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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.

This study aimed to analyze the influence of workload and burnout on nurses’ sleep quality while controlling for age, gender, and education as potential confounding variables. A quantitative analytic study with a cross-sectional design was conducted among 156 nurses working in a private hospital in Depok City. Data were collected using a workload questionnaire, the Maslach Burnout Inventory (MBI), and the Pittsburgh Sleep Quality Index (PSQI). The data were analyzed using Chi-Square tests and multiple logistic regression. The findings showed that both workload and burnout had significant effects on sleep quality (p < 0.05), with burnout identified as the most dominant factor. Age and gender were also significantly associated with sleep quality, whereas education did not show a statistically significant effect. The regression model demonstrated excellent fit, indicated by a McFadden pseudo R² value of 0.908. These results suggest that occupational factors, particularly burnout, play an important role in determining nurses’ sleep quality. Therefore, effective stress reduction and workload management strategies are needed to support nurses’ well-being and improve sleep quality.

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.

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

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 Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

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.

Burnout among nurses is a serious problem that can reduce the quality of nursing services and the well being of nurses. Work motivation and self efficacy are psychological factors that play an important role in reducing burnout. The aim is to minimize the occurrence of burnout among nurses in their performance.The purpose of this study is to determine the significance of the relationship between work motivation and self efficacy with the level of burnout among nurses. This research is quantitative in nature with a cross-sectional approach. Data collection was conducted using questionnaires administered to 98 respondents from the total population. The instruments used included a work motivation questionnaire (ERG), a general self-efficacy scale (GSES), and a Maslach Burnout Inventory (MBI). The data collected was processed using Spearman's test and ordinal logistic regression. Results researchers found that respondents who reported high work motivation numbered 89 respondents with a percentage of (90.8%), self-efficacy among nurses also showed a high category in 90 respondents with a percentage of (91.8%), and the majority of burnout levels were in the low category range of 65 respondents with a percentage of (66.4). Statistical tests showed a relationship between work motivation and burnout levels with a p-value of 0.000 (a = -0.358), and showed that there was a relationship between self-efficacy and burnout levels with a p-value of 0.013 (a = -0.250). Furthermore, multivariate statistics found that work motivation was the dominant factor influencing burnout with a p-value of 0.012 (E = -2.030). Conclusion there is a significant relationship between work motivation and self-efficacy with the level of burnout among nurses. Nurses with high work motivation and self-efficacy tend to have lower levels of burnout. Work motivation is a dominant factor in influencing burnout.

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

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.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

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.

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.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

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.

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.