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This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.

Technological advancements and digital transformation have significantly impacted business management, including the consulting sector. PQM Consultants faces challenges in managing inquiries, which are still manually handled using Microsoft Excel. This manual process results in fragmented data, delays in accessing information, input errors, and difficulties in real-time monitoring of inquiry statuses. These issues affect operational efficiency, data transparency, and timely decision-making.   This research focuses on developing a web-based inquiry management platform through the Design Thinking methodology, aiming to improve the efficiency and effectiveness of inquiry handling at PQM Consultants. Adopting a qualitative case study approach, the study gathers insights through in-depth interviews, direct observations, and document reviews involving consultants and support team members who are directly engaged in the inquiry process. Research participants consist of consultants and support team members directly involved in inquiry management. The study uses a Design Thinking approach, which focuses on solving problems through repeated refinement and actively involving users throughout the development process. This framework supports the development of creative solutions by deeply understanding user needs, defining key challenges, and continuously refining ideas through prototyping and testing (Costich 2021). The Empathize stage focuses on understanding user needs and challenges. The Define stage formulates the core problems specifically. The Ideate stage generates creative ideas as potential solutions. The Prototype stage develops an initial design of the platform, which is then tested during the Test stage to gather feedback for further refinement. The results indicate that the web-based inquiry management platform effectively addresses various challenges in managing inquiry data, such as access delays, input errors, and data fragmentation. The platform enables consultants to monitor inquiry statuses in real-time, access data transparently, and make faster and more accurate decisions.

Finpay Link, developed by PT Finnet Indonesia, is a unique URL generated by the Finpay Payment Gateway system to facilitate payment transactions via email, SMS, or messaging apps like WhatsApp. Designed to simplify transactions for MSMEs, it aims to contribute significantly to the company’s revenue through increased business transactions. However, since its launch in 2019, Finpay Link has not met the expected revenue targets, prompting the need for new innovations based on the existing product. Given the high adoption of WhatsApp in Indonesia, with 90.9% of social media users active on the platform, this study explores the design and development of a WhatsApp-based application using the design thinking approach. Aimed at MSMEs, this application is intended to drive business transactions and revenue. This qualitative case study employs observation and in-depth interviews for data collection. The study results include the design of new features like payment processing and transaction history tracking. Prototype testing using the System Usability Score (SUS) yielded an 89.5 score, indicating high usability. Positive feedback from users confirmed the value of the payment and transaction tracking innovations. Despite time limitations, this research provides a foundation for future enhancements and can serve as a reference for applying design thinking in business app development.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

Housemart Cirebon is a trading company engaged in staple goods located on Jalan Cideng Indah, Cirebon Regency - West Java. Cirebon Housemart provides basic ingredients from national brands ranging from household needs, baby products, to body and beauty care products. At present the business activities carried out are somewhat less effective. Sales, promotions and orders are still done manually, this is less effective because there is no detailed information on what products are being sold to buyers. . Recording and checking of transaction data, customer data, goods data, is still done manually in written document archives, data loss is still very likely to occur. The development method used to design the system uses the prototype method. The results of this research are in the form of a web-based Housemart Cirebon Sales Information System that is capable of performing sales, ordering and data processing services at Cirebon Housemart so that it can increase the effectiveness and efficiency of performance and time. The hope is to be able to provide complete information regarding the ordering process, services and promotions so that it is even better at Housemart Cirebon.

The availability of learning media that can stimulate interest and student learning outcomes is very important in learning. The purpose of this research was to find out the Development of Powtoon-Based Learning Media in Sets. This research was conducted at SMP Negeri 1 Remboken. The type of research used is research and development or Research and Development. The resulting media prototype was developed using the modified ADDIE development model (analysis, design, development, implementation, and development). The research results obtained from developing powtoon-based learning media in the set are expressed by an average validation score of 4.19 by media experts and 4.6 by material experts. This learning media meets valid criteria and can be used in learning.

For an organization, speed and accuracy in obtaining information has become a necessity. The existence of an information system becomes a necessity to solve the problem of speed and accuracy in accessing information. XYZ Electronic Store before implementing the information system, had difficulty in knowing quickly and accurately about sales information and how much the store's debt had not been paid. The research method used in this research is observation, interviews and design and implementation of the system. Design system design with DFD, ERD and implementation with PHP programming language. Design system design with the prototype method. After implementing the sales accounting information system and debt recording, the problems faced by XYZ Electronic Store can be resolved. Information on the number of sales in a certain period can be quickly identified, and can schedule debt payments. Debt payment time can be set because the system records all complete debt lists along with the due date.

This study aims to develop a fuel inventory control system so that it can facilitate monitoring the volume of fuel stock from each bunker ship and can be reported at any time, so that the leadership can estimate the addition of fuel orders to PT. Pertamina for each bunker ship that is adjusted to the incoming fuel request order. If there is a sudden fuel order by the customer, the company can still serve the customer well, so that the fuel stock can be controlled and can be monitored properly at any time. The research method used in the information system monitoring the pump fabrication process is Research and Development (R&D) in this study only until the 6th (sixth) stage and produces the final product in the form of a prototype, so it does not reach the product implementation stage. The six steps are Research and information collecting, Planning, Develop preliminary form of product, Preliminary field testing, Main product revision and Main field testing. This application is made using Macromedia Dream Weaver and MySQL database.

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information 

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education. The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a Prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.