This The maintenance objectives of a C6240A-type lathe involve a number of crucial aspects, including gears, tool bits, toolposts, lower sled and upper sled. This study was to investigate effective maintenance strategies for each of these components, focusing on preventive and predictive maintenance. Gears: Regular lubrication is also necessary to ensure smooth gear movement and prevent excessive friction that could lead to failure. Chisel Bits: Monitoring the condition of the tool blade needs to be done regularly. Toolpost: The toolpost needs to be checked periodically to ensure availability and safety of the cutting tool. Bottom and Top Slings: Maintenance of the lower and upper slings involves checking for tension and wear. C6240A type lathe users can minimize the risk of failure, improve operational efficiency, and extend the life of the machine. The method used in this research is a qualitative method, by means of observation and interviews. The results of this study are that the gears can be more durable because lubrication is always given and not easily thirsty, the tool blade is not easily blunted because the workpiece is fed little by little, and frequent honing is done to keep it sharp. The locking toolpost is not easily damaged if you use a rubber hammer when locking, the bottom row makes a change of ashock so that it can do automatic turning. This maintenance can increase the life of the lathe for longer operation.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

This research is motivated by the low interest and skills of class X students of SMKS PAB 5 Klambir Lima which is caused by less interesting teaching methods and minimal innovation of learning media utilized during teaching and learning activities in the classroom. This study aims to develop comic learning media on negotiation text material for class X students. The research methodology uses research and development with the ADDIE model consisting of five stages, namely analysis, design, development, implementation, and evaluation. The population in the study were class X students of SMKS PAB 5 Klambir Lima with a sample size of 28 students. Data collection was carried out through observation, interviews, questionnaires, and documentation, then analyzed using a Likert scale, mean, and the N-Gain formula to obtain valid and accurate results. The results of the study indicate that the comics developed were declared very feasible by media experts 96%, language experts 96%, and material experts 92%. The level of practicality of the comics also obtained very practical results with teacher responses of 4.7 and students 3.30. In addition, the results of the effectiveness of comics show an increase in students' writing skills, with an average N-Gain of 81.35% in the effective category. This study shows that comics can be an alternative teaching material that supports the learning process and learning outcomes experience significant development.

This study examines the role of perception in individual and organizational decision-making through a Systematic Literature Review (SLR) and content analysis approach. Perception is understood as an internal process that shapes understanding of objects, influencing preferences and decisions. Contextual factors such as culture, socio-economics, and technology also contribute to shaping perception. This study adopts a theoretical framework in which perception mediates the relationship between external attributes—such as price, quality, and brand image—and final decisions. By analyzing 993 scholarly articles from 2021 to 2025, this research maps perception models in consumer and organizational domains and identifies research gaps related to the integration of digital factors such as algorithms and AI. The validation process was conducted through triangulation between AI-generated prompts and human-based thematic analysis. The results highlight the need for perception models to adapt to digital dynamics and emphasize the importance of ethical integration in modern decision-making systems.
 

This study aims to analyze the influence of human resource competence,government internal control systems, and information technology utilization on the quality of financial reports, and to examine the role organizational commitement as a moderating variable in the Medan City Government. Reliable financial reporting quality is essential to ensure transparency and accountability in regional financial management. Therefore, understanding the factors influencing it is crucial. The research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in the preparation of financial reports in the Medan City Government. The study population consists of 63 Regional Work Units (SKPD) with a total of 210 respondents selected using purposive sampling, including heads of agencies,secretaries,teasurers, and financial administration official (PPK). Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software.The findings indicate that human resources competence, government internal control sysrems, and information technology utilization have a positive and significant effect on financial reporting quality. Additionally,organizational commitment significantly moderates the influence of these independent variables on financial reporting quality. These results highlight the importance of enchancing human resource competence, strengthening internal control systems, and optimizing information technology utilization, all supported by strong organizational commitment, to produce high-quality financial reports.

