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Penelitian kualitatif deskriptif ini bertujuan untuk menganalisis penentuan harga pokok produksi (HPP) dan harga jual kompetitif kue tar menggunakan metode Full Costing pada Toko Kue Hum’aisyah Cake di Kabupaten Dompu, Nusa Tenggara Barat. Data primer diperoleh melalui observasi dan wawancara langsung, sedangkan data sekunder bersumber dari laporan keuangan usaha. Hasil penelitian menunjukkan bahwa metode Full Costing menghasilkan perhitungan HPP yang lebih akurat dibandingkan metode sederhana yang diterapkan perusahaan selama ini. Total biaya produksi dengan metode sederhana tercatat sebesar Rp55.100.250 (Rp185.000/unit), sedangkan metode Full Costing menghasilkan Rp57.395.250 (Rp195.000/unit). Terdapat selisih sebesar Rp2.295.000 secara total atau Rp10.000 per unit. Selisih ini terjadi karena metode sederhana milik perusahaan belum memperhitungkan seluruh unsur biaya produksi, khususnya biaya overhead pabrik secara rinci.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Corporate insolvency regimes have long been designed around efficiency, creditor recovery, and procedural certainty, frequently marginalizing the human, social, and distributive consequences of corporate failure. This qualitative literature review seeks to reconceptualize insolvency as a multidimensional institutional process by integrating the principles of humanity, resilience, and equity, with the objective of developing fairness metrics for more inclusive insolvency systems. Drawing on interdisciplinary scholarship from insolvency law, corporate governance, economic sociology, and normative political theory, this study systematically synthesizes peer reviewed literature published between 2000 and 2024 using a structured qualitative thematic analysis. The review identifies three interrelated dimensions shaping inclusive insolvency outcomes. First, humanity-oriented approaches emphasize stakeholder vulnerability, dignity preservation, and procedural justice, particularly for employees, involuntary creditors, small suppliers, and local communities affected by corporate collapse. Second, resilience based perspectives frame insolvency not merely as an endpoint of failure but as an adaptive governance mechanism that enables organizational recovery, institutional learning, and broader systemic stability. Third, equity focused frameworks highlight the importance of proportional and context sensitive loss allocation, stakeholder participation, and intertemporal fairness in distributing the economic and social costs of insolvency. By integrating these dimensions, the study develops a conceptual framework of fairness metrics that extends beyond traditional efficiency-driven indicators, offering normative and analytical tools for evaluating insolvency systems in a more holistic manner. The findings contribute to insolvency scholarship by bridging fragmented theoretical strands and advancing a human-centered and resilience oriented understanding of corporate failure. The review further suggests that insolvency regimes embedding humanity, resilience, and equity are more likely to enhance institutional legitimacy, stakeholder trust, and long term economic sustainability, thereby providing a robust foundation for future empirical research and policy reform.

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

This study aims to design a liquid dish soap made from lerak fruit (Sapindus rarak DC.) as an environmentally friendly alternative to synthetic chemical-based soaps. Lerak fruit was selected due to its high saponin content, which functions as a natural surfactant capable of producing foam and removing grease. This research integrates three courses: Product Design and Development using the Quality Function Deployment (QFD) method with House of Quality (HOQ) to identify consumer needs; Work Measurement Analysis using Operation Process Charts (OPC) to design the production process; and Cost Estimation Analysis using the full costing method to calculate production costs and determine the selling price. Results show that the best product concepts are Concept 4 and Concept 8, characterized by natural lerak surfactant, active ingredient concentration above 15%, pH of approximately 6, citrus/lemon scent, and pump bottle packaging. The production process consists of preparation, mixing, boiling, addition of thickener, cooling, pressing, filtering, and packaging, with a total production time of 142.05 minutes for two 500 ml products. Total production cost is Rp65,184, with a cost of goods sold (COGS) of Rp32,592 per unit and a selling price of Rp34,000 per unit.

