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Carbon is the material most often used in the manufacture of composite materials. Carbon has a fairly high heat conductivity when it is in the form of graphite of 119-165 W.K/m. However, carbon is difficult to form, so another material that has formability is needed. This study used a mixture of carbon, ceramic and wood glue (PVAc) with variations in the main composition of 65% carbon for specimens 1,2,3 and 65% ceramic for specimens 4,5,6. Testing of all specimens was carried out by heating for 30 minutes, followed by temperature data collection every minute. The data that has been obtained is then calculated to determine the value of heat conductivity and average heat rate of each specimen. The highest value of heat conductivity and average heat rate was produced by specimen 2 with a composition of 65% carbon, 15% ceramic and 20% PVAc, where the value for heat conductivity was 95.346 W.K/m and for a heat rate of 206.7 Watt/second. Carbon can increase the conductivity value and heat rate, but if it is mixed with other materials it will certainly be affected, where ceramic affects the surface of the specimen which can cause cracks and reduces the value of the specimen's thermal resistance, while PVAc affects the reduction of surface cracks due to ceramic hardness when heated but can also become insulator in the specimen when bonded to the ceramic

PT Atlantic Anugrah Metalindo is a manufacturing company that produces costumize products, steel door systems and fireproof doors. Currently PT Atlantic Anugrah Metalindo is producing 100 units of pallet rack manufacturing with customers from PT X so that proper material requirements planning is needed. The purpose of this research is to determine the material requirements of pallet racks optimally and efficiently. This research requires calculating the Bill of Materials (BOM) using the Cutting plane method and controlling the production process to run effectively and efficiently. Based on the calculations that have been carried out, the results show that for 2 mm thick mild steel material requirements, 6 sheets of plate are needed, 3 mm thick mild steel requires 173 sheets of plate, 3.6 mm thick mild steel requires 12 sheets of plate and 5 mm thick mild steel requires 12 sheets of plate. So that from these calculations PT Atlantic Anugrah Metalindo is expected to minimize the material requirements of pallet rack products.

This study aims to determine the effect of Current Ratio (CR) and Total Assets Turnover (TATO)  affect  the  Return  On  Assets  (ROA)  of  food  and  baverage  Manufacturing Companies  Listed  on  the  Indonesia  Stock  Exchange  (IDX)  in  2016-2020.  The independent variables used are Current Ratio (CR) and Total Assets Turnover (TATO). While the dependent variable used is Return On Assets (ROA). This type of research uses quantitative research methodology. The  population  in  this  study  is  food  and  baverage  manufacturing  industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, namely 72 companies. For sampling using purposive sampling techniques, 23 food and baverage manufacturing companies were obtained that met the criteria. The amount of data processed by 23 companies times 5 (five) years, so there are 115 data. Data analysis techniques in this study using Multiple Linear Regression analysis. The results of this study show that 1). The Current Ratio partially have a positive and significant impact on Return On Assets.  2). Total Assets Turnover (TATO) partially have a positive and significant impact on Return On Assets. 

With financial performance as an intervening variable, this study tries to test and assess the relationship between capital structure, funding decisions, and investment decisions on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. All food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the population in this study. Purposive sampling is the method used to obtain samples in this study. Ten companies that fit the research requirements were found using purposive sampling technique. Partial Least Square was used in data analysis and hypothesis testing in this study. There are 7 hypotheses in this study. The results prove that there are 6 hypotheses that have a negative and insignificant effect. While 1 hypothesis has a positive and insignificant effect.

Advances in science and technology are faced with a number of challenges, one of which is preserving the environment which is faced with the use of synthetic materials. Synthetic materials are basically materials that cannot be decomposed naturally and pollute the environment. Therefore, a number of research and developments have been carried out in utilizing more environmentally friendly materials through the manufacture of biocomposites. However, the use of biocomposites has not been able to replace the use of synthetic materials as a whole, due to the weak bonding of the fiber-matrix interface (adhesion between fiber and matrix) in biocomposites. One effort that can be made to increase fiber-matrix interfacial bonding in biocomposites is through modification of natural fibers using NaOH. A number of studies have been carried out using NaOH to modify the fiber-matrix surface. The results obtained through a number of studies state that each natural fiber has a different response to NaOH concentration, so that each natural fiber requires a certain concentration to increase the bond between the fiber-matrix interface in biocomposites.

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.

 Business has an important role in society. One of significant factor influencing the sustainability of a business is through business networks. With the establishment of business networks, information can be spread quickly (Wiharjo, 2012). Business networking is very important for business, including printing business. Printing is an attempt to mass produce writing and images using a printing press. (Nggaibo, 2021). Printing business is one of the fastest growing businesses. CV. Aslan Grafika is a printing business located in Banjaran, Bandung, West Java. The reason the author conducted Business Network research on CV. Aslan Grafika because author is interested in marketing strategies undertaken by CV. Aslan Grafika thus became the pioneer of printing in Banjaran area which provides many printing services. This research aims to determine the business network used in CV. Aslan Grafika and how the influence of this business network on the performance of printing, especially manufacture and sale of books du'a Hajj and umrah which is the main highlight of the author in this study. The type of research used is descriptive qualitative. The data source used consists of primary and secondary data. Data collection techniques are interview techniques. Data analysis techniques used are qualitative data analysis techniques.

