Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:Based on data from the HSE department at PT X, North Jakarta, from 2021 to 2024, the highest number of occupational accidents (KAK) occurred among grinding workers, totaling 12 cases. The types of accidents experienced by…
y workers included metal sparks in the eyes, cuts, lacerations, scratches, and first-aid injuries. The purpose of this study is to analyze the causes of occupational accidents among grinding workers at PT X using the Systematic Cause Analysis Technique (SCAT) method. This research is a descriptive-analytic study using observation, interviews, and documentation studies. The research was conducted between July and August 2025. The research population consisted of 32 people, including 30 grinding workers who had experienced accidents, 1 HSE manager, and 1 field coordinator. The sample for this study is the same as the population. Data analysis used univariate analysis and the SCAT method analysis. Based on the results, the most frequent accident experienced by grinding workers was metal sparks in the eyes, involving 30 respondents (100%). The direct causes of these accidents were the use of inadequate PPE by 15 respondents (50%) and the improper use of grinding tools by 11 respondents (36.7%). It is recommended that management commit to maximizing the implementation of established K3 (Occupational Health and Safety) programs and standards so that work-related accidents can be prevented and zero accidents can be achieved.
Abstract:This study aims to evaluate the impact of incision depth in Sunnah cupping therapy on safety and therapeutic efficacy, with a focus on identifying the optimal incision depth that minimizes risks while maximizing therapeutic…
tic benefits. The method used is a literature review, gathering data from scientific databases such as PubMed, Scopus, and Google Scholar using keywords related to cupping therapy, incision depth, and dermatological aspects. The findings reveal that an incision depth of 0.5 mm to 1 mm in the dermis layer not only avoids damage to the deeper hypodermis but is also sufficient for the effective extraction of stagnant blood. This very light incision provides advantages in enhancing blood circulation and facilitating the extraction of stagnant blood necessary in cupping therapy. This approach, involving extremely light incisions, cannot be considered invasive and is highly suitable for enhancing therapy efficacy without compromising patient safety. Further discussion in the study highlights that with the correct incision technique, cupping therapy can become safer and more effective, encouraging significant improvements in immune response and tissue regeneration. The conclusion of this study underscores the importance of standardizing procedures and adequate training for cupping practitioners to ensure safe and effective practices. Further research is recommended to strengthen the evidence related to the effectiveness and safety of cupping therapy and to develop more detailed standard protocols.
Abstract:Marriage is a sunnatullah that occurs between living creatures, especially for humans in pairs. The Qur'an explains the concept of marriage quite specifically in the scope of Sakinah, Mawadah, and Rahmah. Deep meaning of…
these three concepts can be explored with the aim of maximizing the worship of marriage in it. In addition to the fulfillment of rights and obligations, the legal scope of marriage also has its own position as a discussion that is quite interesting to explore.
Abstract:Cooperatives are membership-based economic entities that play a vital role in driving the growth of the microeconomic sector and improving member welfare through the principles of economic democracy. The sustainability of…
f cooperative performance heavily depends on effective financial management, particularly in maximizing the utilization of cash, receivables, and assets to enhance profitability. This study aims to examine the influence of cash turnover, receivables turnover, and total asset turnover on the profitability of cooperatives, as measured by Return on Assets (ROA) as a financial performance indicator. The research employs a quantitative approach using multiple linear regression analysis, based on secondary data from cooperative financial statements covering the period from 2019 to 2024. The analysis results show that both simultaneously and partially, the three independent variables have a positive and significant effect on profitability. Cash turnover and total asset turnover are the primary determinants in improving ROA, reflecting the importance of efficiency in managing liquidity and productive assets. Meanwhile, although receivables turnover is also significant, it requires strict supervision in the implementation of credit policies to avoid an increase in non-performing receivables. These findings contribute empirical evidence to the literature on cooperative financial management and offer practical implications for cooperative managers in designing financial resource management strategies aimed at improving performance and business sustainability. Therefore, optimizing the management of cash, receivables, and assets should be a strategic priority within cooperative financial systems to withstand increasingly complex and competitive economic dynamics.
Abstract:Muhammadiyah University of Bengkulu (UMB) has great potential to develop into an environmentally friendly and sustainable Green Campus. This study aims to analyze the existing conditions of the campus, identify challenges…
s and opportunities, and formulate appropriate development strategies to create a greener campus. The research methods used include surveys, in-depth interviews, secondary data analysis, and field observations to gain a comprehensive understanding of the current situation. The findings of the study indicate that UMB faces several challenges, including the limited green open space, which only covers 15% of the total campus area, suboptimal waste management, and the low awareness of the academic community regarding environmental sustainability issues. However, there are several opportunities that can be leveraged, such as the utilization of renewable energy technologies, government policies that increasingly support environmentally friendly initiatives, and the potential for collaboration with external partners from both the private sector and government institutions. The proposed development strategy focuses on five main aspects. First, increasing the campus’s green open space to 30% of the total campus area. Second, the implementation of renewable energy, such as the installation of solar panels, to reduce dependence on fossil fuels. Third, waste management based on technology to effectively recycle waste. Fourth, the application of digital-based environmental education to raise awareness among the academic community. Fifth, maximizing student participation in sustainability activities. This strategy aims to reduce carbon footprints, improve resource efficiency, and create a campus ecosystem that supports the Sustainable Development Goals (SDGs).
