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The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This community service activity aims to improve the quality of vocational education by strengthening the management of the Teaching Factory (TeFa) at SMK Muhammadiyah Purwodadi. This model requires active student involvement in the production of goods or services in accordance with workplace standards, thereby fostering technical, managerial, and professional competencies. The implementation method uses a participatory and collaborative approach, encompassing four main stages: (1) identifying the needs and readiness of target schools, (2) developing training materials based on the results of the needs analysis, (3) implementing TeFa management training using a problem-solving approach and hands-on practice, and (4) providing post-training mentoring and evaluation. The results of the activity demonstrated a significant improvement in the managerial and technical capabilities of TeFa managers. Based on the evaluation results, participants were able to develop a production management plan integrated with the curriculum. In addition, training participants successfully implemented the concept of industrial cooperation in learning activities. Positive impacts were also seen from the increase in student participation in production projects and the increasing variety of workshop service products managed by the School. Thus, this training model can be used as a reference for other vocational schools in developing productive, innovative, and competitive TeFa management.

This study aims to analyze the implementation of health education as an integrated marketing strategy for probiotic products through social media at PT Yakult Indonesia Persada. Health education is increasingly recognized as a strategic approach in value-based marketing, where companies offer not only products but also knowledge and added value for consumer well-being. The research employed a qualitative descriptive method using field observation, interviews with marketing staff, and a literature review of related studies. The findings indicate that PT Yakult Indonesia Persada successfully incorporates health education into its marketing activities through the Yakult Lady program, school visits, health seminars, factory tours, and interactive digital content on social media platforms. These strategies have proven effective in raising consumer awareness of digestive health, strengthening brand image, and maintaining customer loyalty. The study highlights the crucial role of social media integration in reaching younger demographics, fostering engagement, and amplifying educational messages. The consistent delivery of educational content, supported by visual storytelling and personalized approaches, has contributed significantly to Yakult’s sustainable growth in the Indonesian probiotic market. Theoretically, this study enriches the discourse on digital marketing and health communication, while practically, it offers insights for companies seeking to align promotional strategies with consumer education and public health improvement.

The purpose of this research and community service is to identify the problems that occur in the Sukamulya Cikupa Tangerang community and to conduct outreach activities on the role of parents in shaping a generation with Islamic character in the digital era. The method used is Participatory Action Research (PAR). The PAR method is a research and community empowerment approach that positions the community as active participants in the process of identifying problems and designing solutions. This outreach activity is the result of collaboration between residents, the Izzatin Nisa Islamic study group, Muhammadiyah University of Tangerang, and local community leaders. The community service was carried out at Maditerania Residence Sukamulya, Cikupa District, Tangerang Regency. The outreach participants consisted of housewives, teachers, community leaders, and factory workers, totaling 300 participants. The resource person in this outreach activity was a lecturer from Muhammadiyah University of Tangerang. The results of this research and community service are that there are negative impacts of digital technology devices on the younger generation. To prevent these negative impacts, the role of parents is needed in educating, supervising, and providing digital literacy provisions to the younger generation to avoid negative impacts. There is also a need for public education regarding the role of parents in shaping a young generation with Islamic character in accordance with Islamic teachings in the digital era.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

Calculating the Cost of Goods Sold (COGS), also known as Job Order Costing (JOC), is a method of accumulating production costs for companies that manufacture goods based on specific orders. In this method, costs such as raw material costs, labor costs, and overhead costs are calculated separately for each order. By calculating COGS, companies can achieve efficiency in their expenditures and maximize production results to gain customer satisfaction. Therefore, this research aims to calculate the COGS for D’goalsport products so that the goods produced are efficient and generate profit for the business. The method used for calculating the Job Order Costing (COGS) in this paper is the Job Ordering Costing method. Based on the calculations performed, the Job Order Cost for each pair of pants produced is IDR 93.475. Thus, it can be concluded that the COGS for D’goalsport products still provides room for a Break-Even Point (BEP) cost of 50-100% according to market price.    

