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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.

Academic supervision is a series of activities to help and guide teachers in developing their abilities to achieve learning goals. Academic supervision within the madrasah is carried out by the head of the madrasah. Madrasah principal supervision is the ability of the madrasah principal who carries out duties apart from being a leader in the school and also as a supervisor for teachers in carrying out evaluations and coaching aimed at developing the learning process for teachers. This research was carried out using a descriptive qualitative approach. Because it is carried out based on the current situation and circumstances. The results and discussion of the research show several results as follows: The madrasa head's academic supervision planning in optimizing tasks and functions has been arranged in prota and process but is not updated every year.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

The background of this research is about optimizing company assets and limited resources in company operations. The aim is to find out whether the financial performance of the Cornflower Agent business is optimal or not. The method used in this research is qualitative method. The data used are primary data and secondary data. With this data, researchers can find out what types of fixed assets are used by Cornflower Agents, namely buildings, machines and vehicles. The limited resources in the Cornflower Agent business are human resources, because they have been replaced by machines that can make the grinding process easier.

One of the government programs created to realize MBKM (Free Learning and Independent Campus) activities is the Teaching Campus. This program is intended for students as agents of change to increase human resources by contributing and providing innovation to educational problems, especially in learning activities. This campus teaching activity includes several activities regarding literacy and numeracy, adapting technology to more innovative methods. The Covid-19 pandemic has caused changes in students' learning patterns (Learning Loss), which has had a major impact on children's interest in learning, understanding of the material and learning outcomes. In connection with existing problems, the aim of writing this journal is to have a direct impact on holding campus teaching programs. Research or studies from this journal were carried out using a qualitative approach in the form of collecting data on learning outcomes during the program. The results of research and studies show that there is an increase in students' interest in learning by using learning media that is more exciting and fun. Apart from that, this learning method is very effective in increasing the value of the learning outcomes of class V students at SDN Simokerto I / 134. Good learning outcomes come from good learning methods, because interest in learning is proportional to the understanding gained too.

Information and digital technology has become an important part of an organization to grow and develop in an era of change. This will show how tourist villages use information and digital technology to provide new information, services and value to a wide audience. One of the tourist attractions in Lembanga Randanan is the Painted Rice Fields. The fertile rice fields provide beautiful landscapes and a deep impression. Students from the Management study program at the UKI Toraja Faculty of Economics with the theme Tourism Village are collaborating with the Lembang community and parties in the development and promotion of the Painted Rice Fields tourism in Lembang Randanan so that it can be touched by a wide audience, especially the commercialization of tourism. From the results of observations, it was found that the basic problems that hinder tourism promotion are the lack of public awareness to promote painted rice field tourism and the ineffective use of information and digital technology. The aims and objectives of organizing community service are to introduce painted rice field tourism to the general public and to help the Lembang Randanan community in using information and digital technology for promotion. This research was conducted using a qualitative descriptive research method with primary data collection techniques in the form of observation, interviews and documentation, while secondary data collection was obtained from searching various references such as books, journals and articles. The results of the service activities that have been carried out are helping tourist villages with promotion, marketing and management of tourist villages. This includes creating Instagram and YouTube social media accounts which aim to promote tourist villages, especially painted rice field tourism in Lembang Randanan. From this research, it is hoped that potential-based tourism village promotion can be carried out.

This article explores efforts to optimise the rights of crew in the international maritime contextand take a stand against illegal agency practices that harm them. An in-depth analysis of the ship's crew working conditions reveals labour rights violations and unsafe working conditions. Meanwhile, the role of illegal agents exacerbates the situation. This research urges the government to optimise the rights of migrant ship crew members. By detailing basic rights such as a living wage, safe working conditions, the research investigates the positive impact of implementing migrant worker protection policies. Focus is also given to countering illegal agents by identifying prevention and enforcement strategies that can be implemented. This research provides a foundation for cooperation between governments, shipping companies and international organisations to create a fair and sustainable maritime environment and eradicate illegal agencies that only want to benefit themselves. This research not only describes the challenges, but also illustrates solutions in protecting the rights of ship’s crew members and countering illegal agents in the maritime sector.

