Publication Search

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

Inventory control is a crucial element in supporting the smooth production process in manufacturing companies. PT Bonecom Tricom, a producer of automotive spare parts, faces challenges in managing SPP-C05 Black plastic pellets due to inaccurate estimation methods, resulting in material accumulation in storage. This study aims to propose inventory planning using time series and min-max methods to optimize material requirements. The results show that the Holt-Winter's Multiplicative method provides the best forecasting accuracy with the lowest error rate (MAPE) of 2%. Furthermore, implementing the min-max method can reduce inventory costs by 14.245%. This study is expected to serve as a reference for companies to manage material inventory more effectively and efficiently.

This community service activity aims to provide solutions to the challenges faced by PT Citra Marindo in implementing digital marketing. PT Citra Marindo, a company engaged in providing products and services for the maritime industry, encounters obstacles in fully leveraging the potential of digital marketing. This activity focuses on assisting the company in improving and enhancing their digital marketing strategies. A more comprehensive digital marketing implementation was applied through various social media platforms such as Instagram, WhatsApp Business, and e-commerce platforms like Tokopedia. Additionally, business branding development included designing more attractive logos, professional product photos, and packaging that aligns with market preferences. Quality control systems were introduced to ensure high product quality, while effective promotional strategies were implemented to increase brand visibility and awareness among consumers. All steps were tailored to real-world conditions, including cost calculations for marketing elements to ensure they do not burden product prices and can be sustained. It is hoped that this activity will have a positive impact on increasing PT Citra Marindo business profits and serve as a useful reference for other businesses facing similar issues

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

Time Schedule is used as a guide and control tool for work execution time and productivity of workers, work tools on the project. In terms of productivity control, there are several aspects involved in the monitoring system, such as materials, tools, resources, and scheduling of project activities. Scheduling is the arrangement of resources to complete tasks in achieving targets. by involving components of activities, and time, In order to determine the optimal scheduling and budget. in accordance with time and cost limitations, this study uses the PDM (Precedence Diagram Method) method and the Crashing method through alternative scheduling with the addition of overtime of 1 hour, 2 hours, and 3 hours and knowing the acceleration cost. for each alternative. The results of the acceleration alternative with optimal costs are, alternative 1 adding 1 hour of overtime, the total cost decreased by 0.19% to Rp 3,067,337,201, -. This means that alternative 1 saves costs of Rp 5,984,598, - and is estimated to be one day faster to 119 days.

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

Construction management is vital for coordinating and overseeing projects to ensure alignment with planned objectives. Factors such as time, cost, and quality demand strict control, as discrepancies between initial plans and actual execution can cause significant challenges. In ship construction, delays in material execution and delivery are frequent bottlenecks, leading to schedule disruptions and negatively affecting project outcomes. Addressing these issues requires effective management and robust risk mitigation strategies. This study proposes a web-based ship construction project monitoring system using the Laravel framework and MySQL database. The system is developed using Extreme Programming (XP), an agile methodology that emphasizes iterative improvement, stakeholder collaboration, and adaptability. XP practices, including test-driven development, pair programming, and continuous integration, ensure the system is reliable, adaptive, and responsive to evolving user needs. Frequent stakeholder feedback and incremental development cycles enable the system to tackle dynamic challenges, optimize resource utilization, and ensure timely project delivery. By incorporating XP principles, this study demonstrates the potential of agile methodologies to enhance construction project management. The resulting system provides a flexible and efficient solution for mitigating delays and improving the overall success of ship construction projects.

The goal of the article is to improve the thermal properties and energy efficiency of the walls and facades of the buildings by introducing the phase change material in the bricks. This study focuses on the thermal insulation capabilities of a paraffin-ice bag PCM mixture, aiming to enhance the thermal inertness of the bricks. The paraffin wax exhibits a high latent heat and is chemically stable, while the ice bags, with their low temperatures, serve as effective thermal regulators. They complement each other to address challenges such as the low thermal conductivity of paraffin and the leakage of low phase change transition temperature in paraffin. We made use of two types of paraffin and ice bag PCMs in a 50:50 ratio and embedded them in standard bricks. During the experiment, we coated the brick surfaces with liquid cement to enhance the hydraulic resistance of the PCM. Next, we inserted wires known as packing plugs into the bricks and filled the holes with powders. We also subjected the bricks to heating and cooling in cycles, ensuring the temperatures remained within a specified range. During the experiment, temperature sensors were utilized to capture data concerning thermal performance. The authors reached the conclusion that PCM polymer composite bricks possess a lot of promise such walls are being able to maintain their thermal performance parameters. When PCM-enhanced bricks are utilized, temperature changes were significantly restricted, staying constant during the times of peak heating and cooling. The PCM bricks also displayed efficient absorption and gradual release of energy due to the high energy transfer rates during phase change. This study suggests that PCM polymer composite bricks are cost-effective for the energy performance of buildings.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

Thanks to rapid technological advances, it is increasingly easier to provide services to the public. One example is the electronic land certificate service. The time and costs of registering land certificates can be reduced by using the latest technological methods. The research method used by the author is a statutory approach and normative research methods. The research results show that significant technological progress can be made by digitizing the current paper-based land registration system. One of them is the issuance of electronic certificates as regulated in Regulation of the Minister of ATR/Head of BPN No. 1 of 2021 because the Electronic Transaction Information Law and the Job Creation Law only regulate electronic certificates, this electronic certificate is legal and the risk of causing problems is very small. Technology supporting the use of electronic land title certificates is developing rapidly and is now very useful. As an institution that provides electronic services in the land sector, BPN not only improves data quality control, but also continues to improve electronic services with professional staff. The implementation of land title certificates still has shortcomings in terms of infrastructure, equipment, human resources and electronic data quality.