This study aims to analyze the process of planning, recruitment, and placement of Human Resources (HR) at Saudara Jaya Tofu Factory. The availability of quality HR is a crucial factor in supporting operational effectiveness and achieving organizational goals, especially in small-scale manufacturing industries such as tofu factories. The research methods used are in-depth interviews with owners/managers and key employees, and direct observation of daily activities related to HR management in the factory environment. The results of the study indicate that the HR planning process at Saudara Jaya Tofu Factory tends to be informal and based on immediate needs, not long-term projections. Recruitment is mostly done through recommendations from existing employees or word of mouth in the surrounding environment, with selection criteria that focus on work experience and willingness to learn. Employee placement is done flexibly, adjusting to daily production needs and observed individual abilities. Nevertheless, it was found that this informal approach was quite effective in meeting the operational needs of Saudara Jaya Tofu Factory, considering the relatively simple scale of the business and characteristics of the work.

Industrial waste management is a crucial aspect of maintaining environmental sustainability and the health of communities around industrial areas. This study aims to empower the community through education on industrial waste management at Jordan Bakery Factory in Kendari, Southeast Sulawesi. The methods used were participatory observation and interviews with the waste management staff at the factory. The results of the community service show that the factory has implemented a good system for managing liquid and solid waste, including a liquid waste filtration process and economic utilization of solid waste. In addition, the service team also prepared educational materials in the form of pamphlets containing information about types of waste, proper management methods, and the environmental impact of waste. This education is expected to increase awareness and participation among the community and factory workers in responsible waste management. This study contributes positively to environmentally friendly and sustainable industrial waste management in the Kendari area

This community service activity aimed to increase the knowledge and awareness of informal sector sandal craftsmen regarding hypertension through education and blood pressure screening. The target group consisted of 17 workers at Sandal Factory X in Tasikmalaya City. The methods used included health education using interactive poster media and blood pressure screening with a digital sphygmomanometer. The results showed that most workers (94.1%) had elevated blood pressure: 41.2% pre-hypertension, 41.2% stage 1 hypertension, and 11.8% stage 2 hypertension. Only 5.9% had normal blood pressure. This activity effectively raised participants’ awareness of the importance of early detection of hypertension. The workers responded positively and showed enthusiasm in participating. These findings highlight the importance of promotive and preventive interventions for informal sector workers who are often underserved in healthcare access.

As a result of rapid technological progress, increased competition, and the global opening of markets, local markets have been flooded with a large number of foreign products of superior quality compared to local products. This has exposed Iraqi economic units to numerous pressures for various reasons, most notably the high cost of their products and the low quality of their products. This requires these units to seek solutions that lead to the provision of a high-quality product capable of competing with foreign products in terms of price and quality, thereby achieving customer satisfaction. Therefore, the research aims to integrate the two techniques of Attribute Based Costing and process reengineering and to demonstrate their role in improving product quality. The researcher reached a set of conclusions, the most important of which are The weakness of the costing system applied at the research sample factory, its failure to accurately monitor and identify cost elements throughout the product lifecycle, and the management's lack of interest and awareness in implementing contemporary costing techniques and their role in improving the quality of its products, thus ensuring their sustainability. The integration of specifications-based costing with process reengineering technology has added substantial improvements to product specifications, aligning them with customer requirements and needs, and leading to improved product quality.

Iodine deficiency remains a major health issue, especially in highland regions like Cisukadana Village, leading to an increased risk of goiter that affects metabolism and growth. This study explores an alternative method to improve iodine intake through the use of factory ash waste in salted egg processing. Factory ash waste is known to contain microelements such as iodine, calcium, and magnesium, which can enhance the nutritional value of salted eggs. The research consisted of three stages: community counseling on iodine importance, practical training on making salted eggs using a salt and ash mixture, and product distribution for evaluation. Eggs were soaked in a brine solution mixed with ash waste for 8–10 days to ensure iodine absorption. The results showed that this method increased iodine content in the eggs, extended shelf life, and improved texture and taste. The program positively impacted the community in health (goiter prevention), social (community involvement and student participation), and economic (potential new business using local resources) aspects. This innovation demonstrates a sustainable approach to enhancing iodine intake while reducing industrial waste impact.

