The full costing approach is used in this study to examine the production costs of Crispy Banana "LOKA" Surabaya. A quantitative methodology based on documents and interviews is used in this study. The results of the study show that the full costing method provides a more detailed picture by allocating all production costs (fixed and variable), and also separating additional costs for each flavor variant, thus finding different cost per box for each variant such as chocolate variant of Rp14,726, cheese variant of Rp16,909, tiramisu variant of Rp14,859, milo variant of Rp15,959, green tea variant of Rp14,859, palm sugar variant of Rp14,859 and mix variant of Rp14,884.

Artikel ini mengkaji penyelesaian wanprestasi perjanjian kredit di Bank BRI Kota Bukittinggi. Penelitian ini termasuk ke dalam penelitian hukum empiris. Jenis data yang dipakai adalah data primer yang berupa hasil wawancara serta dokumen-dokumen yang di dapat secara langsung dari lokasi penelitian, serta menggunakan data sekunder sebagai bahan penunjang. Hasil penelitian menunjukkan bahwa wanprestasi dalam perjanjian kredit di Bank BRI Kota Bukittinggi terjadi dalam bentuk terlambat berprestasi. Perjanjian kredit di Bank BRI Kota Bukittinggi tidak mencantumkan secara jelas dan terperinci tentang upaya penyelesaian jika terjadi wanprestasi, namun upaya yang telah dilakukan oleh Bank BRI Kota Bukittinggi dalam menyelesaikan wanprestasi yang terjadi telah melalui 3R yaitu rescheduling (penjadwalan kembali), reconditioning (persyaratan kembali), dan restructuring (penataan kembali). Penyelesaian wanprestasi dapat juga dilakukan dengan melakukan pelelang benda jaminan.

Technological advancements encourage the culinary business sector to adopt digital systems to improve operational efficiency. One such innovation is a desktop-based food ordering application. Mona Cafe in Medan developed this system to make it easier for customers to place orders without waiting long or writing them down manually. This application allows customers to select menus digitally, making the ordering process more practical and efficient. Additionally, it helps waiters record and manage orders more systematically, reducing errors and speeding up service. This technology also aligns with the digitalization trend, especially in attracting millennials and Gen Z. Besides enhancing customer convenience, this application helps Mona Cafe stay competitive in the growing culinary business. Developed using the waterfall method, the system makes cafe operations more structured and professional. With this innovation, Mona Cafe is expected to improve its service quality and customer satisfaction

This research aims to explore the phenomenon of hedonism among recipients of the Kartu Indonesia Pintar Kuliah (KIPK) scholarship from a new socio-economic perspective. Using a qualitative approach with in-depth interview methods, this study was conducted at Universitas Negeri Jakarta in May 2024. A total of 8 students, both KIPK recipients and non-recipients, were purposively selected as informants. Data collection techniques were carried out through face-to-face interviews or communication media using structured interview guidelines. The data obtained were then thematically analyzed to identify patterns, differences, and key factors influencing the hedonism phenomenon among KIPK recipients. The research results reveal that social pressure, campus environment, social media, ineffective financial management, and lack of financial education are the main driving factors of consumptive behavior among KIPK scholarship recipients. The findings also identify negative impacts such as misuse of funds, social jealousy, and misalignment in the implementation of the scholarship program. This research provides important insights to enhance the effectiveness of financial aid programs through a more holistic and sustainable approach.
 

Pandemi covid-19 menyebabkan pembelajaran dilakukan secara daring dengan konsep e-learning. Penyelenggara pembelajaran daring harus mendesain konten pembelajaran mereka pada learning management system (LMS) berbasis cloud. Penyusunan konten materi dan desain pembelajaran pada learning management system harus disusun dengan baik agar membuat pemakai merasakan manfaatnya dan akan terus melanjutkan menggunakan learning management system sebagai sarana pembelajaran. Panelitian ini bertujuan untuk melihat pengaruh dari kualitas desain dan kualitas konten dalam intensi belajar secara berkelanjutan dengan melihat persepsi kegunaan sebagai variabel mediasi. Sampel dalam penelitian ini adalah siswa yang menggunakan LMS untuk mangakses konten materi pembelajaran yang telah disusun secara utuh dan lengkap. Alat analisis data yang digunakan menggunakan partial least square (PLS). Hasil penelitian menunjukkan kualitas konten tidak berpengaruh terhadap intensi belajar dan kualitas desain berpengaruh terhadap intensi belajar dengan dimediasi oleh persepsi kegunaan.