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Plastic waste, particularly bottle caps, poses a significant environmental challenge due to its slow degradation rate. This study aims to design a functional shoe rack utilizing plastic bottle cap waste to support Sustainable Development Goals (SDG 12: Responsible Consumption and Production). The product development process employed the Quality Function Deployment (QFD) method to translate consumer needs into measurable technical specifications. Concept selection was evaluated using the Pugh Matrix, while financial feasibility was analyzed through the Break Even Point (BEP) approach. The research resulted in an optimal shoe rack design measuring 53x32x37 cm, weighing 1.5 kg, and featuring additional side hangers for socks. The production process involves shredding, molding with resin, cutting, and assembling, with a total duration of 367.03 minutes. Financial analysis indicates that the business reaches the break-even point at a minimum production of 2 units or a total sales value of Rp227,272. This research demonstrates that integrating industrial engineering methods into plastic waste management can produce functional, durable, and economically viable products.

Penelitian ini bertujuan untuk: Pertama Menganalisis Bina Pribadi Islami (BPI) terhadap kedisiplinan ibadah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan SMPIT Izzatul Islam Getasan. Kedua Menganalisis Bina Pribadi Islami (BPI) terhadap akhlak karimah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan SMPIT Izzatul Islam Getasan. Ketiga Menganalisis Bina Pribadi Islami (BPI) bepengaruh terhadap kedisiplinan ibadah dan akhlak karimah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan siswa kelas 9 SMPIT Izzatul Islam Getasan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sampel jenuh atau survei. Teknik pengumpulan data dilakukan melalui kuesioner, observasi, dan dokumentasi. Penelitian ini menggunakan uji validitas dan reliabilitas untuk uji coba instrument penelitian. Analisis data menggunakan model Regresi Linier Sederhana, yang terdiri dari menganalisis data digunakan analisis deskriptif, uji asumsi klasik (uji normalitas dan heteroskedatisitas), analisis regresi sederhana (koefisien korelasi, koefisien determinasi, dan Uji t) dengan bantuan SPSS for windows versi 27. Hasil dari penelitian ini menunjukkan bahwa: (1) Tidak ada pengaruh antara Bina Pribadi Islami (BPI) terhadap kedisiplinan ibadah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan siswa kelas 9 SMPIT Izzatul Islam. (2) Ada pengaruh positif antara Bina Pribadi Islami (BPI) terhadap akhlak karimah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan siswa kelas 9 SMPIT Izzatul Islam Getasan. (3) Tidak ada perbedaan signifikan antara pengaruh Bina Pribadi Islami (BPI) terhadap kedisiplinan ibadah dan akhlak karimah siswa kelas 9 SMPIT Nidaul Hikmah Salatiga dan siswa kelas 9 SMPIT Izzatul Islam Getasan.

Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

Penelitian ini menganalisis penerapan Break Even Point dan margin kontribusi pada UMKM berbasis ekonomi biru dengan mengambil kasus UMKM "Dunia Laut" di Kedung Cowek, Surabaya. Metode yang digunakan adalah pendekatan kualitatif melalui wawancara mendalam, observasi langsung, dan dokumentasi keuangan yang kemudian dianalisis secara deskriptif dengan validasi triangulasi. Hasil penelitian menunjukkan bahwa UMKM ini memiliki BEP yang tidak tetap, melainkan berubah-ubah mengikuti musim penangkapan ikan dan kondisi cuaca. Margin of safety berada dalam kondisi yang cukup rentan meskipun masih dalam batas aman, sedangkan degree of operating leverage tergolong tinggi yang berarti laba sangat sensitif terhadap perubahan volume penjualan. Strategi diversifikasi produk dengan margin kontribusi yang bervariasi antara 25-45% terbukti dapat menjaga stabilitas keuangan walaupun biaya transportasi meningkat pada saat cuaca buruk. Penelitian ini menemukan perbedaan mendasar antara UMKM maritim dengan UMKM konvensional, terutama dalam hal dinamika BEP dan struktur biaya operasional. Secara praktis, penelitian ini merekomendasikan penerapan sistem prediksi musiman untuk perencanaan produksi, optimalisasi portofolio produk, pembangunan kemitraan strategis dengan nelayan lokal, dan perlunya dukungan infrastruktur dari pemerintah. Dari sisi teoritis, penelitian ini memberikan kontribusi pada literatur akuntansi manajemen dengan memperkenalkan konsep BEP dinamis khususnya pada sektor maritim.

