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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.

This study aims to analyze the thermal performance of the heating system in a small-scale plastic bolt molding machine using LDPE material, in order to determine process parameters that are efficient while maintaining product quality. The method used includes experimental testing at two set-point temperatures (90 °C and 120 °C), measurement of melting time and feed mass per cycle, as well as heat balance calculations separating the contributions of conduction, convection, and radiation on the barrel heated by a band heater. In addition, the power/energy requirement per cycle and productivity projections based on hopper capacity were calculated. The results show that increasing the set-point from 90 °C to 120 °C accelerates melting from ±240 s to ±180 s (≈25% faster). Heat transfer analysis confirmed the dominance of conduction (≈329.7 W at 90 °C and ≈471 W at 120 °C), while convection and radiation contributions were much smaller; the total system heat rate was ≈342.7 W (90 °C) and ≈490.8 W (120 °C). The discussion highlights the process trade-off: higher set-points increase production rate and mold filling quality (due to lower melt viscosity), but may raise energy consumption per cycle and require tighter mold temperature control to limit shrinkage/warpage. The practical implications for SMEs are the need for efficiency strategies based on barrel insulation, heater contact area optimization, and correlation of temperature-time settings with quality and energy consumption targets. This study concludes that controlled temperature and heating duration, supported by simple yet targeted thermal design, can improve cycle time consistency, dimensional precision, and energy efficiency in small-scale plastic bolt molding machines.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

In facing fluctuations in the demand for spare parts at PT. SUN STAR MOTOR SURABAYA to avoid shortages that could disrupt its business operations, the company must ensure it can meet customer demands for specific items or orders. This means the company will lose an opportunity to earn profits. Before applying Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost, the company frequently faced spare parts stock shortages. To solve this issue, Safety Stock, Reorder Point, Economic Order Quantity, Maximum Inventory, and Total Inventory Cost are applied to determine order quantity, order time, and inventory levels for reordering. The results from inventory calculations can help determine the optimal spare parts needs for the company.

The risk of falls in the community in Kapuk Cengkareng Village, especially the elderly, is a health problem that can have a serious impact on quality of life. Balance examination and education are important preventive measures in reducing the risk of falls. This study aims to analyze the effectiveness of balance examinations using the Single Leg Stance (SLS) and Time Up and Go (TUG) methods and provide appropriate education to improve postural stability. The method used in this study involved balance tests with SLS and TUG in community groups with various age ranges. The data obtained were analyzed to see the relationship between balance test results and fall risk factors. In addition, balance education interventions were carried out including physical exercise and fall prevention strategies. There were 30 Respondents Involved in This Activity after the Task was completed The success measurement method was used to evaluate the pre- and Post-Test methods and N-Gain with a value of 0.9 indicating that the strength or category in this study was at a High Level. The calculation results showed a 70% increase from the Pre-test and Post-test results. This shows that respondents experienced positive changes after participating in the activity and that the Technique used could significantly improve the Results. The results showed that individuals with low scores on the SLS and longer travel times on the TUG had a higher risk of falling. The balance education provided was shown to improve balance ability and public awareness of fall risk factors. Thus, balance examination using the SLS and TUG methods and balance education can be an effective strategy in preventing the risk of falling in the community.

Still today, Indonesia's agricultural industry provides the bulk of the country's GDP. Agricultural output and job prospects are deteriorating as a result of the COVID-19 pandemic, which is particularly severe from 2020 to 2022. These underlying causes highlight the need of having a framework to estimate and anticipate output for the next year. The objective is to examine how the transition of farm and non-agricultural labour has affected family welfare in the districts of West Aceh and South Aceh. Shift Share and Location Quotient (LQ) are the tools used in this study. Using the contribution criterion in particular, LQ analysis is a powerful analytical technique for revealing an area's economic foundation. One way to look at regional economic development is via shift share analysis, which tracks how a key indicator of regional economic growth changes or increases over a certain time period. Agriculture, forestry, and fisheries make up the basic sector in South Aceh Regency's LQ calculation. The manufacturing industry, construction, financial and insurance services, and government administration, defence, and compulsory social security make up the other three subsectors. Agriculture, forestry, and fishing make up the backbone of West Aceh Regency's LQ calculation. The quarrying and mining industry. All sectors in South Aceh Regency had a negative value in the GRDP of South Aceh Regency shift share study, which suggests that overall, the sectors in South Aceh Regency are not expanding faster than their counterparts in Aceh Province and West Aceh Regency. All of the sectors in West Aceh Regency's GDRP are positive, which indicates that overall, the South Regency's sectors are developing at a quicker rate than both Aceh Province and South Aceh Regency's sectors.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

