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This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

The World Health Organization (WHO) states that mental health issues frequently arise during late childhood and early adolescence. Adolescence is  a transitional phase marked by physical, emotional, and social changes, which can impact an individual's psychological well-being. Data from the 2022 Indonesia-National Adolescent Mental Health Survey (I-NAMHS) showed that approximately 15.5 million adolescents (34.9%) experienced mental health problems, while 2.45 million adolescents (5.5%) were identified as having mental disorders. This confirms that adolescent mental health is an issue that requires serious attention. This study aimed to determine the mental health status of adolescents at SMA Negeri 1 Sokaraja. The research method used a quantitative descriptive design with a cross-sectional approach. The population included all 12th-grade students at SMA Negeri 1 Sokaraja, with 188 students selected as samples using a proportional random sampling technique. Data collection was conducted using the Mental Health Inventory (MHI-38) questionnaire and was analyzed using univariate analysis. The results of the study showed that the majority of respondents were in the good category, amounting to 114 (60.6%). Based on gender characteristics, the majority of respondents were female, amounting to 110 (58.5%), while based on residential status, most respondents lived with their parents/family, amounting to 187 (99.5%). These findings indicated that, in general, the mental health of adolescents at SMA Negeri 1 Sokaraja was in a fairly good condition.

The World Health Organization (WHO) states that mental health issues frequently arise during late childhood and early adolescence. Adolescence is  a transitional phase marked by physical, emotional, and social changes, which can impact an individual's psychological well-being. Data from the 2022 Indonesia-National Adolescent Mental Health Survey (I-NAMHS) showed that approximately 15.5 million adolescents (34.9%) experienced mental health problems, while 2.45 million adolescents (5.5%) were identified as having mental disorders. This confirms that adolescent mental health is an issue that requires serious attention. This study aimed to determine the mental health status of adolescents at SMA Negeri 1 Sokaraja. The research method used a quantitative descriptive design with a cross-sectional approach. The population included all 12th-grade students at SMA Negeri 1 Sokaraja, with 188 students selected as samples using a proportional random sampling technique. Data collection was conducted using the Mental Health Inventory (MHI-38) questionnaire and was analyzed using univariate analysis. The results of the study showed that the majority of respondents were in the good category, amounting to 114 (60.6%). Based on gender characteristics, the majority of respondents were female, amounting to 110 (58.5%), while based on residential status, most respondents lived with their parents/family, amounting to 187 (99.5%). These findings indicated that, in general, the mental health of adolescents at SMA Negeri 1 Sokaraja was in a fairly good condition.

The management of medicines and Medical Consumables (MCs) plays a crucial role in improving the quality of pharmaceutical services in hospitals. Common problems include stock imbalances, such as shortages and overstocking, which negatively affect service efficiency, increase operational costs, and raise the risk of product expiration. These issues are often caused by inadequate planning that is not based on consumption data, as well as limited knowledge of pharmacy personnel in applying appropriate inventory control methods.This community service activity aimed to improve the knowledge and skills of pharmacy staff in managing inventory using fast moving and slow moving methods based on real hospital data. The implementation method consisted of education, training, and hands-on mentoring conducted in several stages. The activity began with the analysis of medicine and medical consumables usage data from January to December 2025 at Labuang Baji Regional General Hospital, followed by training on pharmaceutical logistics management, and continued with practical exercises on classification and inventory control. Evaluation was carried out through discussions, case studies, and observation of participants’ ability to apply the methods.The results showed that 50.7% of medicines and 52.4% of medical consumables were categorized as fast moving, while the remaining items were classified as slow moving. After the intervention, there was a significant improvement in participants’ understanding of inventory classification, stock turnover analysis, and data-based planning. Participants were also able to identify items at risk of stock-outs and overstocking, enabling more appropriate control measures.This activity had a positive impact on the efficiency of pharmaceutical inventory management, reduced the risk of stock-outs and overstocking, and supported the improvement of healthcare service quality. Therefore, the fast moving and slow moving methods can be considered effective and applicable approaches for data-driven pharmaceutical inventory management in hospital settings

Thalassemia is a chronic genetic disease that requires long-term treatment and affects children's quality of life physically, psychologically, socially, and academically due to chronic anemia and regular blood transfusion needs. This study aimed to determine factors influencing the quality of life of children with thalassemia at Rumah Sakit Anak dan Bunda Harapan Kita. A descriptive design with a cross sectional approach was used, involving 41 respondents through total sampling. Data were collected using the Pediatric Quality of Life Inventory (PedsQL 4.0 Generic Core Scale) and respondent characteristics including age, gender, socioeconomic status, parental education, and frequency of blood transfusions. Data were analyzed using univariate and bivariate analysis with the Chi-Square test. The results showed most respondents were under ten years old, female, from families with socioeconomic status below the minimum wage, had parents with high school or higher education, and received blood transfusions every three weeks. Bivariate analysis indicated only the frequency of blood transfusions was significantly associated with quality of life, while other variables were not. Thus, transfusion frequency is the main factor influencing quality of life in children with thalassemia.

Mindfulness intervention therapy is a psychotherapy that can be used to reduce depressive symptoms. This study aims to determine whether mindfulness therapy contributes to reducing the level of depression in patients cancer at the Cipto Mangunkusumo Hospital, Jakarta. The research design used was the experimental design of the one group pretest-posttest design. The total number of samples used for the population was 30 people who met the criteria for depression. Relevant data was collecterd through clinical interviews, observations and psychological test. The Beck Depression Inventory II (BD-II) questionnaire was used to collect data for this study. According to the Wilcoxon analysis, the results were statistically significant p = 0.000, indicating a large effect size in reducing depressive symptoms with mindfulness therapy. These results are supported by improved patients understanding of depression and mindfulness concepts, as well as enhanced abilities in adapting emotional coping strategies. The results of qualitative analysis showed that subjek felt more happy, be positive, not hopeless, effective communication skills and be able to resolve their problems. This research can make a significant contribution to efforts to prevent and treat depression in cancer patients, improving their quality of life through increasing mindfulness.