The continuous increase in paper consumption has a direct impact on waste accumulation and environmental degradation due to the exploitation of wood as the primary raw material. This study aims to design an innovative product called seed paper as a solution for managing paper and cardboard waste, transforming it into something more useful while supporting Sustainable Development Goal (SDG) No. 12 on responsible consumption and production. The production method involves several stages: processing waste into pulp, mixing it with chili seeds, followed by natural printing and drying. The analysis shows that both paper and cardboard waste can be processed into an effective planting medium, where the paper naturally decomposes and the embedded seeds germinate once planted. In terms of production costs, one batch of seed paper requires approximately Rp23.000 for the paper variant and cardboard variant. Technically, this process demonstrates that waste, which would otherwise accumulate in landfills, can be transformed into an innovative product that promotes reforestation while also carrying economic value through a structured calculation of the cost of goods sold.

The rapid advancement of Internet of Things (IoT) technologies has transformed conventional residential environments into intelligent smart housing systems capable of enhancing energy efficiency, security, comfort, healthcare services, and environmental sustainability. However, existing studies remain fragmented, focusing on specific technologies or applications rather than providing a comprehensive understanding of the smart housing ecosystem. Therefore, this study aims to systematically review the major technologies employed in IoT-based smart housing systems, examine their contributions to residential benefits, and identify the challenges and future opportunities associated with their implementation. This research adopted a Systematic Literature Review (SLR) approach using the Scopus database as the primary source of literature. The review process followed a structured screening and selection procedure, resulting in the inclusion of 26 studies that met the predefined eligibility criteria. The findings indicate that Artificial Intelligence, Blockchain, Edge Computing, Fog Computing, Cloud Computing, Digital Twin, Smart Grid technologies, renewable energy systems, and advanced sensor infrastructures constitute the primary technological foundations of modern smart housing systems. The reviewed studies indicate that these technologies contribute to energy optimization, cybersecurity enhancement, intelligent automation, healthcare monitoring, safety improvement, and sustainable resource management. However, challenges related to security, privacy, interoperability, scalability, computational complexity, and implementation costs remain important barriers to widespread adoption. In conclusion, IoT-based smart housing systems have evolved into integrated and intelligent residential ecosystems, and future development is expected to be driven by the convergence of Artificial Intelligence, distributed computing, Digital Twin technologies, and sustainable smart infrastructure solutions.  

The increasing demand for electricity and high dependence on the utility power grid have driven the adoption of photovoltaic (PV) power generation as an environmentally friendly alternative energy source. This study aims to analyze the techno-economic feasibility of a load-sharing PV power generation system, focusing on technical analysis, operational costs, electricity bill savings, and environmental impacts. The research was conducted using quantitative methods to compare energy from photovoltaic generation and the grid, carbon emission calculations using an emission factor of 0,87 kgCO₂/kWh, and economic evaluation through parameters such as Net Present Value (NPV), Return on Investment (ROI), Cost of Energy (COE), and Payback Period (PP). The research results indicate that the photovoltaic panel generation system enables reducing utility grid energy consumption and reducing carbon emissions by 4,85 tons of CO₂ in 2024, increasing to 8,45 tons of CO₂ in 2025. The economic analysis indicates that the NPV value is not yet optimal; however, the ROI stands at 15%, the COE is Rp. 980.08/kWh, and the Payback Period is 6,56 years. The system is feasible for long-term investment. Overall, the implementation of the photovoltaic power plant demonstrates good potential in supporting carbon emission reduction, increasing the utilization of renewable energy, and reducing dependence on fossil-based energy.

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

This study aims to analyze the application of standard costing and variance analysis in identifying production cost inefficiencies at UMKM Sari Kedelai Bu Ade, a soybean milk manufacturing business in Yogyakarta. The research used a descriptive quantitative approach with a case study method based on the company’s operational data. Standard costs were prepared using historical production data from the second semester of 2024, while actual production costs were calculated using operational realization data from the first semester of 2025. The analysis focused on direct material variance, direct labor variance, and factory overhead variance to identify the dominant sources of production cost inefficiency. The results show that direct labor variance became the largest unfavorable variance due to the use of actual working hours exceeding the established standards. Fixed overhead variance also indicated the existence of idle capacity because actual production had not reached the company’s normal production capacity. On the other hand, direct material variance and variable overhead variance still showed favorable conditions, indicating that the company was still capable of controlling material usage and several operational costs. This study concludes that the implementation of standard costing and variance analysis can help MSMEs identify production cost inefficiencies that were previously undetected through simple bookkeeping practices.

