Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit.
Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan.
Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan.
Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

Berpikir kritis merupakan salah satu kemampuan yang harus dimiliki oleh setiap warga negara di abad 21. Kemampuan berpikir kritis diperlukan agar warga negara dapat mengambil keputusan secara bijak dan tepat yang bermanfaat bagi dirinya maupun lingkungannya. Salah satu upaya untuk mengembangkan keterampilan berpikir kritis pada warga negara adalah dengan meningkatkan keterampilan literasi. Lingkungan pendidikan khususnya sekolah perlu mengembangkan keterampilan literasi bagi peserta didik untuk menumbuhkan kemampuan berpikir kritisnya. Guru di sekolah termasuk guru PKn mempunyai tanggung jawab untuk meningkatkan kualitas peserta didiknya dengan mengembangkan keterampilan literasi. Oleh karena itu penelitian ini bertujuan untuk mengetahui strategi yang diterapkan guru PKn dalam membangun keterampilan literasi peserta didik mengingat keterampilan literasi pada peserta didik di Indonesia masih rendah. Desain yang digunakan dalam penelitian ini adalah pendekatan penelitian kualitatif dengan jenis penelitian deskriptif dan kajian pustaka. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah melakukan wawancara melalui media sosial seperti WhatsApp. Hasil penelitian ini menunjukkan bahwa secara umum strategi yang diterapkan guru PKn dalam membangun keterampilan literasi pada siswanya dilakukan dengan cara mengarahkan siswa untuk membaca sebelum memulai kegiatan pembelajaran, serta menyajikan soal-soal berbasis Asesmen Kompetensi Minimal (AKM) pada kegiatan asesmen formatif dan sumatif. Strategi tersebut diharapkan dapat menghasilkan warga negara yang memiliki keterampilan literasi yang tinggi, sehingga terwujud warga negara yang berkualitas untuk kemajuan bangsa dan masyarakat.

Household waste, which is mostly in the form of food waste such as vegetables and fruits, is a source of waste accumulation. More than fifty percent of the waste accumulation in Banyudono village, Boyolali, Central Java is household waste. The accumulation of garbage causes environmental pollution problems that can result in a decrease in the quality of life of residents. Garbage accumulation occurs because residents only throw it into the surrounding environment or rely on garbage transport trucks to be disposed of in landfills. This is due to the lack of knowledge among of residents (the participant of the service activities) in waste processing. Proper waste management not only makes the environment clean and healthy, but also improves the community's economy through the creation of value-selling products. To overcome the partner's problem, namely the accumulation of waste, the service team provides solutions according to the partner's needs, namely the transfer of science and technology (IPTEK) to process household waste (organic) into organic fertilizer (compost). The transfer of science and technology to Banyudono Village residents take place in July 2023 and participants were given assistance to implement the science and technology to treat waste independently. The results were monitored 3 months later according to the known composting method. Composting is done using EM4 bioactivator so that the results can be harvested within 3 months of composting. Compost quality analysis is carried out after the compost is physical and chemical mature which confirmed by checking pH and levels of nitrogen, phosphorus, and potassium. The obtained compost was blackish with a smell like earth, and has a fine texture. The compost had a pH of 6.9 and the nitrogen, phosphorus, and potassium levels meets SNI standards. Through this activity, participants able to processing household waste independently.  

Creative thinking ability is the ability of students to generate new ideas and ideas and solve problems by creating innovative solutions. The purpose of this study was to assess the validity, practicality, and effectiveness of e-modules based on the local potential of Puger marine in improving students' creative thinking skills. This research uses the ADDIE development model which includes five main stages, namely analysis, design, development, implementation, and evaluation. The results showed that the percentage of validity of the Puger e-module was 90%, the percentage of practicality of the e-module based on the local marine potential of Puger was 86%, the percentage of effectiveness of the e-module based on the local marine potential of Puger was 91% and the n-gain value was 0.68 so that the e-module based on the local marine potential of Puger was concluded to be valid, practical, and effective to improve students' creative thinking skills in science learning in junior high school. Puger as a marine potential in Jember can be utilized as a learning resource, making it easier for students to understand learning because it is close to everyday life.

English is an essential language used in various aspects of life, and formal education remains the primary setting where students learn English. In Indonesian Junior High Schools, English is commonly taught using resources provided by the school, with textbooks or learning modules serving as key materials. Most of these schools have adopted the Emancipated Curriculum (Merdeka Curriculum) while some, particularly Islamic schools, supplement it with the Integrated Islamic School Network (JSIT) Curriculum. The JSIT Curriculum combines an integrated learning system with a full-day school model, emphasizing Islamic values and character building. Given these unique educational settings, it is important to explore teachers’ specific needs for English reading modules that align with the characteristics and goals of Islamic schools. This qualitative study involved 25 English teachers from Islamic junior high schools in Magelang Regency. Data were collected through questionnaires and interviews. The results reveal that teachers encounter challenges in teaching reading comprehension, primarily due to a lack of suitable learning resources reflecting Islamic schools' identity and educational objectives. Therefore, there is a significant need to develop English reading modules tailored to the values, vision, and mission of Islamic education to enhance classroom instruction.

Hypertension and diabetes mellitus are chronic diseases that are often not detected early due to the lack of public attention to health checks. Both diseases are known as “silent killers” because they often go unnoticed until they cause serious complications. Health screening activities were carried out in Tamparang Keke Village, Mamajang Subdistrict, Makassar City, focusing on blood pressure and blood sugar levels. Of the 27 residents examined, 8 had hypertension, 1 hypotension, and 8 had high blood sugar levels. It is recommended that residents regularly check their health, adopt a healthy diet, and exercise to reduce the risk of complications.