Publication Search

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.

Mental health issues such as depression, anxiety, and stress continue to increase globally and are recognized as critical factors that influence social functioning, productivity, and overall quality of life. Conventional mental health services are often limited by barriers including high cost, geographical distance, and persistent stigma that discourage individuals from seeking timely help. The digital era provides an alternative through the integration of technology into mental health counseling, offering greater accessibility, flexibility, and anonymity. Nevertheless, a key limitation of many digital counseling platforms lies in their inability to fully capture and respond to the emotional nuances of users during interactions. This study aims to address that gap by developing a speech-based emotion detection framework designed to be integrated into digital counseling environments. The proposed methodology includes the collection and preprocessing of speech samples, feature extraction using acoustic parameters, and training machine learning models to classify emotions in real time. Experimental results demonstrate that this approach significantly improves the accuracy of emotion detection, enabling digital counseling systems to provide more adaptive and personalized support. Beyond counseling, the research highlights the broader applicability of speech emotion recognition in education, telemedicine, and interactive digital assistants, all of which benefit from improved sensitivity to human emotions. These findings underscore the potential of artificial intelligence to strengthen digital mental health interventions, ensuring services that are not only more efficient and inclusive but also capable of fostering long-term emotional well-being in diverse populations.

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

This study explores the influence of Islamic environmental ethics on Corporate Social Responsibility (CSR) and business decision-making, emphasizing how faith-based ethical frameworks guide sustainable practices in contemporary corporate environments. Grounded in the principles of stewardship (khalifah), justice (adl), and collective welfare (maslahah), Islamic ethics provide a holistic model for aligning profitability with moral and environmental responsibility. Using a mixed-method approach that combines survey research and content analysis, data were collected from 50 Shariah-compliant and ethically oriented companies across multiple industries. The survey measured the integration of ethical values into CSR initiatives, while content analysis of corporate reports evaluated transparency, environmental commitment, and ethical disclosures. The findings reveal that organizations adhering to Islamic ethical principles exhibit stronger environmental accountability, higher ethical compliance, and more sustainable long-term strategies compared to secular firms. These companies perceive environmental responsibility as a moral obligation rather than a regulatory requirement, integrating ethical governance into daily operations and strategic planning. The results also highlight that employee engagement and stakeholder trust improve significantly when CSR activities are guided by Islamic values. Furthermore, case studies of Islamic banks and small-to-medium enterprises (SMEs) in Muslim-majority regions demonstrate practical applications of these principles, including the use of zakat and waqf funds for environmental initiatives and community development programs. The study concludes that embedding Islamic ethics into business operations fosters a balance between economic growth, social welfare, and environmental stewardship. It also provides a pathway for strengthening corporate integrity and long-term competitiveness. Future research is recommended to examine the applicability of Islamic ethical principles across different industries and explore their intersection with emerging areas such as green innovation, artificial intelligence governance, and digital finance. Overall, this research underscores the potential of Islamic ethics as a foundation for sustainable business models that harmonize spiritual and economic objectives.

This research aims to develop learning tools based on science process skills on ecosystem materials at SMA Negeri 11 Enrekang. The research focuses on creating teaching modules and learner worksheets (LKPD) that can increase students' understanding and active involvement in biology learning. This study uses a 4-D development model consisting of four stages: definition, design, development, and deployment, with this research limited to the development stage. The methodology used involves analyzing the needs of students and teachers, designing learning tools, and testing the validity and practicality of the developed tools. The validity test involved two expert validators, while the practicality test was carried out by involving teachers at SMA Negeri 11 Enrekang. The assessment is carried out through a questionnaire that measures the validity and practicality of the learning tools. The results showed that the learning tools developed received an excellent validity assessment, with a "very valid" score for the teaching module and "valid" for the LKPD. The practicality test also showed positive results, with the learning tools rated "very practical" by teachers. These findings indicate that science process skills-based learning tools effectively improve students' understanding of ecosystem materials. This research significantly contributes to developing process skills-based learning tools, which can be adapted in other schools. Further research could test the applicability of these devices to other materials and in different schools to expand their application in biology learning.

This community service aims to enhance the information systems project management skills of students through website development training. The methods employed include initial study, planning, implementation, and evaluation. The results of the community service demonstrate the successful improvement of students' information systems project management skills through the training and website development activities. Evaluation using questionnaires reveals that all students rated the training as "good". Moreover, the community service proved to be effective in achieving the goal of enhancing students' skills. Recommendations include the continuation of sustained training, further exploration of theoretical concepts, collaboration with industry partners, and ongoing evaluation. The theoretical implications highlight the applicability of information systems project management concepts in website development.