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.

This study aims to analyze the feasibility of vannamei shrimp farming in Kramat District, Tegal Regency. The research was conducted on several shrimp ponds using semi-intensive and intensive systems. The analysis includes calculations of investment costs, fixed and variable costs, revenues, income, and business feasibility indicators such as R/C Ratio, Payback Period, Break Even Point (BEP), Net Present Value (NPV), and Internal Rate of Return (IRR). The results show that vannamei shrimp farming is feasible, as indicated by an average R/C Ratio of 1.68 and a Payback Period of 1.90. All ponds yielded positive NPV values, with an average of IDR 546,070,598 and an IRR of 58%, which exceeds the 5.5% discount rate. Both price and production BEP values have been surpassed in all farming units. The intensive pond system proved to be more profitable than the semi-intensive system. Therefore, vannamei shrimp farming in Kramat District, particularly in Dampyak Village, has strong financial prospects and is feasible for development through intensive approaches and the application of modern technology.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

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 study aims to analyze the profitability and feasibility of sheep farming using intensive and semi-intensive rearing sistems in Suka Raya Village, Pancur Batu Sub-district. The research employed a survey method with purposive sampling, involving 16 farmers (8 intensive and 8 semi-intensive), each rearing more than 15 sheep and operating for at least 3 years. Data were collected through questionnaire interviews and field observations, then analyzed descriptively to calculate production costs, revenue, income, R/C ratio, and Break Even Point (BEP). Results showed that the average total production cost for the intensive sistem was Rp 52,429,313, higher than the semi-intensive sistem at Rp 39,664,375. The average revenue for the intensive sistem was Rp 69,150,000, while the semi-intensive sistem was Rp 63,712,500. The average income for intensive farmers was Rp 16,720,688, compared to Rp 24,048,125 for semi-intensive farmers. The average R/C ratio for the intensive sistem was 1 (near break-even), while the semi-intensive sistem was 2 (more efficient and profitable). BEP analysis indicated higher sales for the intensive sistem (Rp 844,022/sheep/period) compared to the semi-intensive sistem (Rp 691,052/sheep/period), with a larger production BEP for the intensive sistem (44 sheep) than the semi-intensive sistem (33 sheep). The semi-intensive sistem is recommended for farmers with limited capital and small to medium-scale operations due to lower costs and higher profit margins, while the intensive sistem is more suitable for large-scale operations with adequate capital, feed management, and health care.

Sriwijaya 8 Kost is an accommodation business located in Curug Sangereng, Gading Serpong. This business was developed to meet the housing needs of students and workers in the area. This study aims to analyze the feasibility of Sriwijaya 8 Kost based on nine aspects, namely legal aspects, human resource management aspects, market and marketing aspects, technical aspects, consumer behavior aspects, financial aspects, PEST aspects, environmental & industrial aspects, and risk aspects. This study uses a qualitative approach with a case study method through observation, interviews, and document analysis. The results show that the business has great market potential, supported by its strategic location and appropriate consumer segmentation. Technical planning related to facilities, layout, and operations has been well designed to ensure the comfort and safety of residents. Financial analysis shows that the business is feasible with a BEP of 3 rooms per month, a payback period of 7.7 years, an IRR of 5.023%, and an ROI of 129.5%. External factors such as government policies and high demand for housing further strengthen the feasibility of the business. Overall, Sriwijaya 8 Kost is deemed viable for operation and development, with a need for continuous improvement in legality, financial record-keeping, service quality, and risk mitigation.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

