Publication Search

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

The aim of this research was to develop a practical guide based on guided inquiry on the interaction material of living things. This type of research was Research and Development with the ADDIE development model (Analyze, Design, Development, Implement and Evaluation). Practicum guides were validated by 2 media experts and 2 material experts. The research was carried out until a small scale test with the research subjects were 5 grade students of MTs Darul Amin Palangkaraya. The results of the study were a practical guide with 3 topics whose activities were designed according to the guided inquiry learning model. The practicum guide developed was declared feasible by material and media experts with a very valid category. Based on small-scale trials, the practicality value was produced with a percentage of 83.00% which was categorized as very good. These results showed that the practicum guide was declared valid and practical after a small-scale trial was carried out. The practicum guide still needs to be refined for further trials on a large scale

Developing of prototype now are became easier with the existence  of 3 d printer, now is common known as rapid prototyping method. There are many different method on 3d printing depend on material used for printing. The wide range of material that can be print using 3d printer such as metal to plastic even ceramic. The rapid prototyping using 3d printer have various advantage compare to traditional prototyping. The development of 3d printing makes it not only for prototyping but can be a small batch manufacture, where economic scale of production cannot be reach with traditional production. The fast development of computer and internet technology have big impact on the 3d printer development, before the development of reprap 3d printing was only knew by industrialist and manufacturer. After reprap born, 3d printer is became more common to personal user. People can have their 3d printer at home. People can design their own product using CAD software and send it to 3d printer, or send it via internet to print by 3d printing company. Even there ara lot of advantages of 3D printer development , there is some disadvantages of 3d printer, especially on regulation.          

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

This study aims to produce an Islamic learning module integrated with reproductive system material that has valid, practical and effective criteria so that the module can be used in learning and can improve student learning outcomes. This research uses the Research & Development method and is developed using the ADDIE model with Analyze stages, namely requirements analysis, Design which is the design / draft module, Development which is product development based on material validation, design validation, Islamic validation, small-scale trials, module revisions, Implementation ie the application of modules in large-scale trials of experimental classes (learning using modules), Evaluate is the final module. The results of this study indicate that the modules developed are suitable for use in learning science reproductive system material obtained from the validity value of the material experts obtained from the value of 86.03% with valid criteria, design experts 82.44% valid, Islamic experts 85.52% valid. The practicality of using modules was obtained from observations of learning accomplishments of 98.65% with very successful criteria and the questionnaire responses of students showed a value with a percentage of 91.47% with the practical module category used. The effectiveness of the use of modules is obtained from an increase in student learning outcomes with N-Gain of 0.82 in the high category compared to the control class of an N-Gain value of 0.29 with a low category. Thus, the learning modules developed are valid, practical, and effective for use in learning.Keywords: Development; Module; Islamic integration

This study departs from field observations which state that the low student learning outcomes in 2013 that is with a percentage of 52.38% getting grades below the KKM, it needs the existence of more efficient teaching materials, to support student learning processes independently. This study aims to determine the validity, effectiveness and practicality of the Islamic integrated learning module in the High Plant Botany course for liliopsida class angiosperms material. This research uses the Research & Development method that was developed using the ADDIE model with stages: Analyze namely needs analysis, Design is the design / draft module, Development is product development / prototype based on design validation, design revision, small scale trial, revision I module, Implementation is the application of modules in large-scale trials of the control class / without modules, and the experimental class / using modules, Evaluation, namely revision II modules, final modules. The results of this study indicate that the module developed is feasible to be used in learning botanical lectures of tall plants obtained from the validity value of material experts 83.60% very good / valid, 80% good / valid design experts, 82% good / valid religious experts. The practicality of the use of modules obtained from observations of the implementation of learning by 91.41% was very successful and the student response questionnaire showed 99.15% of the practical modules used. The effectiveness of the application of the module is obtained from the increase in student learning outcomes with N-Gain of 0.77 in the high category compared to the control class of the value of N-Gain of 0.20 in the low category. Thus, the learning modules developed are valid, practical, and effective for use in learning.keyword: Modules, Integrated Islamic, Angiosperms, Liliopsida

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

In the daily use of technology, humans cannot be separated from the internet as a need to exchange information. People at this time spend more time in front of computer screens, laptops, even smartphones to find out information, send data to some of their friends. One of the information that is often sought or sent is a file. Apart from that, image files are files that are much searched for and sent, and many also contain important information in them. Image file security is of course very important so that unauthorized parties do not hack or manipulate information from the image. There is a way to secure information so that it does not leak to unauthorized parties, namely by using cryptography and steganography. By combining these two methods, you can maintain the confidentiality and security of a file, especially image files. In this study the algorithm and method used is the AES cryptographic algorithm (Advanced Encryption Standard) 256 and the LSB (Least Significant Bit) steganography method. Data integrity needs to be tested to ensure that the encryption and decryption processes are running properly. Data integrity testing uses the SHA-1 method. Likewise, the image quality after insertion will experience a decrease in quality. To evaluate this, it is necessary to test using the PSNR method. From the results of data integrity testing by comparing the hash value of the decrypted image file with the original image file, there is no difference. So this shows that the encryption and decryption process was successful. While in testing using the PSNR method, the average PSNR value is 44.14086 dB and with an average error value of 2.830403 dB, which means there is a small decrease in quality. From the implementation and testing results, it can be concluded that the AES 256 cryptographic algorithm and the steganography method LSB can be implemented in maintaining the confidentiality and security of secret messages.