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Digital transformation is an urgent need for MSMEs to maintain competitiveness, yet many businesses like Toko ANHA Kosmetik still rely on manual operational systems that pose a high risk of inefficiency and losses due to expired products. This study aims to design and develop a mobile-based cosmetic sales application capable of integrating inventory management with an early warning feature for product expiration. The methodology employed is Design Thinking, encompassing the stages of empathize, define, ideate, prototype, and test to ensure the solution is user-centered. The results indicate that this approach successfully identified the primary pain points of the store owner and translated them into functional features such as automatic T-30 expired date notifications and digital product catalogs. System testing was conducted using Black Box Testing, yielding 100% functional validity, and User Acceptance Testing (UAT), which resulted in an average score of 83.49%, categorized as "Excellent." This study concludes that the designed application is not only technically effective in preventing operational losses but also highly acceptable to MSME users due to its intuitive and functional interface.

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

This contrastive linguistic study examines the phonological systems of Indonesian and English to identify areas of difficulty for Indonesian learners of English pronunciation. Through a systematic comparison of vowel and consonant inventories, phonotactic constraints, stress patterns, and prosodic features, this research identifies key points of interference that contribute to pronunciation challenges. The study employs acoustic analysis of speech samples from 120 Indonesian learners of English across different proficiency levels, combined with perceptual assessments by native English speakers. Findings reveal significant differences in vowel systems, consonant clusters, word stress placement, and intonation patterns that directly correlate with pronunciation difficulties. The research proposes a pedagogical framework that integrates principles of contrastive analysis with contemporary pronunciation teaching methodologies, including explicit phonological instruction, acoustic modelling, and technology-enhanced practice. The implications suggest that pronunciation instruction can be significantly improved through targeted interventions that address language-specific interference patterns while building on positive transfer opportunities.

This research aims to implement the K-Means Clustering algorithm in clustering patterns of goods demand in the inventory management system at PT Semen Padang. With the development of industrial technology and the need for an efficient inventory management system, this research identifies problems faced by the company, such as manual records that are prone to errors and delays. The developed web-based system allows real-time data integration, automation of the goods request process, and analysis of demand patterns using the K-Means algorithm. The results show that the implementation of this system can improve the efficiency of inventory management, minimize recording errors, and support better decision-making in the procurement of goods.

Interest and aptitude tests help in recognizing children's potential early on, so that parents and educators can plan education that is more suitable and supports the optimal development of children's potential. The purpose of this study is to help individuals know that interest and aptitude test instrumentation has a major impact in directing individuals in developing themselves, both in academics and careers. Children who study and work according to their interests tend to be more motivated, happy and accomplished. With a clear understanding of interests and aptitudes, children can make better decisions regarding future education, major and career choices. In this study we used the Literature Review method by collecting several sources. The results and discussion of the literature review discussion regarding interest tests, interest inventories, and Android-based psychological test applications in guidance and counseling in schools show that these tools are very important to help students determine educational and career paths according to their interests and talents. Interest tests help reduce uncertainty in career decision-making, improve the fit between individuals and jobs or study programs, and expand understanding of the psychological tendencies underlying their choices.

Drug cases in Indonesia are at a very worrying level. The phenomenon of abuse of narcotics, psychotropic drugs, and illegal drugs (narcotics), should be a concern for the government and all levels of society in general. The rampant behavioral deviations of the younger generation, namely the occurrence of narcotics crimes, one of which is the abuse of narcotics and illegal drugs, are currently increasing. Teenagers are very potential targets for the circulation of narcotics and dangerous drugs, so there must be real efforts to prevent and eradicate them. The problem approach method used in this writing is the normative legal method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including laws and regulations, books and articles in journals and scientific works. The police in eradicating drug crimes have the authority in accordance with the mandate of Law Number 35 of 2009 concerning Narcotics and Law Number 2 of 2002 concerning the Police. The main authority includes investigation of Pre-emptive, Preventive, Repressive action.

Abstract. The development of the era has driven various changes in the order of human life and forced humans to develop in a more advanced and modern life. As one proof that the development of the era is the increasingly advanced and sophisticated information technology that can be easily learned, accessed and utilized to support humans in carrying out their daily lives. The progress and sophistication of this technology has now had a great impact on life both in the socio-economic and socio-cultural aspects of society. society can easily utilize the sophistication of this technology wisely or it can also be misused. Crimes that often occur using online media are crimes in the form of online prostitution. The problem approach method used in this writing is the normative juridical method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including laws and regulations, books and articles in journals and scientific works. Criminal law enforcement against online prostitution in Indonesia still faces various obstacles. Criminal law enforcement against online prostitution in Indonesia is legally based on Law No. 1 of 2003 concerning Information and Electronic Transactions. 19 of 2016), Criminal Code, and Pornography Law No. 44 of 2008.    

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.