The purpose of this research is to determine the financial performance of PT. Pajjaiang Indah in terms of the ratio of liquidity and profitability of own capital in 2017-2019. The liquidity ratios used in this study are the current ratio, the quick ratio, and the cash ratio. And the profitability of own capital. The research method used is descriptive qualitative, and uses the type of secondary data which is data that has been processed in the form of financial reports sourced from PT. Pajjaiang Indah which consists of a profit and loss statement and balance sheet from 2017-2019. The results of the analysis of the financial performance of PT. Pajjaiang Indah Makassar, in terms of the liquidity ratio aspect from 2017-2019, using the Current Ratio calculation, the liquidity level shows an average of 1.82 times or 182% of the standard 2 times or 200%, this means the level of liquidity at PT . Pajjaiang Indah in terms of the Current Ratio (Current Ratio) is declared illiquid. Meanwhile, in terms of the Quick Ratio aspect, it shows an average of 1.69 times or 169% from the standard 1.5 times or 150%, this means that the liquidity level of PT. Pajjaiang Indah in terms of the Quick Ratio aspect is declared liquid. And viewed from the aspect of the Cash Ratio (Cash Ratio) shows an average of 0.24 times or 24% of the standard 1 time or 100%, this means the level of liquidity of PT. Pajjaiang Indah in terms of the Cash Ratio aspect is declared illiquid. From the description of the three aspects of the liquidity ratio, it can be concluded that the level of liquidity of PT. Pajjaiang Indah in 2017 – 2019 was low. From the results of the analysis of the profitability ratio of its own capital, PT. Pajjaiang Indah in 2017 - 2019 obtained an average calculation of 24% from the standard 40%, it can be concluded that the average level of profitability of PT. Pajjaiang Indah in 2017 – 2019 was low.

The problem in this study is whether there is an increase in physical fitness of students of SMP Paramaount School, Palembang City. This type of research is quantitative, using Descriptive mode. The population in this study were active students of SMP Paramount School, totaling 15 students in class VIII. The data collection technique used percentage calculations or commonly called relative frequencies. The average result of the 60-meter running test was 7.87 which is included in the good category. The average result of the hanging body lifting test was 9 times which is included in the sufficient category. The average result of the 60-second lying sitting was 30 times which is included in the good category. The average result of the vertical jump test was 63.2 cm which is included in the good category. The average result of the 1,200-meter running test for 3 minutes 45 seconds which is included in the good category. The overall average level of physical fitness in SMP Paramont School Palembang students was 19 which is included in the TKJI Norm range between Values ​​18 to 21 including the good category

There are many taxpayers who have not paid their motor vehicle tax, even though the aim of the motor vehicle tax reduction program in Riau Province is so that taxpayers pay their motor vehicle tax after the tax payment period has passed. This research aims to see how effectively the motor vehicle tax reduction program in Riau Province has been running. The research method this time is using a qualitative research method. The reason the researcher used a qualitative research method was so that the researcher could see and analyze the extent to which the effectiveness of the motor vehicle tax reduction program in Riau Province was running. The theory in this research uses Mahmudi's effectiveness theory which consists of quality, quantity and time. The results of this research are that the motor vehicle tax whitening program that is already underway in Riau Province cannot be said to be effective. According to calculations, the number of vehicles that are in arrears in their motor vehicle tax payments is around 1 million vehicles and so far those who have utilized the motor vehicle tax whitening program in Riau Province are around 390 thousand motor vehicles. With this number of vehicles, researchers can conclude that less than half of the number of motorized vehicles in Riau Province have paid their motor vehicle tax which is in arrears. Of course, the hope is that the vehicle tax reduction program in Riau Province can make people aware of their tax obligations, where this program also exists to relieve people because they no longer need to pay administrative tax fines, they just have to pay the principal tax.

At this time technology can no longer be avoided, various sectors can take advantage of it, including the education sector. The way that can be utilized is by using learning media during the learning process because it will create a comfortable, enjoyable and interesting atmosphere to obtain maximum results. The aim of this research is to explain and identify the influence of using audio-visual learning media on vocational school student learning outcomes. This research aims to determine the effect of audio-visual learning media on vocational school student learning outcomes. To get what is desired, a quantitative research approach is used with experimental types and a Quasi Experimental research design. Data is calculated using statistical calculations (SPSS). In this research, simple linear regression analysis and t test were used. Testing the hypothesis with the t test obtained a t count value of 10.733 it means t hitung > t table (10.733 > 1.699) and significance (0.000 < 0.05) so it can be concluded that there is an influence of Audio Visual Learning Media on Vocational School Student Learning Outcomes.