This research explores the combined effects of content marketing and brand experience on customer response, a relationship that has not been extensively studied in previous research. The study highlights the significance of customer service as a key determinant of business success, emphasizing that when customers feel valued and receive prompt responses from a company, their satisfaction, loyalty, and willingness to engage with the brand increase. The research was conducted on a sample of customers from the General Company for Southern Cement, specifically the Kufa Cement Factory. The study focused on Ordinary Portland Cement and sulfate-resistant cement. A total of 85 questionnaire forms were distributed, with 80 valid responses collected for statistical analysis.The findings indicate that both content marketing and brand experience play a crucial role in enhancing customer communication and service quality. Effective content marketing strategies contribute to better training for customer support teams, ensuring a more responsive and engaging interaction with customers. Furthermore, improving communication channels and response speed positively impacts customer satisfaction. By adopting content marketing strategies and leveraging brand experience, businesses can enhance customer engagement, strengthen relationships, and ultimately achieve their organizational goals.The research recommends integrating content marketing into business operations to build long-term customer relationships and improve brand reputation. Additionally, companies should establish a dedicated internal department for marketing, ensuring that content marketing efforts are credible, relevant, and engaging. By creating meaningful and interactive content, businesses can attract and retain customers, fostering brand loyalty and trust over time.

ERP software has become an essential tool for managing and organizing vast amounts of data within institutions, especially with the rise of big data concepts. As a relatively new innovation, ERP falls under the umbrella of digital transformations shaping the modern world. These systems, along with their associated applications, offer capabilities that facilitate integration and coordination among departments and processes within organizations. This, in turn, supports better strategic decision-making. Additionally, ERP systems play a crucial role in enhancing production processes and improving customer interaction, provided that the technology and the data it generates are utilized effectively  

The rush of vaccinations for the community is very important because it can help accelerate the spread of the Covid-19 vaccine, thereby minimizing the number of people infected with Covid-19. The purpose of this Community Service is to help the community be calmer in carrying out a new life in the Covid-19 pandemic called the new normal, by always implementing health protocols, namely wearing masks, washing hands, and maintaining distance.  This activity was supported by a team of lecturers, a team of cadets, volunteers of the Jalapati team, and health workers of the AAL Health unit. Vaccination is carried out for several periods from  October 5, 2020, to April 27, 2022, and in several places, namely at the Al Muttaqiin Kenjeran Mosque, AL-Rodlotul Jannah Gedangan Mosque, AL Ukhuwah Candi Mosque and AL Karomah Kramat Jegu Banyuwangi Mosque;    Masjid At Taqwa Dewaruci Pesapen AAL;  Gresik District Health Office, Slempit Gresik Health Center and Kedamean Gresik Health Center;  Satkes Lanal Malang, Malang City Health Office, Malang Regency Health Office, Batu City Health Office, Pasuruan PKK Chairman, Blitar Health Office, Srengat Blitar Hospital and Kademangan Blitar Health Center; Lamongan Health Office;  Bhinor Paiton Probolinggo Village;  Probolinggo Health Office; Mandangin Sampang Madura;  Halong Pier and Morokrembangan Kalianak Fishing Village;  ICC Propan Raya Paint Factory Sidoarjo Branch; Surabaya Shipping Science Polytechnic; Educity Apartment Perum Pakuwon City Complex; Pasar Turi Station Surabaya. The implementation of vaccination is guided by: Decree of the Director General of Disease Prevention and Control Number HK.02.02/4/ 1/2021 concerning Technical Guidelines for the Implementation of Vaccination in the Context of Overcoming the Corona Virus Disease 2019 (Covid -19) Pandemic, Circular Letter HK.02.01/I/2007/2021 concerning Covid-19 Vaccination for Pregnant Women and Screening Adjustments in the Implementation of Covid-19 Vaccination, as well as Circular Number: HK.02.02/II/252/2022 concerning Vaccination  Covid-19 Advanced Dose (Booster).