Every business wants to achieve financial sustainability. To achieve this goal, the use of effective budgeting strategies is essential. This article will discuss several budgeting strategies that can help businesses achieve this financial sustainability.The ability of a company to operate consistently and profitably over the long term is called financial sustainability. This means that the company is able to generate sufficient income to pay debts, cover operational costs, and make investments to encourage future growth. To achieve financial sustainability, companies must use effective budgeting strategies, which include thorough financial planning, strict cost control, wise investments, and sustainability principles. By implementing this strategy, companies can increase profitability, progress and sustainability in the long term.  

Employees are one of the company's assets, their position is very important in order to advance the company, so companies need to pay attention to their employees. On the other hand, employee performance itself will be determined by employee job satisfaction with the company, so paying attention to employee job satisfaction becomes important in order to improve company performance. Among the many factors that influence employee job satisfaction, inflation is one factor that has a fairly strong influence on job satisfaction. In Indonesia, cases of industrial disruption tend to remain high, one of which is caused by problems with the settlement system implemented by companies which are not in line with expectations. This situation shows that the settlement system for related components, the principles and objectives of providing compensation have not been properly understood. Compensation as a system consisting of salaries, incentives and allowances received by employees, each component according to its characteristics has principles that need to be followed. Meanwhile, the objectives of providing compensation include getting quality employees, retaining existing employees, ensuring equality, providing an imbalance that meets expected behavior, controlling costs and complying with applicable laws and regulations.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

The research was aimed to evaluate the effect of addition Sardinella lemuru oil (SLO) and sprouted mung bean (SMB) supplementation on performance broiler and IOFC. The material used in this research were 160 unsexed Cobb Strain DOC broiler. The method used Completely Randomized Design with 4 treatments and 5 replications, and the experiment tested T0 (basal feed) as a control, T1(basal feed + SMB 0.5% + SLO 1.5%), T2 (basal feed +SMB 0.5% + SLO 3%), T3 (basal feed + SMB 0.5% + SLO 4.5%) as feed given. Variable measured were feed consumption, body weight gain, feed conversion, index of production, and income over feed cost. The data collected and analysed using Variance analysis  and the Duncan Multiple Range Test further tested any significant difference. The results were showed that the addition of Sardinella lemuru oil 4.5% and sprouted mung bean 0.5% highly significant (P<0.01) affected feed consumption, feed conversion, body weight gain, income over feed cost and no significant effected on the index of production.

XYZ is a manufacturing company that produces Yamaha brand motorbike parts such as electrical switches, electrical sockets, lever assembly and horns. Many of the products sent were returned by customers because they did not meet quality standards, for example in March 2024 there were 1,420 pcs out of a total of 19,900 pcs that were returned. This means that companies have to increase production time and costs to replace defective products that are returned because they do not have safety stock. Forecasting is needed to control the production system so that it does not experience over stock and safety stock shortages. This research aims to provide recommendations for forecasting methods that companies can use to minimize the occurrence of production excesses and shortages in the company. Forecasting is done based on historical company sales data for 12 months. The method used is the exponential smoothing method which is then tested whether this method can be used in the future. This calculation uses the help of POM-QM (Production Operation Management – Quantitative Method) software. Calculations are carried out by testing the MAD, MSE, and MAPE values to obtain calculation error values. The results obtained by forecasting the main sw srtg lock assembly product using the exponential smoothing method were 15,708 for demand for the next period, MAD 3.38, MSE 22.84 and MAPE value 26%. Based on these results, the exponential smoothing method can be a recommendation for companies to forecast future demand. This is because the value of forecasting accuracy or MAPE is reasonable. The smallest percentage of MAPE values has a fairly minimal possibility of error in forecasting results.

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

The global clean water crisis is exacerbated by significant losses in water distribution networks (WDNs), resulting in inefficient use of both water and energy resources. Traditional methods of leak detection and pressure management often fail to address these inefficiencies, leading to substantial water wastage and high operational costs. This research aims to design a sustainable, smart water distribution system using advanced technologies such as Machine Learning (ML) for leak detection and automated pressure control. The system employs real-time monitoring through IoT sensors, which continuously gather data on water pressure, flow rates, and other critical parameters. This data is analyzed using various ML algorithms, including supervised and unsupervised learning models, to detect anomalies indicative of leaks. Additionally, the system integrates automated pressure control mechanisms that dynamically adjust pressure to prevent over-pressurization, reducing both water loss and energy consumption. By combining leak detection and pressure control, the proposed system offers a more efficient, sustainable solution to water resource management compared to traditional methods. The expected outcomes include a significant reduction in water loss, enhanced energy efficiency, and improved water service quality. However, the implementation of such a system in rural or small-town infrastructure faces challenges, including sensor maintenance, algorithm reliability, and regulatory issues. A cost-benefit analysis suggests that while the initial investment in smart technologies may be high, the long-term savings in water and energy costs outweigh these costs. This study underscores the potential of ML-based systems in enhancing water conservation, operational efficiency, and sustainability in water management.