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

The study of Islamic manuscripts contributes to understanding the development of thought, values, and social practices in Muslim communities, especially when texts are viewed as cultural artifacts. This research examines the Eid al-Adha sermon manuscript from the private collection of Mgs. Muhammad Jufri using a philological approach combined with value and da'wah analysis. The method is qualitative, applying philological stages such as inventory, description, transliteration, and textual criticism to produce a reliable text edition close to the original form. The analysis is strengthened by hermeneutics and da'wah studies to interpret meanings, values, and messages contextually. The findings show that the manuscript has a structured sermon format consisting of opening, main content, and closing, with strong rhetorical and religious functions. The text contains core values such as tawhid, obedience, sacrifice, social solidarity, and morality, as well as da'wah messages emphasizing piety, qurban practice, ukhuwah, and social awareness. Although limited by the absence of data regarding authorship and transcription time, the manuscript remains relevant as a source of Islamic values. This study shows that combining philology with interpretive approaches can enrich textual meaning and support Islamic studies development in contemporary society and strengthening cultural understanding among modern Muslim communities today worldwide context.

The coal mining industry requires accurate stockpile volume measurements for inventory and production reporting. Conventional methods have limitations in accuracy, efficiency, and safety. This study compares the accuracy and efficiency of coal stockpile volume measurements using a Terrestrial Laser Scanner (TLS) Leica MS60 and an Unmanned Aerial Vehicle (UAV) DJI Matrice 4E, validated by the ASTM D6172-98 standard. Conducted on five Run of Mine (ROM) coal stockpiles covering 13,500 m² at PT XYZ, Lahat, South Sumatra, the TLS method used 43 scan positions, while the UAV employed 430 aerial images with specific flight parameters. Data were processed using Leica Infinity, Surpac, and Agisoft Metashape. The results showed volumes of 94,076 m³ (TLS) and 94,965 m³ (UAV), with a difference of 889 m³ (0.95%). Volume deviations ranged from 0.48% to 1.89%, with an average of 1.42%, all within the ASTM tolerance (<2%). Time efficiency analysis revealed that the UAV method required 200 minutes (3.33 hours), saving 63.3% (approximately 6.17 hours) compared to the TLS method (570 minutes). The largest efficiency gain occurred during field data acquisition, with an 85% reduction in time. This study confirms UAV photogrammetry as a valid, accurate, and efficient alternative for coal stockpile volume measurement in mining.

Micro and small businesses such as grocery kiosks face various operational risks that can threaten business sustainability; however, most business owners have not yet implemented systematic risk management practices. This study aims to analyze the risk management process at Kios Pelita Harapan, a small business established in September 2023 in Maumere, using a qualitative approach through direct interviews with the business owner. The findings reveal that the risk management process at this kiosk encompasses four stages: risk identification, risk analysis and assessment, risk evaluation and prioritization, and implementation and monitoring. The primary risks identified include stockouts of fast-moving goods, product damage due to short expiry periods, fire hazards, power outages, and theft. The owner addresses these risks through daily stock checking, inventory recording, monitoring customer purchasing patterns, and coordinating with suppliers during emergencies. The application of a simple yet structured risk management approach has been proven effective in stabilizing revenue and maintaining customer trust. This study provides practical implications for kiosk business owners in implementing effective risk management despite limited resources.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

This research aimed to evaluate the effectiveness of safeguarding regional assets in the form of official vehicles at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. Asset security is an essential component in the management of regional government assets to ensure orderly governance, physical security, and legal certainty regarding asset ownership. This study employs a qualitative approach, with data collected through interviews, observations, and documentation. Data analysis was conducted descriptively based on indicators of administrative security, physical security, legal security, as well as supervision and control. The results show that the security of official vehicle assets has been implemented through administrative recording, safekeeping of ownership documents, and monitoring of vehicle usage. However, its effectiveness is not yet optimal, as there are still official vehicles that have not been returned after the end of officials’ terms of office, along with weak enforcement of sanctions and limited periodic monitoring. Factors affecting the effectiveness of asset security include budget constraints, low user awareness, and suboptimal implementation of internal control systems. This study recommends strengthening supervision, conducting re-inventory of official vehicles, enforcing stricter sanctions, and improving coordination among regional government agencies to achieve more orderly, transparent, and accountable asset management

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

This study aims to redesign the raw material yarn warehouse layout at PT. XYZ using the Class Based Storage method to improve storage and retrieval efficiency. The main problem identified in the warehouse is random item placement, resulting in relatively long retrieval times of approximately 10–15 minutes per pallet. This research applies a descriptive quantitative approach using a case study method. The data used consists of inbound, outbound, and inventory records of yarn raw materials from November 2024 to April 2025. The analysis was conducted using the FSN (Fast Moving, Slow Moving, and Non-Moving) method through the calculation of consumption rate and average stay, combined with ABC classification to determine storage priority. The results show that 9 types of yarn are classified as Class A, 11 types as Class B, and 11 types as Class C. Based on this classification, a new warehouse layout was designed by placing Class A items near the input-output area, Class B items in the middle area, and Class C items in the back area of the warehouse, thereby improving storage efficiency and reducing retrieval time.