This research aims to optimize the distribution of goods through the application of transportation methods at UD Kurnia Jaya. The main problem faced is how to minimize transportation costs in delivering rice to various agents. The Northwest Corner (NWC) method is used for the initial solution in processing supply and demand data. The results of the study show that the total minimum cost obtained for rice delivery is Rp 1,480,000 in one transportation. This study underscores the importance of applying transportation methods to improve distribution cost efficiency. It is hoped that this result can be a reference for MSMEs in managing logistics and increasing competitiveness through more optimal distribution management

Sinar Bhakti Village, located in Ogan Komering Ulu Regency, holds significant potential in rubber plantation management. However, suboptimal rubber tapping techniques often pose a major challenge for beginner farmers, resulting in low production yields and damage to rubber trees. This community service program aims to empower beginner farmers through training on optimal rubber tapping techniques. The method used was a participatory approach with hands-on field training. The training was conducted on Saturday, January 19, 2025, and included the introduction of tapping tools, proper tapping techniques, and post-tapping tree care. The activity involved beginner farmers in Sinar Bhakti Village. The results indicate that the training successfully enhanced participants' understanding of proper rubber tapping techniques. All participants effectively applied the techniques during field simulations. Additionally, participants demonstrated increased confidence in managing rubber plantations independently. This program positively impacted not only rubber productivity but also the economic sustainability of the village community.

Indonesia is a country with diverse culture and tourism. The rapid development of technology causes changes. Sukaraja village has religious tourism potential which has not been utilized optimally through social media.  The BATU GOONG Cultural Heritage Site and its MSME actors are one of the main attractions, but have not utilized platforms such as Instagram, TikTok, Facebook and Twitter for promotion. Therefore, there are three stages of activity plans which include training on creating social media accounts, tourism and MSME digitalization seminars, as well as developing Instagram and Facebook content. These three stages aim to increase the promotion of Batu Goong religious tourism so that there will be an increase in visitors.

The optimization of distribution costs from the Koe Bluder factory to various branches is the problem in this study, which aims to minimize total delivery costs and maintain service quality and time efficiency. In the context of the food industry, especially the increasingly popular bluder cake, effective distribution management is crucial to meet customer demand without increasing operational costs. This study uses transportation methods to analyze and optimize the distribution process, which includes determining the initial allocation and identifying factors that affect transportation costs. The approaches used include the North West Corner (NWC) and Modified Distribution Method (MODI) methods to allocate and minimize shipping costs. The analysis results show that a total transportation cost of Rp 124.825,000 can be achieved using both methods. This research highlights the importance of efficient distribution planning in improving operational efficiency and customer satisfaction, with an emphasis on reducing costs without sacrificing service quality

This study aims to explore the urgency of Islamic economics education and its introduction to the younger generation as a means of supporting the growth of a sharia-based economy. In the global context, sharia-based business practices are increasingly accepted, even among non-Muslim communities, highlighting the importance of strengthening Islamic economic education as the foundation for developing competent human resources. This research employs a literature review approach to analyze the relevance of Islamic economics in addressing the shortcomings of conventional economic systems, which often fail to ensure societal welfare. The findings emphasize the importance of integrating Islamic economics into the education curriculum from an early age to foster comprehensive understanding. Additionally, it highlights the government's role in enhancing regulations and providing support for the development of the sharia financial industry.

This research aims to analyze the mitigation of the risk of exploitation and violence against women Indonesian migrant workers in the informal sector as well as the responsibilities of the government and migrant employment agencies. Using the normative juridical method, this research examines relevant legal norms, such as the Indonesian Migrant Workers Protection Act, to evaluate the protection of women migrant workers' rights. Data is obtained from documentation of primary and secondary legal sources, analyzed using a feminist perspective to understand vulnerability factors and challenges in the feminization of migration. The results show that mitigating the risk of exploitation and violence against women Indonesian migrant workers in the informal sector includes preventive measures, such as pre-departure education, skills training, recruitment agency supervision, and legal empowerment. During the working period, protection is carried out through standardized work contracts, access to social protection, and bilateral cooperation, while post-work, economic and social reintegration is carried out through mentoring and entrepreneurship training. However, weak implementation of regulations, lack of oversight, and sectoral silos exacerbate the vulnerability of women Indonesian migrant workers in the informal sector to exploitation, discrimination, and rights violations. The responsibilities of the government and migrant employment agencies include legal protection at all stages of migration, from pre-departure recruitment, monitoring of working conditions, and post-employment reintegration programs to ensure that women migrant workers receive comprehensive protection through effective enforcement of employment contracts, legal aid, monitoring, and social reintegration. This research recommends improved regulation, pre-departure education, recruitment agency supervision, legal empowerment, and post-worker reintegration to reduce the risk of exploitation and violence against women migrant workers.

The Jayapura City Transportation Agency faces significant challenges in managing traffic violation data due to rapid population and economic growth. The use of Excel-based systems has proven inadequate, so a more integrated and efficient information system update is needed. Thus, the research and development method to design a web-based data archiving information system application with a waterfall methodology approach. It is hoped that this application can improve the efficiency of filing and searching for violation data, as well as support better traffic control in Jayapura City.

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

A peel-off facial mask is a cosmetic preparation in the form of a gel, which is applied to the skin of the face and left to dry so that a transparent film is formed that is elastic and easy to remove. One of the factors that influences the characteristics of peel-off gel face masks is the gel-forming ingredients which have different characteristic properties. The aim of this research was to determine the effectiveness of loaded red bracts of Kepok banana flowers (Musa paradisiaca L.) which were formulated into peel-off face maks with varying gelling agent concentrations. This research was carried out experimentally in the laboratory, including: taking plant samples using purposive sampling, sample processing and plant determination, making extracts using ultrasonic waves, making peel-off face mask preparations with gelling agent concentrations, physical evaluation of the preparations and stability test.  The research results showed that the physical preparation of the peel-off face mask loaded with red bracts of Kepok banana flowers (Musa paradisiaca L.) was brownish red in color, odorless, gel texture, transparent, sticky, thick, non-synergic and homogeneous. The stability results show that there is a change in pH before and after test.

Human Resources (HR) are an essential asset in an organization or company, as they encompass individuals with the skills, knowledge, and competencies needed to achieve organizational goals. Conflict management, organizational learning, and effective communication are the main pillars of HR management. Conflict management plays a role in transforming potential friction into opportunities for creative solutions, maintaining harmony, and improving team productivity. Organizational learning enables individuals and organizations to grow, adapt, and face new challenges with continuously evolving knowledge. Meanwhile, effective communication acts as a bridge that connects vision, mission, and actions, ensuring all elements of the organization move in alignment toward shared goals. CV. XYZ Surabaya is a company engaged in the supply and distribution of electrical equipment. Finding the right human resources for this organization is not an easy task. One of the company’s primary objectives is to improve employee performance, as improved employee performance is directly proportional to enhanced organizational performance. Based on the research findings, the t-test (partial) and f-test (simultaneous) analysis revealed that the variables of conflict management, organizational learning, and communication have a significant impact, both partially and simultaneously, on employee performance at CV. XYZ Surabaya.