional management. The 'Nusa Loe' program demonstrates that asset-based empowerment can build a self-reliant, innovative, and sustainable village in the face of development challenges.

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

Bulu Village, Sugihwaras District, Bojonegoro Regency, is an agricultural village with abundant natural resource potential, including tobacco. However, community agricultural practices still rely heavily on the use of chemical pesticides, which are relatively expensive and carry the risk of negative impacts on human health and environmental sustainability. This situation prompted the implementation of a community service program in the form of training in the manufacture of natural pesticides from jadam sulfur and tobacco leaves using the Asset-Based Community Development (ABCD) approach. This approach was chosen because it focuses on exploring and optimizing local assets, both in the form of natural materials and community social skills. The training activities were attended by farmer groups and youth organizations (Karang Taruna), which play a crucial role in the program's sustainability. The training materials included theories on the dangers of chemical pesticides, the advantages of natural pesticides, and hands-on practice in making pesticides from jadam sulfur and tobacco leaves. Evaluation of the activities was carried out through observation, interviews, and the distribution of questionnaires to participants. The evaluation results showed a significant increase in farmers' knowledge about environmentally friendly pesticides, skills in making natural pesticides, and growing awareness of the importance of sustainable agriculture. In addition, the involvement of Karang Taruna strengthens the sustainability of the program through regeneration and ongoing mentoring. Overall, this training demonstrated the effectiveness of the ABCD approach in optimizing local potential to produce more economical, healthy, and environmentally friendly agricultural innovations. Thus, this program not only supports increased agricultural productivity but also contributes to the broader well-being of rural communities.

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.

The production process of graphite glass at ABC faces challenges in the form of waste that has an impact on low operational efficiency. Waste in production activities can affect the quality, cost, and timeliness of product completion. This study aims to identify the most dominant types of waste and provide relevant improvement recommendations to improve production efficiency. The method used is Value Stream Mapping (VSM), a visual approach that maps the flow of the production process from raw materials to final products. The research stage is carried out through direct observation on the production floor, time study, interviews with employees, and documentation of production activities. The results of the analysis show that the most dominant form of waste is overprocessing, which is a repetitive activity that does not add value to the product. This causes longer production cycle times and reduces the effectiveness of resource use. To overcome this, this study provides several recommendations, including: combining production processes that have similar functions, redesigning workflows to make them more concise, and eliminating activities that do not provide added value. The implementation of this improvement has proven to be effective by increasing the Process Cycle Efficiency (PCE) value from 45% to 67%. The increase in PCE reflects that the production process has become more efficient, the workflow is smoother, and the rate of waste has decreased significantly. In addition, the results of this study also confirm that the application of the VSM method can be a strategic solution in identifying sources of inefficiency, designing continuous improvements, and increasing the competitiveness of companies. Thus, the company is expected to continue to evaluate, control, innovate, and improve technology so that efficiency achievements can be maintained, expanded, and improved consistently and sustainably in the future.

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.

This research examines the legal framework governing digital employment contracts on gig economy platforms, with particular focus on the tension between operational flexibility and worker protection within the Indonesian legal context. The study employs comparative legal analysis methodology, exam-ining Indonesia's regulatory approach against international frameworks including the European Union's Platform Work Directive (2024), California's AB5 legislation, France's flexicurity model, and Spain's Rider Law. The research analyzes the employment status classification challenges faced by approximately 2.5 million Indonesian gig workers who operate within a legal gray area between traditional employment and genuine self-employment. The investigation reveals that Indonesia's current regulatory framework lacks comprehensive provisions addressing platform-mediated work relationships, creating significant legal ambiguity regarding worker rights and protections. Through comparative analysis, the study demonstrates that jurisdictions implementing presumption-based employment tests, such as California's ABC test, have successfully reduced misclassification by reversing the burden of proof onto hiring entities. The research identifies that the absence of clear classification criteria in Indonesian law undermines constitutional principles of social justice and equal protection as enshrined in Articles 27(2) and 28D(2) of the 1945 Constitution.The study concludes that Indonesia requires adaptive legislation that establishes rebuttable presumptions of employment for platform workers while maintaining appropriate flexibility for genuine entrepreneurial activities. The primary legal insight reveals that effective regulatory frameworks must in-corporate algorithmic transparency requirements, collective bargaining mechanisms, and social security provisions. The research recommends implementing a presumption-based classification system similar to the ABC test, coupled with mandatory platform engagement with elected worker representatives on tariffs and working conditions, thereby ensuring fundamental labor protections without stifling technological innovation.

