Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

Although business development is a concept that has been applied in entrepreneurial practice, academic attention to its dynamics in the context of micro-enterprises is still very limited. This study aims to explore the core strategies in culinary UMKM business development and the challenges, by taking a case study of the culinary clusters on Jalan Pulosari and Jalan Kawi in Malang City. Through a qualitative approach with in-depth interviews with 30 micro-enterprises, this study identified three core business development activities that focus on utilizing business resources, as well as three supporting activities that function to secure and organize these resources. This finding indicate that all business development activities are centered on three main practices: leveraging, securing, and organizing resources, as explained in the resource-based view framework. In addition, this study reveals three contextual factors that influence UMKM development strategies: business sector, company age, and involvement in local business incubators. The theoretical contribution of this study lies in the development of a new conceptualization of business development in the microenterprise sector, which forms the majority of the global economic structure, but often fails to embark on a sustainable growth path. Practical implications are also offered, including strategies for time management and strengthening managerial capacity in response to perceived resource constraints. This study also proposes a further research agenda to explore the dynamics of business development in UMKM with more diverse qualities and contexts.

This study attempts to analyze the application usage am zahir accounting for financial efficiency this report on small and medium enterprises, with a case study in a shop material ehwan 1. The background study was left manually recording financial problems that are vulnerable to errors, lost documents, and inefficient in the process of reporting. Methods used is qualitative descriptive by approach case study, through direct observation, interview, and the literature study. The result showed that the accounting version am zahir 6.0 able to increase the accuracy of the transaction, accelerate the preparation of the report, and minimize the miscalculation and loss of data. This program also allows data storage digitally, more secure and easily accessible. The implications of the research suggests that digitalisasi accounting through the use of application am zahir accounting can be effective solutions for small and medium micro businesses to increase efficiency and quality financial decision making. For that reason, it is suggested that technology would adopt similar accounting business to promote sustainability.

The Social studies has an important role in education, namely understanding the wider social world so that students are able to face the challenges of global issues. This research explores the transformation of social studies learning in the modern era, focusing on contemporary global issues such as climate change, geopolitical conflicts, economic disparities, health problems, and human rights violations. Through a qualitative-descriptive approach and literature study, this research examines the urgency of social studies education transformation in responding to these issues. The results show that social studies education needs to adopt more interactive and technology-based learning methods, integrate character values, improve digital literacy, and incorporate global issues into the curriculum, the key role of teachers as facilitators and continuous evaluation to ensure the effectiveness of the transformation. This study concludes that a comprehensive transformation of social studies learning is essential to prepare the younger generation to be responsible global citizens and able to contribute to a better society.
 

This study presents the results of a survey conducted to analyze the impact of packaging training on the home industry of Samiler crackers in Mojojajar Village. A questionnaire was distributed to 25 respondents, including both consumers and producers of Samiler crackers. The findings reveal that 100% of respondents have purchased Samiler crackers, with 50% indicating that packaging is very important in their purchasing decisions. Additionally, 83.3% of respondents are willing to pay more for better packaging, highlighting the awareness of the importance of packaging quality. While many respondents find the current packaging design attractive, there is a need for improved information provided on the packaging. Recommendations for further development include enhancing packaging design, increasing awareness of government support for SMEs, and providing ongoing training on packaging techniques. This initiative is expected to contribute to local economic development and improve the welfare of the Mojojajar community.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.
 

Alkaline water is known to have health benefits due to its higher pH than ordinary water. In this study, the production of alkaline water from rainwater using electrolysis method was optimized, with variations in voltage and time to evaluate its effect on pH and Total Dissolved Solids (TDS). The experiment involved three voltage levels (12 Volt, 24 Volt, and 36 Volt) and three time intervals (10 minutes, 20 minutes, and 30 minutes). The results showed that increasing the voltage and electrolysis time contributed significantly to the increase in water pH, which reached the highest value at 36 Volt for 30 minutes. However, increasing the voltage and time also increased the TDS value linearly, which can affect the water quality if it exceeds a certain limit. This study concludes that the optimal voltage for producing alkaline water with suitable pH and TDS is 24 Volt with an electrolysis time of 20 minutes. Thus, this method offers an efficient and simple solution to produce alkaline water from rainwater, which could potentially benefit public health in areas with limited access to high-quality drinking water.

His research analyzes the halal branding strategy of PT Indofood CBP Sukses Makmur Tbk in supporting global expansion in the international Muslim market. The main focus of the research is on the use of product innovation, halal certification, and local culture-based promotion as strategies to increase competitiveness and loyalty of Muslim consumers. By integrating sharia principles and Islamic business practices, Indofood has successfully expanded its product range to more than 80 countries, including the Middle East, Africa, and Asia. The results show that globally recognized halal certification and product customization to local preferences are the main factors for the success of this strategy. However, challenges such as variations in halal regulations between countries and increasing global competition are still issues that need to be addressed. This study provides recommendations for other multinational companies in optimizing halal branding as a strategic tool to expand the international Muslim market. Keywords : Global expansion, Halal branding, Islamic business strategy, Muslim market, PT Indofood CBP

Indonesia and Thailand, both Southeast Asian countries with high levels of cigarette consumption, have implemented health warning images on cigarette packs as a strategy to reduce smoking prevalence. This study aims to analyze and compare the effectiveness of these warning images in creating a deterrent and fear effect on smokers in both countries. Using Roland Barthes' semiotic method, this study focuses on visual elements such as image, size, and text message. The findings show that in Indonesia, images of lung cancer victims with scary textual warnings are pasted on the packaging, whereas in Thailand, the images used are more varied and larger in size, creating a stronger visual impact. Data from the Indonesian Ministry of Health and Thailand's Global Action to End Smoking revealed that there will be 70 million smokers in Indonesia by 2024 and 11.5 million in Thailand by 2022. The comparative results suggest that the larger and more varied health warnings in Thailand may be more effective in attracting attention and triggering emotional responses compared to the more homogenous approach in Indonesia. In conclusion, the results of this study suggest that effective visual warnings can influence smokers' awareness and behavior, providing important insights for the development of more dynamic public health policies tailored to each country's cultural context in tobacco control efforts.

Puskesmas Kosambi employs Non-PNS staff whose discipline, particularly regarding attendance and work location, needs to be evaluated. The previous manual attendance system was found to be ineffective in monitoring staff discipline. This study aims to develop a mobile-based attendance system equipped with GPS radius and selfie photo features to improve the accuracy and management of attendance. The GPS radius feature ensures that staff can only clock in within the designated area, such as the Puskesmas area, while the selfie photo feature verifies the identity of the staff member clocking in. This study involved 24 Non-PNS staff members and used the K-Means Clustering algorithm to group staff based on their discipline levels. The results showed that the system was effective in improving staff discipline, with 11 employees categorized as highly disciplined, 10 as moderately disciplined, and 3 as lowly disciplined. The implications of this study suggest that the implementation of a mobile-based attendance system can improve attendance monitoring and enhance work discipline at Puskesmas Kosambi.