The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

 Background: Cow’s milk allergy is relatively common among Indonesian infantswho are not exclusively breastfed. Despite extensive hydrolyzed formula and aminoacid-based formula are the recommended nutrition for infants with moderate-tosevere illness, not all parents could provide those specialized formulas, presumablydue to the high cost, low availability and poor palatability. In that case, soy-basedinfant formula could be an alternative nutrition. However, it was unknown whetherIndonesian mothers were aware on that alternative nutrition. Objective: We therefore assessed the knowledge levels of mothers who participated in an online platform of PrimaKu on the usefulness of soy-based infant formula to support growthand development of children with cow’s milk allergy. Methods: The study subjectsappeared to have sufficient levels of knowledge on the usefulness of soy-based infant formula for children with cow’s milk allergy. Results: In addition, by increasing their knowledge on iron and fiber fortification in soy-based infant formula, e.g.,through regular academic presentations, mothers could be more selective in choosing alternative nutrition for children with cow’s milk allergy. Conclusion: Our studysuggested that Indonesian mothers who were active in the online platform of Primaku had sufficient levels of knowledge on the usefulness of soy-based protein formanaging children with cow’s milk allergy. 

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.
 
 

The Covid-19 pandemic has had a significant impact on the global economy, including Indonesia, Banten Province being one of the areas affected, with an increase in the unemployment rate as one indicator. The purpose of this study was to analyze the unemployment rate in the Banten area due to the Covid-19 pandemic. This study used a qualitative approach or secondary data method from the Central Bureau of Statistics (BPS) and analyzed using linear regression. The results of the study show that the unemployment rate in Banten has increased significantly since the Covid-19 Pandemic began. This is due to the reduced number of jobs and a decrease in economic activity in the area. This research is expected to contribute to the development of government policies in overcoming the effects of the Covid-19 Pandemic on the unemployment rate in Banten Province.

Shopping activities have become a dominant phenomenon in people's lives, one of which is among students. Students are an important segment in society, so they have become a shopping preference that deserves to be understood more deeply. The aim of this research is to analyze student behavior and preferences from shopping experiences. This research uses a descriptive quantitative method with data collection using a questionnaire with closed answers. The questionnaire was filled in by 152 respondents spread across various universities in Indonesia. The research results show that the e-commerce applications that are often used by students are Shopee and Tokopedia. Students prefer to shop through online shops because the prices offered are more affordable than conventional shops. Apart from that, if you shop via an online shop, the activity time is shorter and more efficient. In the online shop, the products offered are quite diverse and varied, and there are lots of promotions on offer so that they attract the attention of buyers. Online shops are used by students to buy fashion and skincare products because the products offered are more diverse compared to offline shops. Based on this data, it can be understood that students choose to shop through online shops using the Shopee and Tokopedia applications and choose to shop for fashion and skincare.

Interior is the arrangement of the inner room with the aim of meet the needs of the facility, namely the element of functionality and the aesthetic element of beauty. However, not all rooms can implement both elements because of a lack of knowledge about rooms and interiors. Interior design also can’t be done carelessly, especially the bedroom. This is because the bedroom can give an impression which is an important principle for users, namely the level of comfort and type of activity. Therefore, the aim of this research is to provide the visualization of bedroom interior in 3D animation to be a source of reference for users. This research use R&D (Research and Development) method, which use a qualitative approach by interviewing 30 respondents as a research method and by Multimedia Development Life Cycle (MDLC) method as a development method. The result of this research is the visualization of bedroom interior in 3D animation that can be used as a reference source for users to design bedroom interiors.

Dalam tulisan ini membahas mengenai sebuah komunitas online bernama The Precious Oil yang merupakan salah satu komunitas online yang bergerak dibidang kesehatan. Penulis mengamati bagaimana dinamika dan hubungan sosial yang terjadi dalam komunitas ini. The Precious Oil merupakan percabangan komunitas dari sebuah merk essential oil yang terkenal yaitu Young Living. Komunitas The Precious Oil memiliki anggota yang sangat beragam yang membuat komunitas ini memiliki karakteristiknya tersendiri. Tulisan ini dibuat untuk mengetahui lebih dalam mengenai komunitas berbasis online The Precious Oil dan mencoba menganalisisnya berdasarkan data-data yang telah diperoleh.

Kehamilan merupakan sesuatu hal wajar yang terjadi pada wanita produktif yang mempunyai pasangan atau dikenal dengan Pasangan usia Subur (PUS). Pada setiap masa kehamilan ibu akan mengalami beberapa perubahan diantaranya perubahan fisik (Pembesaran Abdomen, Rahim, Payudara,Sering Buang air Kecil)  dan psikologis (Perubahan Mood). Perubahan pada aspek psikologis yang jika dibiarkan tanpa solusi akan dapat menyebabkan permasalahan seperti ansietas/ kecemasan, gangguan tidur, depresi, peningkatan tekanan darah, Preeklamsia Berat hinga kematian janin, oleh karena itu diperlukan implementasi untuk mengatasi kecemasan pada ibu hamil. Mitra PKM yaitu Praktik Bidan Mandiri yang mempunyai masalah tersendiri dimana Mitra PBM tidak memiliki tenaga kesehatan yang cukup untuk memberikan terapi dalam hal mengatasi cemas tersebut. Oleh karena PKM ini dilakukan dengan tujuan untuk memberikan pendampingan edukasi tentang persalinan dan tehnik relaksasi Thought Stoping untuk mengatasi ansietas. Kegiatan ini dilakukan dengan memberikan edukasi nyeri persalinan dan tahap persalinan, lalu ibu hamil diberikan edukasi mengenai tehnik relaksasi Thougt Stoping.

Bisnis dan setiap layanan publik, dalam kondisi yang penuh ketidakpastian karena pandemi Covid-19, termasuk didalamnya konsep penggunaan cyber notary bagi pejabat pembuat akta otentik. Penelitian ini adalah penelitian hukum normatif, dengan menggunakan data primer dan data sekunder. Perolehan data primer melalui focus group discussion, interview secara langsung atau melalui seminar online, dengan teknik non-random purposive sampling. Cyber notary diselenggarakan untuk membuktikan dokumen pendukung dari suatu akta yang wajib dilengkapi dengan tanda tangan elektronik yang terdaftar. Suatu digital signature telah memenuhi unsur secara yuridis, yaitu seseorang yang membutuhkan tanda tangan digitalnya dianggap mengakui apa yang ditulisnya secara keseluruhan dalam dokumen elektronik yang bersangkutan. Oleh karenanya mendesak bagi Kemenkumham untuk segera membuat peraturan tentang digital signature dalam akta otentik notaris, mengingat sah secara hukum sebagai alat bukti surat sebagaimana disebutkan dalam Pasal 184 ayat (1) UU No. 8 Tahun 1981 tentang Kitab Hukum Acara Pidana.