This study aims to optimize agricultural and livestock yields in Pujon District, Malang, the largest dairy production center, facing the dilemma of commodity price fluctuations and limited product diversification. The method implemented was the Participatory Local Social Development (PLSD) approach, focusing on holistic intervention (research, design, implementation, and evaluation). The research subject was the owner of Geofarm, Feri Fahrian Maulana. The program aimed to transform the dairy and vegetable processed product, Milk Stick (STISU), from a home industry scale into a competitive business unit. Program results demonstrate significant strengthening of the pre-digitalization foundation, including successful product R&D, HPP/BEP formulation, acceleration of legal compliance (NIB and Halal Certification), and the establishment of digital assets and informative packaging. Strategically, the evaluation prompted the consolidation of the STISU brand as a sub-brand under the master brand "Geofarm", proving the effectiveness of PLSD in building young entrepreneurial capacity for community-based food security and market readiness in the digital era.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

This study aims to evaluate the financial aspects of vaname shrimp farming (Litopenaeus Vannamei) with intensive methods at CV Megah Prima Agronusa. The research was conducted with a quantitative descriptive approach, using primary data from field observations and additional data from the literature. Indicators used for financial feasibility analysis include income, BEP (Break-even Point), R/C Ratio (Return on Investment Ratio), ROI (Cost Income Ratio), and PP (Payback Period). The findings of this study indicate that vaname shrimp farming with intensive system in CV Megah Prima Agronusa is financially feasible to do. This can be seen from the total income that reached Rp 1. 300. 947. 352, while the total revenue is Rp 5. 498. 214. 400 and total production costs reached Rp 4.197.267.048. The BEP value in Rupiah is Rp 1. 674. 066. 423, while the BEP in number of units was 23. 197 kg. The R/C Ratio obtained is 1. 30, which indicates that this business is feasible because it is greater than 1. The ROI obtained is 63%, which indicates that this business is appropriate because the standard ROI common in companies ranges from 15% to 25%. The resulting payback period is 1.58, meaning the time required to recoup the investment is 1 year, 5 months, and 8 days. This indicates the business is viable, as the standard payback period for real businesses, including agribusinesses, ranges from 3 to 5 years.

Nurses’ response time is a crucial indicator of service quality in the Emergency Department (ED). A prompt response not only plays a vital role in ensuring patient safety but also significantly affects patient satisfaction with the care received. Patient satisfaction in the ED is often considered a benchmark of hospital quality, as the ED operates 24/7 and frequently deals with critical conditions. This study aimed to determine the relationship between nurses’ response time and patient satisfaction in the ED of Harapan Anda Islamic General Hospital, Tegal. This study employed an observational analytic design with a cross-sectional approach. A total of 92 ED patients were included as samples based on inclusion criteria. Nurses’ response time was measured using a stopwatch, starting from the completion of triage until the first contact with the nurse. Patient satisfaction was assessed using the standardized Brief Emergency Department Patient Satisfaction Scale (BEPSS) questionnaire. Data analysis was conducted using Pearson’s Chi-Square test to examine the relationship between the two variables. The results showed that 75 patients (81.5%) experienced a fast response time, while 72 patients (78.3%) reported being satisfied with the care provided. Statistical analysis yielded a Pearson’s Chi-Square value of 11.933, with an odds ratio of 6.545 and a significance level of 0.001 (p < 0.05). These findings indicate a significant association between nurses’ response time and patient satisfaction. In conclusion, nurses’ response time is strongly related to patient satisfaction in the ED of Harapan Anda Islamic General Hospital. Other factors such as effective communication, clinical competence, ED environment, and triage system may also influence satisfaction and should be considered in future studies.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

This study examines the ratification of the Multilateral Convention to Implement Tax Treaty Related to Measures to Prevent BEPS through Presidential Regulation (Perpres) No. 77/2019. This ratification raises legal issues because Law No. 24 of 2000 concerning International Agreements stipulates that the ratification of certain international agreements should be carried out through a Law or Presidential Decree. This study uses a normative legal method with a statutory approach to analyze the conformity of Perpres 77/2019 with Law No. 24 of 2000 and the theory of the hierarchy of legal norms. The results of the study indicate that Perpres 77/2019 is formally flawed because it conflicts with Law No. 24 of 2000, but in substance it is appropriate for use.