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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.

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

This study aims to analyze the influence of the role of technology, time management, providing incentives, and infrastructure on employee work productivity in the East Jakarta area. The data collection of this study was carried out by random sampling distributing questionnaires using the Likert scale with values from one to five choices, namely Strongly Disagree = 1, Disagree = 2, Neutral = 3, Agree = 4, and Strongly Agree = 5. 100 respondents who had criteria as employees in East Jakarta were obtained from the distribution of questionnaires. The data in this study was analyzed using a Partial Least Square (PLS)-based Equation Structural (SEM) Model with SmartPLS 4.0 software. Outer Model with calculations of Convergent Validity, Discriminant Validity, Composite Validity, Cronbach's Alpha and Inner Model with calculations of statistical T, R-Square, F-Square, and VIF. The results showed that technology has a significant positive influence on employee work productivity. In addition, time management has a positive but not significant effect on employee work productivity. The provision of incentives has a significant effect on increasing employee work productivity. And infrastructure also has a positive and significant effect on employee work productivity. These results provide useful insights for companies in understanding the factors that affect employee productivity.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

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.

This study aims to analyze the financial performance of PT. Adaro Energy Tbk for the period 2021-2023 using the Index Time Series method. PT. Adaro Energy Tbk is an integrated energy company that focuses on coal mining. The data analyzed comes from the company's financial statements published on the Indonesia Stock Exchange. The research method is quantitative non-statistical with a purposive sampling technique to determine the sample. Data analysis techniques include Time Series calculations by looking at the financial performance values of the Liquidity, Solvency, and Profitability Ratios. The results of the analysis show that the financial performance of PT. Adaro Energy Tbk In the period 2021-2023, the company's Current Ratio increased from 2.08% in 2021 to 2.17% in 2022, before decreasing slightly to 2.01% in 2023. Despite the decline, the company still has sufficient liquidity. Debt to Equity Ratio dropped significantly from 83.47% in 2021 to 41.33% in 2023, signaling the end of management in reducing debt. Profitability through Net Profit Margin (NPM) increased from 23.27% in 2021 to 30.75% in 2022, but decreased to 25.22% in 2023. The results of this study provide stakeholders with insight into the dynamics of the company's financial performance, as well as provide a good foundation for making financial decisions in the future.

The suboptimal crew change plan results in inappropriate crew changes, the crew's work contract does not comply with the Sea Work Agreement (PKL). From this, the author is interested in researching: 1) Delays in the crew change plan 2) The crew's work contract period exceeds the Sea Work Agreement (PKL) 3) Insufficient standby crew at PT MCS Internasional. This study aims to determine the influence of the crew change plan on the incompatibility of the work contract at PT MCS Internasional. The study was conducted for 3 months from February 2023 to May 2023 at PT MCS Internasional. The author uses a quantitative research method with calculation analysis in the form of simple linear regression analysis, t-test and coefficient of determination test. The data collection techniques used are by means of observation, questionnaires, and documentation studies. The respondents who were the subjects of the study were the crew of the Humpus Transportasi Kimia (HTK) tanker totaling 50 respondents. The collected data was processed using the Statistical Package For The Social Sciences (SPSS) version 27. The results of this study are: 1) Crew change plan is a process to determine the replacement/transfer of ship crews who have passed the work contract time limit. 2) The ship's crew at PT MCS Internasional experienced a mismatch in the work contract time because the contract time exceeded the Sea Work Agreement (PKL). 3) Based on a simple linear regression test, there is an influence of variable (X) on variable (Y) with a significance value of 0.000 <0.05 and the regression equation Y = 5.518 + 1.138 (X) is obtained, based on the t test, the results of t count = 8.117> t table = 2.0484 and a determination coefficient of 57% is obtained. It can be concluded that

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.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

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.

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.

This research aims to determine the level of financial health of Rural Credit Business Entities (BUKP) in Sleman Regency. As well as to find out what obstacles and barriers exist in Rural Credit Business Entities (BUKP) in Sleman Regency. This research applies descriptive qualitative research methods, where the source of research data comes from the Regional Secretariat of Sleman Regency. Data sources used in this research include primary data and secondary data. Research data includes the results of interviews, observations and document reviews, as well as information from previous researchers which is used as a theoretical reference. The results of this research show efforts to increase the health level of BUKP in 17 sub-districts in Sleman Regency. Through calculations carried out on the aspects of NPL, LDR, RTA, RTE, NIM, BOPO and CAR, results can be found on the level of financial health of Rural Credit Enterprises (BUKP) in 17 sub-districts in Sleman Regency. In particular, for academics who study the criteria for assessing the level of financial health of BUKP, it is hoped that this research can serve as a comparison and at the same time a reference in exploring this problem. The agencies that host research may vary, but the basis and framework of this research can help researchers who wish to conduct similar research to explore various issues related to the criteria for assessing the level of financial health of BUKP.

Groovy Space Coffee and Kitchen is a coffee shop located in the Bogor City area that serves several types of drinks such as coffee and tea and several foods, both snacks and heavy meals. This research aims to optimize the layout of the sitting room at Groovy Space Coffee and Kitchen using the Activity Relationship Chart (ARC) method based on the results of the Total Cleseness Rating (TCR) calculation. The ARC method is used to determine optimal seating space layout arrangements by considering the shape of the room and the available area. Meanwhile, the TCR method is used to overcome potential conflicts in the use of seating space, such as the density of visitors at certain times. The application of these two methods is expected to produce a seating space layout that is efficient, comfortable, and able to better accommodate the number of visitors. The results of this research show that the new layout is more effective and efficient compared to the previous layout with the results showing that the new layout includes additional seating in the outdoor area and also a change in concept from outdoor to semi-outdoor.

In the era of increasingly rapid globalization, the industrial world is faced with inevitable dynamics. One important aspect in industry is optimal layout planning. The right layout determines the effective placement of production facilities, thereby smoothing the production process and increasing productivity. The current layout of production facilities at Bebeke Om Aris Dramaga is not optimal, causing production inefficiencies and increased costs. This research aims to redesign the layout of facilities at Bebeke Om Aris Dramaga. This research examines the design of alternative layouts at Bebeke Om Aris Dramaga with the aim of increasing productivity. The methods used are Activity Relationship Chart (ARC) and Total Closeness Rating (TCR). Production location calculations are carried out periodically to obtain accurate information. The research results show that the proposed layout has shorter distances between facilities. Apart from that, the resulting service time is more optimal. This change in store layout shows that the new layout is more effective and efficient than the old layout. This is proven by research results which show that the new layout design can reduce the time spent by employees in the production process and service to customers and the distance between facilities and increase the efficiency of employee movement.

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.