The improvement of village road infrastructure plays an important role in enhancing community mobility and supporting local socioeconomic development. This study aims to analyze changes in mobility conditions before and after road improvement, explore community perceptions and experiences, identify changes in activity and economic patterns, and examine factors that support or hinder mobility optimization in Trayeman Village, Slawi District, Tegal Regency. A mixed-method approach was employed involving 98 respondents selected from a population of 5,229 residents using the Slovin formula with a 10% margin of error, along with 15 key informants for qualitative data collection. Data were gathered through observations, in-depth interviews, documentation studies, and Likert-scale questionnaires. Quantitative data were analyzed descriptively, while qualitative data were examined using the Miles and Huberman interactive analysis model. The findings indicate that road improvement has significantly enhanced community mobility, with an overall mean score of 3.89, categorized as high. Access to services recorded the highest score (4.06), followed by economic mobility (4.00) and social mobility (3.99). Community perceptions were largely positive, viewing the improved road as a catalyst for development and improved accessibility. Road improvement also encouraged broader economic opportunities, lower transportation costs, business growth, and increased income. Supporting factors included private vehicle ownership and supportive village policies, whereas high fuel prices, limited transportation options, and uneven local road conditions remained major challenges. Further improvements in supporting infrastructure and transportation services are recommended to maximize mobility benefits.

Construction project control requires careful planning to avoid delays and cost overruns. This study aims to evaluate the performance of the CBT Laboratory Building construction project at the Faculty of Medicine, Wahid Hasyim University, Semarang, in terms of cost and time using the Earned Value Analysis (EVA) method, and to analyze acceleration alternatives using the crashing method. The method used is a quantitative approach with a case study, based on project data such as the Budget Plan (RAB), S-curve, and work progress reports. The analysis was carried out using the Earned Value Analysis (EVA) method to assess project performance in terms of cost and time through indicators such as CV, SV, CPI, and SPI. Furthermore, an acceleration analysis was conducted using the crashing method to determine the optimal alternative for overcoming project delays by considering time and cost efficiency. The results of the Earned Value Analysis indicate that the project experienced delays and cost overruns, as shown by SPI < 1 and CPI < 1. The estimated project completion time increased to 227 days, longer than the initial plan of 217 days, while the estimated final cost reached RP 5,451,241,064.85, exceeding the initial budget. Acceleration efforts using the crashing method show that adding adding labor is more efficient than working hours (overtime), resulting in a project duration of 212 days with lower costs of RP 5,658,221,364.08. Thus, the Earned Value Analysis method is effective for evaluating project performance, while crashing can be a solution for acceleration by considering time and cost efficiency.

The increase in medical disputes in Indonesia occurs along with the development of health services and increasing public legal awareness. Dispute resolution through litigation is often considered ineffective because it takes a long time, is expensive, and creates a confrontational relationship between medical personnel and patients. Therefore, mediation is present as an alternative dispute resolution that prioritizes deliberation, communication, and mutual agreement. This study aims to analyze the regulation, implementation, and effectiveness of mediation as an alternative resolution of medical disputes based on Supreme Court Regulation Number 1 of 2016 concerning Mediation Procedures in Court. The research method used is normative legal research with a statutory, conceptual, and case approach. Data were obtained through literature and document studies, then analyzed descriptively qualitatively. The results of the study indicate that mediation has a strong legal basis and provides various advantages, such as a faster resolution process, lower costs, maintaining confidentiality, and being able to maintain good relationships between medical personnel and patients. However, the implementation of mediation still faces obstacles such as low public understanding, limited mediators who have competence in the health sector, and a legal culture that still tends to be litigative. Therefore, optimization is needed through improving mediator competence, strengthening public legal awareness, and maximizing mediation implementation to achieve fair, effective, and humane dispute resolution.