Independent Entrepreneurship is one of the Independent Campus Learning (MBKM) programs offered by the Ministry of Education, Culture, Research and Technology. This program provides an opportunity for students to add and hone soft skills through learning outside the lecture classroom.The aim of this program is to provide opportunities for students to add and hone soft skills through learning outside the lecture classroom,  Providing in-depth insight into the world of business and economics, understanding business processes, markets, competition, as well as factors that influence business success.The expected results of the independent entrepreneurship program are to stimulate student creativity and innovation, so that students can develop ideas and solutions about business, as well as making prototypes. others as well as increasing sales and so on at affordable prices and manufacturing with minimum possible time.

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.

The bakery industry is a sector that continues to grow through the crisis period in 2021 when Indonesia managed to record the highest bread sales in the Southeast Asia region with total transactions reaching USD 18.7 billion. Mak MPOEQ cake house in Bogor is one of the small food industries that has continued to produce during the Covid 19 pandemic until now. Bakery products are sensitive to contamination so they can easily and potentially spread food safety hazards. An integrated system of control and quality management of manufactured products is required, which makes it possible to implement timely measures to prevent, identify and eliminate deficiencies and errors in production, to provide reliable information about the products produced to consumers. To date, a system based on the use of Hazard Analysis Critical Control Points (HACCP) principles has been able to overcome these food safety problems well. The design of the HACCP system at Mak MPOEQ's cake house has been implemented through a community service mentoring program for staff from FMIPA Pakuan University in the period April-December 2023. The coaching is carried out following the stages of implementing the HACCP system as stated in SNI CAC/RCP 1 of 2011 issued by National Standardization Agency. The basic requirements for HACCP itself have been prepared by partners since 2021. The results of the hazard analysis carried out on the MPOEG Mak Cake House production system found 7 significant hazards out of the 20 hazards evaluated. Next, using the Codex decision tree, 4 CPPs were determined from the 7 hazards, namely egg receiving, flour sifting, filing, and vla cooking. Based on these 4 CCPs, a HACCP Plan has been prepared which focuses control on cleanliness when receiving eggs, physical contamination when sifting flour, sanitary bacteria from worker cross-contamination, and temperature and cooking time. All controls are carried out per activity batch and verified periodically.

Cenil or Cetil is a traditional food or snack made from a mixture of starch and granulated sugar, colored, shaped into small balls, eaten with grated coconut. Cenil is a traditional Javanese snack, especially in the East Java area. Cenil mbok mini was founded in 1967 and is still active until now in 2023, so for around 56 years cenil mbok mini has become one of the culinary mainstays of Mojowiryo village, Kemlagi subdistrict, Mojokerto regency. Cenil is neatly packaged and increasingly modern in terms of packaging and manufacturing methods. This Community Service aims to introduce traditional food to the community, as well as to preserve traditional food so that it does not become extinct. The method used in this training is Preparation Step, Implementation Step, and Evaluation Step. As a result of this dedication, traditional snacks have labels to be marketed. Marketing strategies can help improve MSMEs.

The plastic manufacturing industry in Indonesia has become a much needed industry because consumption power continues to rise. One company in Batam that produces plastic is PT Batam Plastik. As a plastic factory, PT Batam Plastik will add plastic waste that cannot be broken down in Batam City. This article was created to analyze the Corporate Social Responsibility (CSR) program and green human resource management at PT Batam Plastik. This type of qualitative research uses data collection techniques using interview and observation techniques. Based on the results of the analysis that has been carried out, PT Plastik Batam has implemented the Corporate Social Responsibility (CSR) program and environmentally friendly human resource management correctly. This is based on data from interviews conducted where PT Plastik Batam recycles plastic waste into recycled products and has trained its employees on how to recycle plastic and reuse plastic.

One type of fruit that is liked by people in Southeast Asia, namely Salak. The development of nail art has become one of the supporting appearances for women. So that it becomes a source of ideas in new innovations in the world of nail art. The purpose of this study was to find out how to make nail art by utilizing zalacca peels. In this study using the method, observation, documentation, literature and experimental methods Utilization of zalacca skin in making nail art through three stages, namely preparation of material tools and manufacturing steps. The results of the feasibility test from the five validators, namely the color assessment indicator score 23 is said to be very feasible, the form score 23 is said to be very feasible, the neatness score is 21 is said to be very feasible, and the design gets a score of 23 which is said to be very feasible so that it can be concluded that the product is said to be very feasible. .5% nail art color involved suitable for women's skin, 98.8% beauty nail art color gradations, 96.3% beauty nail art accessories, 98.8% accessories for fantasy makeup, 61.3% nail art accessories in fashion, 86.3% zalacca nail art accessories not excessive, 96.3% accessories on nail art to match, 96.3% nail art able to compete and 98.8% nail art being one of the innovations based on the results of the test 87% of respondents said they liked snake fruit nail art products