There are many benefits to a village having a website that is managed seriously. Lighten the government's workload and make things easier for village communities. This service activity will be carried out in Paddinging Village, which is one of the villages in Sanrobone District, Takalar Regency, South Sulawesi. This consideration regarding location selection is because Paddinging Village does not yet have a village website. On the other hand, Paddinging Village has several natural potentials which can be maximized by disseminating information to people inside and outside the village. Paddinging Village has quite large natural and tourism potential but has not received special attention from the government. The expanse of mountains and rice fields as well as the mist that sometimes covers it, accompanied by cool air are the characteristics of Paddinging Village. Apart from that, Paddinging Village has a pine forest which is very suitable as a camping spot on the weekend. Even the water there comes from springs directly from the mountains, which can be used as a basic ingredient for a mineral drinking water business.

This research explores the optimization of network utilization to enhance the efficiency of Shariah Mobile Banking services for customers. The study delves into the theoretical framework of Shariah Mobile Banking, elucidating its customer benefits, technology, and the role of networks. Employing a qualitative research approach, the study aims to examine the efficiency of Shariah Mobile Banking services. The findings underscore the paramount importance of efficiency in Shariah Mobile Banking and highlight the pivotal role of network concepts in augmenting this efficiency. The discussion also identifies hurdles encountered in optimizing Shariah Mobile Banking services and proposes viable solutions to overcome these challenges. This research contributes valuable insights for financial institutions and providers of Shariah Mobile Banking services to improve their service efficiency through network optimization. Additionally, it broadens the understanding of the customer benefits derived from Shariah Mobile Banking. The outcomes are anticipated to inform strategies and actions aimed at enhancing the overall user experience of Shariah Mobile Banking for customers.  

Abstract: Optimization of the village mosque of Kajan Blega Bangkalan. The problem formulation raised in this community service activity is Concerning with the weak understanding of mosque administrators towards the concept of efforts to prosper mosques and management the al-Mubarokah Kajan Blega Bangkalan mosque which is very urgent for part of the preaching of the people Islam. To find alternative solutions to the above, training was held Efforts to optimize and manage mosques at Masjid al-Mubarokah Kajan Blega Bangkalan. The objectives of this PKM activity are: 1. To equip mosque administrators towards the knowledge of Mosque Management. 2. Equip the Mosque Management as a preacher in a better change. 3. Improve knowledge and morals of society through mosque management that touches the heart the congregation The problem solving framework designed in PKM activities in the form of implementation of this training activity is: 1. Explanation of the concept of good mosque management theory with a philosophical basis followed by practice of finding the root of the problem according to conditions. 2. Design and implement training mosque management accompanied by the supervision and guidance of the administrators of the inner mosque planning activities to be carried out in the next year. 3. Evaluation of training results. Based on interviews, question and answer and direct observation during activities take place, this community service activity provides results: first, Increased knowledge and understanding of the congregation, second is to equip the Jama'ah as a missionary interpreter, the third is to improve knowledge and morals of the community, the formation of a ready mosque management preach

Pesantren in Indonesia today have a wide variety of activities, apart from the main program, namely learning and teaching activities, but also farming and/or livestock activities in order to utilize school land and as an effort to fulfill daily needs for the scope of the pesantren itself and in order to support food security. Catfish farming is one way to be able to teach animal husbandry skills to students by utilizing land in the form of fish ponds that are not functioning optimally. The catfish farming is also expected to be utilized further so that it becomes an additional source of income for all school parties. This community service program is carried out with educational methods and catfish breeding practices by utilizing water sources that are widely available around the school. In the end, this activity can be used as a food security program and can also function as an additional source of income for schools.  