This research aims to examine the cultivation system of porang as an intercrop in pine forests, analyze production costs, revenue, and income, as well as assess the feasibility of porang farming in Jatirejo District, Mojokerto Regency. The research employed a census method with 20 purposively selected porang farmers as respondents. Data were analyzed by calculating production costs, revenue, income, and the Revenue Cost Ratio (R/C). The results showed that most farmers applied the row planting system, which achieved higher productivity (4,507 kg/ha) compared to the random planting system (4,029 kg/ha), as orderly arrangement supports optimal growth. The average production cost in the row planting system was IDR 9,697,833, with revenue of IDR 42,250,000 and income of IDR 32,552,167. Meanwhile, the random planting system incurred an average production cost of IDR 8,369,500, with revenue of IDR 26,437,500 and income of IDR 18,068,000. The R/C ratio of the row planting system was higher, at 4.3, compared to 3.1 in the random planting system. These findings indicate that the row planting system is more profitable and cost-efficient, and porang farming is economically feasible to be developed as an intercrop in pine forests.

This research aims to analyze the effectiveness of the Trans Banten Program in supporting the development of public transportation in Serang City. The research uses qualitative methods with a case study approach. Data was collected through observation, interviews, documentation and literature study, then analyzed interactively. The research results show that the Trans Banten Program is quite effective in increasing community accessibility and mobility, especially towards areas of education, government and public services. This service also provides economic benefits through reduced transportation costs and is supported by facilities that are relatively comfortable and safe for users. In addition, the increase in the number of passengers shows the public's acceptance and need for public transportation. However, the effectiveness of the program is not yet optimal because there are still obstacles in the form of fleet limitations, inaccurate operational schedules, passenger density during peak hours, and limited service information. Therefore, it is necessary to improve service quality, add fleets, and strengthen information systems to support the sustainability and optimization of the Trans Banten Program as public transportation in Serang City.

High feed costs remain a major constraint in Nile tilapia (Oreochromis niloticus) aquaculture, requiring alternative feed formulations based on local ingredients with adequate nutritional quality. This study aimed to evaluate the proximate composition of fish feed formulated from snail meal, Azolla meal, and turmeric as a phytobiotic supplement. The study used an experimental method with a Completely Randomized Design consisting of three treatments and three replications. The feed formulations were P1, consisting of 55% snail meal, 25% Azolla meal, 5% turmeric, 10% corn flour, and 5% tapioca flour; P2, consisting of 39% snail meal, 39% Azolla meal, 7% turmeric, 10% corn flour, and 5% tapioca flour; and P3, consisting of 25% snail meal, 51% Azolla meal, 9% turmeric, 10% corn flour, and 5% tapioca flour. The analyzed parameters included protein, moisture, fat, ash, crude fiber, and carbohydrate contents. Data were analyzed using analysis of variance followed by the Least Significant Difference test. The results showed that feed formulation significantly affected all proximate parameters. P3 produced the highest protein content of 43.87%, fat content of 3.68%, crude fiber of 3.11%, and carbohydrate content of 7.28%, while also producing the lowest ash content of 28.46%. Moisture content ranged from 1.11% to 1.30%, indicating good feed storage stability. These findings demonstrate that the integration of snail meal, Azolla, and turmeric can improve the nutritional quality of alternative Nile tilapia feed and support locally based sustainable aquaculture feed development.

MSMEs play a significant role in supporting regional economic development. However, many business owners still face challenges in financial management, particularly in maintaining simple bookkeeping, calculating business costs, and determining appropriate selling prices. These challenges were identified in Trend Accessories and Gift, a trading business, and Si Fang Yuan Dimsum, a culinary business, both located in Batam City. The two partner MSMEs had not implemented systematic financial records, resulting in business cost information that was not optimally utilized for pricing decisions. This community service program aimed to enhance the partners’ understanding of simple bookkeeping and business cost calculation as the basis for determining selling prices. The program employed a Participatory Action Research approach, consisting of problem identification, planning, training implementation, practical mentoring, monitoring, and evaluation. The training utilized a simple bookkeeping module and a Microsoft Excel-based bookkeeping template using the partners’ actual business transaction data. The results demonstrated that both partners gained a better understanding of preparing simple bookkeeping records, identifying business cost components according to the characteristics of their businesses, calculating the Cost of Goods Sold for the trading business and business costs for the culinary business, and utilizing cost information to establish more rational selling prices. Furthermore, the program increased the partners’ awareness of the importance of systematic financial recordkeeping as an essential component of sound business financial management. Overall, the training and mentoring activities contributed to strengthening the financial management capacity of the partner MSMEs and supported more effective, accountable, and sustainable business decision-making.

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.