Tucking techniques are rarely used in making clothes, designers prefer to follow today's fashion trends, tucking manipulation techniques are able to change ordinary fabrics into 3-dimensional shapes, the purpose of this study is to be able to find out the finished results of making tucking techniques and to be able to find out the finished results of making simple dresses using variations of tucking techniques. The method used is the R & D method, to produce products and test the effectiveness of these products. The author has tested the tucking technique using 3 materials, namely satin, cotton, and balotelli fabric, as well as the size of folds and between folds 1.5 cm: 1.5 cm, 2 cm: 1 cm and 2 cm: 2 cm, trials have been validated to ask for assessments and suggestions related to materials and crease sizes that are suitable to be applied in making tucking,  Balotelli material and the size of folds and folds 1.5 cm : 1.5 cm get the best value from the 4 validators. The process of making tucking to look neat must pay attention to the crease used with an accurate size, ensure the seam is straight, and ensure the sewn fold is ironed until slippery before sewing on the horizontal line.

Semarangan bridal pilis accessories are hard to find and are not sold on the market. However, only a few people have these pilis accessories. Using biscuit tin waste can save costs and can be used as a substitute material for developing accessories. The author innovates by recycling waste biscuit tins into Semarangan bridal pilis accessories. The aim of this research is to find out how to make and use Semarangan bridal pilis accessories from waste biscuit tins, as well as to find out the results of public tests of public interest in using biscuit can waste to make Semarangan bridal pilis accessories. In this research, the author used data collection methods in the form of observation, experimentation, documentation, literature, interviews and questionnaires. The manufacturing of the Semarangan bridal accessories is carried out by three stages, namely the preparation stage of equipment and ingredients, the stage of making and the using of the accessories from the tin waste. The three expert validators choose three outcome products because they correspond to the originality of the Semarangan bridal accessories. The research's public study involved 30 respondents with respondents stated 100% to questions 1, questions 3, questions 5, question 6 questions, and questions 8. The cutting process of the biscuits tins for bridal gold accessories ought to be reduced to make it look neater, whereas the f6000 is used as a glue 

The purpose of this study was to determine the effect of the Current Ratio, Net Profit Margin, Debt to Equity Ratio and Total Asset Turnover on Company Value. This research uses a sample of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022 using the purposive sampling method. The data used are the financial statements of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022 and there are 12 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) program version 25. The results of testing this hypothesis show that there is a significant influence between Debt to Equity Ratio and Total Asset Turnover on Company Value, while Current Ratio, Net Profit Margin has no effect on Company Value.

Waste is one form of problem that everyone often encounters in their environment. Waste is the waste of products or goods that have been used by their users, so that the remaining results are discarded and do not function again. The purpose of this service is to provide material on making appropriate technology for waste incineration tools to prevent pollution in the untia village. The method of application in this activity is the counseling method through demonstration and also the lecture and discussion method at community meetings in untia village. The results of community service activities regarding the manufacture of appropriate technology for waste incineration tools to prevent pollution in untia village have been carried out well and received a positive response from the untia village community.

the aim of this research is to determine the merchandise inventory accounting information system used by Toko Rianzi. This research method uses descriptive research by looking for theoretical research related to the merchandise inventory accounting information system. The data collection used was observation and interviews. The type of data used is quantitative data. The results of this research are expected to provide information regarding the merchandise inventory accounting information system. The design of this merchandise inventory accounting information system uses the system development method Dynamic System Development Method with 3 main stages, namely, before the project, project life cycle and after the project. As well as 5 sub stages (feasibility study, business study, model iteration, iteration design, manufacture and implementation). Discussion of design researchThis merchandise inventory accounting information system is expected to be able to makes it easier for Toko Rianzi to make inventory reports and financial reports.

PT XYZ is a manufacturing company that produces various products, such as molds and several spare parts. The production process often experiences wasted time at the machine setup stage, known as dandori. To avoid production delays, companies need to increase their productivity. This research aims to propose the application of Lean Manufacturing methods, especially SMED, to reduce machine uptime by focusing on optimizing external activities in mold making. Through the application of the Single Minute Exchange of Dies (SMED) concept, fourteen internal activities were changed to eight internal activities, resulting in improvements with a reduction in machine setup time from 44 minutes to 22 minutes, or a reduction of 50%. The hope is that these results will increase the company's output significantly.

This research discusses the impact of accounting conservatism, information asymmetry, and opportunistic behavior on company value, with dividend policy acting as an intervening variable. The main objective of this research is to examine the positive influence of accounting conservatism, information asymmetry and opportunistic behavior on firm value, as well as to investigate the positive impact of dividend policy indirectly on the relationship between accounting conservatism, information asymmetry and opportunistic behavior. This research is quantitative, with the use of secondary data as the type of data used. The population that is the focus of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The results of the analysis show that accounting conservatism has a positive impact on company value, as does information asymmetry and opportunistic behavior. Apart from that, dividend policy also has a positive impact on company value and can influence the relationship between accounting conservatism, information asymmetry and opportunistic behavior.