Managerial accounting reports play a critical role in providing relevant financial and nonfinancial information for management in the strategic decision-making process. This study aims to analyze the extent to which managerial accounting reports are utilized as a basis for planning, controlling, and evaluating strategic decisions within an organization. Using a quantitative descriptive approach, data were collected through questionnaires distributed to managers from various manufacturing sector companies. The results show that the accuracy, relevance, and timeliness of managerial reports significantly influence the quality of strategic decisions made by management. These findings emphasize that the integration of managerial accounting information into the strategic process is crucial for enhancing organizational competitiveness and performance.

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.

Pricing is an important component of marketing strategy and is essential for business sustainability. Cost Plus Pricing and Target Costing are the two most common techniques for determining selling prices. The purpose of this study is to compare the effectiveness of the two methods in determining the selling price of goods, especially considering the aspects of cost through documentation, interviews, and financial statement analysis. The results of the study indicate that Target Costing focuses on cost efficiency to achieve the desired market price, while the Cost Plus Pricing method tends to produce higher selling prices but is less competitive in the market. The results of the study indicate that the pricing method must be adjusted to the characteristics of the.

The purpose of this study is to examine how cost classification is used in management accounting and to what extent this information is used in the management decision-making process in manufacturing companies. Cost categories, such as fixed, variable, direct, and indirect, help managers understand the cost structure and assess operational efficiency. This study was conducted through a qualitative descriptive case study approach in one of the manufacturing companies in Indonesia. Direct observation, in-depth interviews, and internal company documentation were used to collect data. The results showed that, especially in budget planning, cost-volume-profit analysis, and selling price determination, proper cost classification plays a significant role in the decisionmaking process. However, some problems were found with the consistency of cost classification, which can affect the accuracy of management data.

This study aims to analyze the extent to which the production budget and operational budget influence business growth at Gilingan Bakso Margi Utomo in North Bekasi. The research is motivated by the increasing importance of effective financial management and budgeting in navigating the challenges of a highly competitive and dynamic business environment. A quantitative approach was used in this study, with data collected through observation, intervies, and the distribution of questionnaires to 28 respondents directly involved in the business management. The variables analyzed include Production Budget (X1), Operational Budget (X2), and Business Growth (Y). Data analysis was conducted using multiple linear regression, preceded by tests for validity, reliability, and classical assumption testing (normality, multicollinearity, and heteroscedasticity). The results reveal that both production and operational budgets significantly affect business growth, both individually and collectively. These findings highlight the critical role of sound budget management as a fundamental driver of stable and sustainable business development. Moreover, the study provides strategic insights for small business owners seeking to enhance their competitiveness and financial efficiency.

Urban congestion and traffic inefficiencies pose significant challenges for developing cities such as Jakarta. Conventional traffic management systems often lack responsiveness and integration, leading to time delays, fuel wastage, and safety hazards. This study proposes the architecture of an Intelligent Transportation System (ITS) based on sensor monitoring as a solution to improve vehicle flow, surveillance, and timeliness within urban transportation networks. The objective is to develop a sensor-based ITS framework capable of real-time monitoring and decision-making through the integration of motion, ultrasonic, PIR (Passive Infrared), and speed sensors. The proposed system was simulated in the Jakarta metropolitan context, focusing on its feasibility and performance under dense traffic scenarios. The results demonstrate that the incorporation of four monitoring technologies—RFID, embedded sensors, IP address tracking, and QR barcode scanning—can significantly enhance the efficiency of traffic control. The framework enables vehicle surveillance, automated violation ticketing, and optimized travel time estimation. It also proposes a comprehensive four-layer surveillance system encompassing traffic, vehicle, passenger, and driver monitoring. This study contributes to the development of smart city infrastructure by offering a scalable ITS model that minimizes congestion, supports automated law enforcement, and enhances public transportation accessibility through digital integration. The findings serve as a baseline for future implementation and technological expansion of ITS in other congested urban regions. 

This study aims to examine consumers' perceptions of price influence their decision to purchase local coffee brand Kopi Tuku. Price perception is regarded as a key element influencing purchasing decisions, as consumers tend to judge price based on its quality, benefits, and nominal value. This study conducted quantitative research by surveying 395 Kopi Tuku consumers. Validity, reliability, classical assumptions, simple linear regression analysis, and t and F tests were used. The findings indicated that price perception significantly influences purchase decisions, as demonstrated by a computed value of 22.006 that is higher than the t-table and a significance value of 0.000. In addition,the value of 0.552 for the coefficient of determination (R²) indicates that price perception is responsible for 55.2% of the variation in purchasing decisions. The results suggest that in order to increase customer purchasing choices, Kopi Tuku should maintain a pricing strategy that is reasonable, competitive, and aligned with the worth of the available goods.

Language is a means of communicating between people, but there are those who are unlucky so that they have language disorders, language disorders are phenomena that occur in a person both in receiving and expressing language in communication, not only parents can be affected by language disorders, children can also receive language disorders because the causes of language disorders vary. This study examines language disorders in children with autism using qualitative research methods, as well as descriptive analysis. The aim is to determine the phenomenon of language disorders in children with autism both in terms of receptive and expressive.

LP is one of the pharmaceutical companies located in Serang, Banten. The production of the company is tablets, capsules, and syrup. Problems that occur at PT. LP is a product defect that occurs in capsule filling, especially in capsule A. The purpose of this study is to determine the defective products that occur in capsule A and to find out the proposed improvements that will be made to reduce product defects in capsule A. The research methods used are Statistical Process Control (SPC)  and Fuzzy Failure Mode and Effect Analysis (F-FMEA). The population and samples used were defective capsule A during the production process from March 2022 to May 2023, with sampling techniques through production data, observation and interviews. And the results of research using a check sheet show that the percentage of defects reaches 6%, based on the pareto chart, the priority of improvement that needs to be done is for the dominant type of defect, namely  the dented capsule reject reaches 90%, and on the control chart there are still control points that are outside the UCL and LCL. FMEA calculations, the RPN value of the capsule is dented on the head of the capsule or capsule body reaches 384, and the FRPN value is 6.76.

 
 

Strategi pemasaran guna meningkatkan pendapatan melalui media sosial di perlukan adanya komunikasi yang berjalan dengan baik karena komunikasi merupakan kegiatan yang penting dimana akan ada pertanyaan – pertanyaan yang akan muncul yang perlu di tanggapi dengan baik agar orang tertarik. Instagram merupakan media sosial yang digunakan untuk berbagai kegiatan yaitu dengan mengirimkan foto dan video lebih cepat dan juga sebaliknya di instagram kita dapat melihat foto atau video yang dikirimkan oleh orang lain. Penelitian ini merupakan penelitian  deskriptif  kualitatif pada akun @.abdisehat cibinong penelitian yang menghasilkan data deskriptif berupa ucapan atau tulisan. Penelitian ini tentang bagaimana pemanfaatan instragam dalam kegiatan usaha dan maksimalkah promosi atau pemasaran yang di lakukan melalui media sosial instagram. Jenis data yang digunakan adalah data primer dan sekunder yaitu data yang di dapat dari  observasi pada instagran di akun @abdisehat cibinong serta data – data yang di dapatkan juga berasal dari dokumentasi gambar dan dari media social lainya seperti whatsapp yang dimiliki oleh pemilik usaha ini. akun @.abdisehat cibinong dapat di gunakan untuk meningkatkan promosi dan komunikasi pemasaran.