Developing countries tend to experience inflation, countries with inflation rates of less than 3% are still achieving normal standards, while countries with high and unstable inflation experience economic instability. increase in prospects. A general and continuous decline in the price level of goods and services in a country leads to higher levels of poverty and unemployment. This study uses quantitative methods using time series data collected between 2016 and 2020 and statistical calculations using SPSS. The results showed that the inflation rate was 3.532> t table 2.306 and the significance level was 0.039 < . 0.05, which means that inflation affects Indonesia's economic growth / Growth Domestic Product (GDP).

By using Times Series data from 2017 to 2022, this research aims to analyze and understand the impact of investment and labor variables on the GDP of Binjai City. A quantitative approach was used in this research by utilizing data from two sources, namely the Central Statistics Agency (BPS) and NSWI. The method applied is ordinary least squares with the classic assumption test, as well as data processing using E-Views 12 software. The research results show that investment has a probability value of 0.92, which is much greater than 0.05. This is supported by the t-calculation value, which is smaller than the t-table (-0.108876 < 3.18245), which indicates that investment has a negative and significant impact on the GRDP of Binjai City. Meanwhile, the labor value is 0.55 > 0.05, indicating that labor has a negative and significant impact on the GDP of Binjai City, as reflected in the comparative value of t-count and t-table (0.666775 < 3.18245). Furthermore, when the two variables are evaluated simultaneously, the F probability value of 0.670525 is greater than 0.05. This indicates that, together, these two variables do not have a significant impact on GRDP in Binjai City.

Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long-term liabilities. Profitability ratio analysis shows that the profit margin calculation results in 2020 are 11%, in 2021 they are 23%, and in 2022 they are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104%.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

One of the main activities of hospital nutrition services is the provision of meals for patients in the hospital. The goal is to provide quality food in accordance with the nutritional needs, cost, safety and acceptance of the patient to achieve optimal nutritional status The food management information system currently used in the Nutrition Installation of Rsud Prof. DR H M Anwar Makkatutu Bantaeng is still using a manual (conventional) system, starting from calculating the need for foodstuffs to ordering foodstuffs. This is due to the unavailability of applications that can more efficiently save energy and time. So far, calculating food needs requires a long time and energy is needed by more than one person. The type of research method used in this research is a quantitative quasi-experimental research method which aims to show a causal relationship and to investigate the relationship and clarify the causes of events, where in this study it focuses on the use of energy and the duration of time used before and after using the application. computers for food management activities in the Nutrition Installation, in this case the calculation of food needs. Based on the results of the research, before and after using a computer-based management information system application to improve the efficiency of food administration at the Rsud nutrition installation, Prof. DR. HM Anwar Makkatutu Bantaeng (SPMIG), there was a difference in time duration, where the time used in calculating the need for foodstuffs was shorter or shorter. Food administration at the Nutrition Installation of Prof. DR H Makkatutu Bantaeng Hospital before using the SPMIG application software an average of 180 minutes - 210 minutes and after using the SPMIG application software the average was 1 - 10 minutes, so the time difference used was 170 minutes.

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

Promotion is a communication activity carried out by a person or company with the broader community, where the aim is to introduce something (goods/services/brands/companies) to the community and at the same time influence the wider community to buy and use the product. Purchasing decisions are a process where consumers choose and evaluate products or services, often consumers consider various things that suit their needs in the purchase decision process. Every company built by a business entity or individual is generally the same, namely, to seek as much profit as possible by increasing purchases at the company, it takes various kinds of marketing activities, one of which is to hold promotional activities for the products produced, with the existence of marketing activities. Sales promotion in each company will indirectly help increase purchases of products. This study aims to determine how much influence promotion has on purchasing decisions at the Qolsa Fashion Store. The type of research used is quantitative research. The population in this study were all consumers of the Qolsa store in the metro city. In this study, samples were taken from many as 50 respondents. Data was taken through a questionnaire method. Data processing is done with the help of Microsoft Excel. The test includes a validity test, reliability test, normality test, homogeneity test, simple linear regression test, F-test, and t-test. The results show that there is a significant positive effect of promotion on purchasing decisions. The results of this study indicate that: There is a promotion effect on purchasing decisions for clothing at the Qolsa store in 2022 with the regression equation Y = 44.324 + 0.3233 X can be seen from the results of the analysis of the calculation of the value of t-count and t-tab above, it means that it is known that t-count > t-tab can be seen in the table of t point on the 5% significant list, namely 2.65> 1.68 also the Fcount value of 4.28 is greater than Ftab = 4.04 which is 4.28> 4.04 means There is a Significant Effect of Promotion on Purchase Decisions Clothing at Qolsa Stores in Metro City in 2022.

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time