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

Effective Qur'an learning is an essential aspect of Islamic religious education, particularly in improving the ability to read the Qur'an correctly and fluently. The Tilawati method is a learning approach emphasizing talaqqi musyafahah to improve letter pronunciation and tajwid. This study aims to optimize the implementation of the Tilawati method at TPQ Al-Fath Griya Kartika Desa Cemandi to enhance reading fluency and tajwid comprehension among students. The methodology employed is the Asset-Based Community Development (ABCD) approach, utilizing interviews and observations as data collection techniques and involving lecturers, students, and the community in the community service activities. The results indicate significant improvements in Qur'an reading fluency, tajwid understanding, and student motivation. Therefore, the Tilawati method is proven to be an effective learning model for Qur'an education that provides sustainable positive impacts for the surrounding community

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.

This community service project at SD Negeri 16 Kota Bengkulu aims to enhance children's awareness of local culture. The primary objective is to cultivate a love for Bengkulu’s indigenous heritage through integrated cultural education. Utilizing the Asset-Based Community Development (ABCD) approach, the program leverages existing community strengths and cultural assets. Service-learning, field observation, and a descriptive qualitative methodology guide the design and implementation of a variety of cultural activities. Key activities include training in traditional dance and Dol music, the introduction of local games, exposure to Bengkulu folk songs, as well as the introduction of Batik Besurek and traditional foods. As part of the Pancasila Student Profile Strengthening Project (P5), the program also features the creation of Tabot miniatures and coloring wayang figures. Additionally, the program introduces the Kaganga script and raises awareness about cultural preservation. This comprehensive initiative is expected to significantly enhance students' appreciation and understanding of Bengkulu’s rich cultural heritage, contributing to the sustainable preservation of local traditions.  

As one of the banking service providers in Indonesia, PT ABC employs more than 30,000 employees nationwide. As one of the largest banking institutions in the country, PT ABC encounters various challenges, particularly in the area of human resources. The increasing trend of employees leaving the company has led to a higher turnover intention rate at PT ABC compared to its competitors. This elevated intention to resign has become a critical concern for the company, as it directly impacts workplace stability and overall productivity. As a result, retaining employees has become a continuous challenge for the organization. This study aims to examine the influence of career advancement and compensation on employee turnover intention at PT ABC Area XYZ. In this research, career advancement and compensation are considered two key factors that affect employee loyalty. The research adopts a quantitative method with a descriptive approach. The sample consisted of 150 permanent employees of PT ABC Area XYZ, and data were collected using a questionnaire distributed via Google Forms. The data analysis techniques applied in this study include descriptive statistical analysis and the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, using SmartPLS Version 4 software. The findings reveal that career advancement has a negative but statistically insignificant effect on turnover intention, whereas compensation has a significantly negative effect on turnover intention. This research is expected to provide valuable input, particularly for the Human Capital Management department, in developing strategies to retain employees and reduce turnover intention within the company.

Counseling and psychological support services play an important role in maintaining mental health, which affects the quality of life, social interaction, and resilience of individuals in facing challenges. This study aims to provide real experiences in community development through the MBKM KKN program, with a focus on the implementation of religious education, social activities, and cultural preservation at the Al-Mubarok Islamic Boarding School in Bengkulu. Tahsin education activities are an important part of improving the ability to read the Qur'an properly and correctly. In addition, the implementation of open donations reflects social participation that encourages the sustainability of Islamic boarding school programs. On the other hand, cultural education aims to instill local and national values ​​in students from an early age, as an effort to shape the identity and character of the nation. This study uses the Asset-Based Community Development (ABCD) approach, which utilizes local potential and assets as the basis for community development. The results show that the three aspects—tahsin education, social donations, and cultural learning—run synergistically and consistently. This collaboration contributes to the formation of the spiritual, social, and cultural character of students. The study recommends strengthening cooperation between Islamic boarding schools, the community, and donors to continuously improve the quality of education and welfare of students.