This study systematically reviews the influence of intellectual capital (IC) on firm value among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The mining industry, typically capital-intensive and asset-heavy, is undergoing transformation as intangible assets such as knowledge, innovation, and organizational capabilities become critical for sustaining competitive advantage. The central research problem concerns how and to what extent IC—measured through human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE)—affects firm value, particularly as reflected in Tobin's Q. This paper aims to synthesize findings from recent empirical studies to determine whether IC contributes significantly to market-based valuation in the mining sector. Using a systematic review approach, the study selects peer-reviewed literature applying quantitative methods, especially panel data regression models employing the VAIC™ framework. The results consistently indicate that IC positively impacts firm value, with HCE and CEE emerging as dominant drivers, while SCE shows varied effects. The findings support the Resource-Based View (RBV) theory, suggesting that IC components represent unique, valuable, and hard-to-imitate resources. The synthesis highlights that although mining firms are still adapting to intangible value drivers, those investing in human capital and capital efficiency enjoy higher valuations. The paper concludes that intellectual capital should be an integral part of strategic management in mining firms to sustain growth and investor confidence. Future research should include cross-sectoral and longitudinal analyses for broader generalizability.

Latar Belakang: Merokok merupakan kebiasaan yang berdampa buruk terhadap kesehatan gigi dan mulut, salah stunya adalah terbentuknya stain (noda) pada gigi. Pewarnaan ini, terutama pada gigi anterior tidak hanya mengganggu estetika tetapi, juga dapat memengaruhi kondisi psikologis individu, seperti rasa percaya diri dan citra diri. Penilitian ini bertujuan untuk mengetahui dampak psikologi stain bagi perokok pada orang dewasa di RT 37, RW 10 Kelurahan Liliba, Kota Kupang. Metode: penilitian yang di gunakan adalah deskriptip. Sempel berjumlah 41 orang laki-laki berusia 18-23 tahun yang merupakan perokok aktif. Pengumpulan data di lakukan melalui pemeriksaan stain menggunakan indeks loebene dan pengisian kuesiones dampak psikologis. Hasil: Penilitian menunjukan bahwa sebagian besar responden memiliki tingkat stain sedang (73,18%) dan mayoritas responden (83,36) tidak mengalami dampak psikologis yang signifikan hal ini menunjukan bahwa meskipun terdapat perubahan warna pada gigi akibat merokok, sebagian besar individu belum merasa terganggu secara psikologis, Kemungkinan karna kurang kesadaran atau kepedulian terhadap estetika gigi dan kurangnya pengetahuan mengenai dampak stain. Kesimpulan: Bahwa kebanyakan perokok mengalami stain sedang namun tetap memiliki kondisi psikologis yang baik. Penelitian ini diharapkan dapat meningkatkan kesadaran tentang pentingnya menjaga kebersihan gigi serta memahami dampak merokok terhadap kesehatan mental dan fisik.

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.

Tujuan dari pelnellitian ini adalah untuk melngelvaluasi pelnggunaan Standar Akuntansi Keluangan ELntitas Mikro, Kelcil, dan Melnelngah (SAK ELMKM) dalam pelmbuatan laporan nelraca CV. Narelsa Jaya Trans. Meltodel pelngumpulan data yang digunakan adalah studi kasus kualitatif dan dilakukan mellalui wawancara delngan manajelmeln pelrusahaan, mellihat dokumeln keluangan selcara langsung, dan melmbaca litelratur telntang SAK ELMKM selbagai standar. Melnurut hasil pelnellitian, Cv. Narelsa Jaya Trans bellum melngimplelmelntasikan SAK ELMKM dalam pelnyusunan Laporan Nelraca. Pelnellitian ini melnelmpatkan fokus pada analisis elntitas jasa angkut lokal, yang bellum banyak ditelliti dalam kontelks pellaksanaan SAK ELMKM. Pelnellitian ini melmbelrikan pelmahaman baru telntang tantangan yang dihadapi olelh pellaku usaha kelcil melnelngah di industri ini dalam melnelrapkan akuntansi standar. Dalam dunia pelndidikan, studi kasus nyata selpelrti ini harus dimasukkan kel dalam kurikulum akuntansi untuk melningkatkan pelmahaman siswa telntang standar akuntansi yang belrlaku di Indonelsia. Diharapkan bahwa pelnellitian ini akan melnjadi rujukan awal untuk pelnellitian yang akan datang telntang selbelrapa elfelktif SAK ELMKM ditelrapkan dalam belrbagai jelnis usaha.

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management