Pabrik Roti Bakar Azhari adalah perushaan industri yang bergerak dibidang roti bakar. Perusahaan ini masih terdapat permasalahan dalam distribusinya, adanya pengiriman yang tidak terjadwal dan tidak memaksimalkan kapasitas angkut kendaraan mengakibatkan jarak pengiriman semakin panjang. Penentuan rute distribusi merupakan hal yang penting bagi perusahaan untuk meminimalkan biaya distribusi. Sebagai pabrik produsen roti bakar , pemilihan rute yang optimal perlu menjadi perhatian Pabrik Roti Bakar Azhari karena mempengaruhi biaya pengiriman produk tersebut. Saving Matrix dan Nearest Neighbor adalah kombinasi metode yang digunakan untuk penentuan rute distribusi yang optimal. Metode saving matrix dapat menentukan rute gabungan yang optimal dengan mempertimbangkan kapasitas kendaraan distribusi selanjutnya algoritma nearest neighbor dapat menentukan urutan jarak pengiriman terpendek pada kelompok rute yang terbentuk. Penelitian ini berhasil mendapatkan rute distribusi menggunakan metode saving matrix dan nearest neighbor yang lebih baik dari segi jarak tempuh pengiriman dan biaya dsitribusi. Hasil yang diperoleh adalah pengelompokan 4 rute distribusi dari jarak rute awal adalah 139,3 km dan jarak rute akhir adalah 109,2 km. Hasil  biaya distribusi rute awal sebesar Rp Rp 4.751.233 / bulan dan biaya distribusi rute akhir sebesar Rp 4.521.058 / bulan. Dengan metode saving matrix dan  algoritma nearest neighbor adalah penghematan jarak sebesar 21,61%, dan penghematan biaya distribusi sebesar 4,85%.

This service activity aims to add innovation to Clitoria Ternatea herbal products in the ASMANTOGA PKK group, Ceguk village, Pamekasan district. These wild plants are very often found in the environment around people's lives, one of which is currently very popular is the telang flower which we know by the Latin name Clitoria Ternatea. This activity provides product innovation made from butterfly pea flowers. The methods used are demonstration methods, socialization methods, and training methods. The result of this activity is education regarding innovation in the development of Clitoria Ternatea herbal products as an optimization of the utilization of local potential in Ceguk village, Pamekasan district. Apart from that, participants were able to understand the training methods for developing Clitoria Ternatea herbal products as processed drinks for the community in Ceguk village, Pamekasan district through PKK women.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

This study investigates the impact of information technology education and mentoring on enhancing the productivity of Small and Medium Enterprises (SMEs) in Probolinggo Regency. Involving 30 SME participants, the study utilized qualitative methodologies, including interviews, surveys, and observations, to assess changes in participants' knowledge, attitudes, and practices towards information technology. The results indicate a significant increase in understanding and use of digital technology post-activity, with 85% of participants reporting improved knowledge and 90% exhibiting a positive attitude towards the use of technology in their businesses. Practical implementation of new skills was observed in 65% of participants, who successfully activated and managed accounts on online marketplaces within two weeks after training. The study concludes that effective education and mentoring in information technology are crucial catalysts for digital adaptation in SMEs, especially in rural areas, and highlights the need for more tailored training approaches for older participants.

Tewang Kadamba Village is a village located in Katingan Regency, Central Kalimantan Province. In this village, there are various ethnic groups and the dominant language is the Dayak Kaharingan and there are also three religions namely Hinduism, Islam and Christianity where the dominant religion is Islam and Hindu Kaharingan. Seen from a religious perspective, even though there are differences they still maintain, appreciate, respect, and tolerate these differences. There is one problem or problem regarding religious knowledge and enthusiasm for worship in Tewang Kadamba Village. In this regard, the purpose of this study is to find out and describe religious understanding and how people acquire religious knowledge and strengthen religion through regeneration and cadres. The method used is PAR. The results of community service are good understanding of religion and ways to acquire religious knowledge through school education and activities in places of worship. Then related to strengthening religion through regeneration and cadres is a good idea for empowering the people of Tewang Kadamba Village.

In Kertayasa Village there are several things that are starting to disappear from the activites usually carried out in the mosque, such as worship rituals which are carried out in congregation, religious activites and even religious education that is starting to fade. The lack of community participation in managing the prosperity of mosques in this village is caused by the management’s low knowledge of the applicable mechanisms and regulations, so that the community’s social concern for ukhuwah Islamiyah begins to decline. With this happening, because Kertayasa village is a tourist village, there is also concern. Understand, intolerance and even radicalism enter through this gap. Through public dialogue activites, optimalization of strengthening the base of the mosque prosperity council to prevent radicalism in tourist village. By providing guidance to mosque managers and providing insight into intolerance and radicalism so that mosque managers and society in general can screen for the possibility of such crimes occurring. In carrying out thus public dialogue, the mosque properity council in each hamlet and the communities involved have gained knowledge about preventing radicalism through increasing national insight, the causes of radicalism/terrorism, the legal basis for eradicating terrorism in Indonesia and efforts to improve the performance of mosque management. With this, the community at least has the provisions to recognize and prepare themselves both in strengthening mosque management and in countering ideas that are contrary to Islamic teachings

Pabean Village is one of the villages in Dringu District, Probolinggo Regency, which has tourism potential that needs to be developed, namely Tugu Beach. In the development process, there are several problems faced, one of which is the lack of uploads related to information on the condition of Tugu Beach. This lack of information resulted in a decrease in visitors who came. So that the community service team of the Veteran National Development University of East Java provides a solution by making a village website to support the digitization of village potential development. This research was conducted to observe how the community is impacted by the digitalization step in sharing information. The research was conducted using interview and observation methods in the environment around Pabean Village and Tugu Beach. The results of interviews and observations will be used as information material to be uploaded on the website. The result of this activity is that the website is symbolically given to the village. The village received it well and hopes that with this step, the potential of Pabean Village will increase.

Non-hemorrhagic stroke or commonly called ischemic stroke is a functional disorder of the body area due to decreased brain function caused by blockage of cerebral blood vessel flow. One of the modalities in radiology that can diagnose non-hemorrhagic stroke cases is computer tomography (CT). To get good image quality, one of them is by doing increment reconstruction. Increment reconstruction is the distance between reconstruction images in volume data. Increment reconstruction is grouped into three, namely increment overlapping, increment contiguous and increment gap. The type of research used is quantitative research with an experimental approach. The sample of this study used 10 patients who underwent CT scan examination of the head with non-hemorrhagic stroke cases in June-August 2023 in the Radiology Unit of RSAD TK II UDAYANA DENPASAR BALI. The findings of this study indicate that when using different increment reconstruction techniques, anatomical image information will vary. The results of the total Friedman test which shows a p value of 0.000 (<0.05) provide evidence of this. A p value of 0.000 was found (p value <0.05) based on differences in overall anatomical image information, indicating that there is a difference between non-hemorrhagic stroke cases and head CT scans. Of the four variations of increment reconstruction, variation 3 with a reconstruction increment of 2.5 mm has the largest mean rank value (3.23) so it is the most ideal anatomical image information.

The purpose of this study was to determine the role of BMT Al-Islah Jambi City in empowering the MSME economy, the obstacles faced by BMT Al-Ishlah Jambi City in carrying out its role in empowering the MSME economy and the efforts made by BMT Al-Ishlah Jambi City in dealing with these obstacles. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were the BMT and its customers. The number of subjects in this study were 10 people. The results of the study show that BMT Al-Ishlah plays a role in developing an entrepreneurial spirit for its customers. Factors that become obstacles faced are limited capital so that BMT has not been able to provide large-scale financing, lack of human resources, and financial literacy of MSMEs is still lacking because customers are only limited to recording business financial receipts and expenditures without supporting document storage. The solution provided by BMT is that we hold group meetings and continue sharing about the constraints of their business. And every week teaches making financial reports so that customers understand where money is coming in and out.