Abstract:To maximize customer satisfaction through marketing strategies residential property companies must understand the dynamics of appropriate marketing strategies. One of them is by maximizing consumer satisfaction with several…
ral important factors such as product, price, promotion and place. The aim of this research is to analyze the influence of the marketing mix on consumer satisfaction at Astapada Indah III Jombang housing. This type of research uses quantitative research with a cross-sectional study approach. The population of all residents of the Astapada Indah III housing complex was 68 and the sample was 58 people using incidental sampling technique. The independent variables are product, price, promotion, place and the dependent variable is consumer satisfaction. The research instruments used questionnaires, data processing using multiple linear regression tests. The results of the research showed that product and location had a significant effect on housing consumer satisfaction, while price and promotion had no effect on consumer satisfaction. However, simultaneously product, price, promotion and location all influence consumer behavior simultaneously by 79.4%.
Abstract:Abstract: Information technology has a significant impact on everyday life, including in the business world. The use of the internet and information technology supports the concept of Customer Relationship Management (CRM)…
M) in maximizing customer service through websites. Customer satisfaction is an important factor in maintaining customer loyalty, and a CRM strategy is an effective approach to achieving this goal. Budi Bookstore faces various challenges in promoting products, manual data management, and a lack of interactive platforms for customers. Therefore, this research aims to implement a web-based CRM strategy at Budi Bookstore. The method used in this research is the CRM method, which is a method for increasing customer loyalty towards company products by using integrated software applications based on e-commerce business strategies. This research is also supported by qualitative methods which aim to provide a broad and in-depth understanding of a problem that is being or will be studied. The research results show that the implementation of web-based CRM at Budi Bookstore has succeeded in making it easier to access product information, designing an online sales system, and improving relationships with customers. Thus, this project has the potential to increase sales, attract customers, and provide customer satisfaction.
Keywords: CRM; Customer Loyalty; MySQL; PHP; Budi Bookstore
Abstrak: Teknologi informasi memiliki dampak signifikan dalam kehidupan sehari-hari, termasuk dalam dunia bisnis. Penggunaan internet dan teknologi informasi mendukung konsep Customer Relationship Management (CRM) dalam memaksimalkan pelayanan pelanggan melalui situs web. Kepuasan pelanggan menjadi faktor penting dalam mempertahankan loyalitas pelanggan, dan strategi CRM merupakan pendekatan yang efektif untuk mencapai tujuan ini. Toko Buku Budi menghadapi berbagai tantangan dalam mempromosikan produk, pengelolaan data manual, dan kurangnya wadah interaktif untuk pelanggan. Oleh karena itu, penelitian ini bertujuan untuk mengimplementasikan strategi CRM berbasis web di Toko Buku Budi. Metode yang digunakan pada penelitian ini ialah metode CRM yang merupakan metode untuk meningkatkan loyalitas pelanggan terhadap produk perusahaan dengan menggunakan aplikasi perangkat lunak terintegrasi berdasarkan strategi bisnis e-commerce. Penelitian ini juga didukung dengan metode kualitatif yang bertujuan untuk memberikan pemahaman secara luas dan mendalam terhadap suatu permasalahan yang sedang atau yang akan dikaji. Hasil penelitian menunjukkan bahwa implementasi CRM berbasis web di Toko Buku Budi berhasil mempermudah akses informasi produk, merancang sistem penjualan online, dan meningkatkan hubungan dengan pelanggan. Dengan demikian, proyek ini berpotensi meningkatkan penjualan, menarik pelanggan, dan memberikan kepuasan kepada pelanggan.
Kata kunci: CRM; Loyalitas Pelanggan; MySQL; PHP; Toko Buku Budi
Abstract:Abstract: Pandemic Covid-19 has had a direct impact on the world of education. The limitation of the crowd in community activities in public places causes the world of education to maximize the use of information and communication…
munication technology as a medium for distance learning or online. This encourages educators/ teachers to formulate alternatives for distance learning media by adapting them according to the conditions of available facilities and infrastructure, and mastering the use of a number of digital platforms that can be used as alternative learning media. This digital-based learning innovation training activity aims to introduce and assist the use of several digital learning media in one of the schools, namely SMK Lingua Prima Indralaya. Assessment of the success of the training held was carried out through a pretest and post-test. Assistance is carried out so that teachers understand and gain insight in formulating innovative learning methods in the implementation of the distance or online teaching and learning process. In this training, introduction and assistance were carried out related to the use of audio podcasts, maximizing the function of social media and also designing materials with attractive and innovative PowerPoint templates.
Keywords: digital based learning; effective learning; pandemic period
Abstrak: Pandemi Covid-19 telah berdampak secara langsung terhadap dunia pendidikan. Dibatasinya kerumunan dalam aktivitas masyarakat ditempat umum menyebabkan dunia pendidikan harus memaksimalkan penggunaan teknologi informasi dan komunikasi sebagai media pembelajaran jarak jauh atau daring. Hal ini mendorong tenaga pendidik / guru harus merumuskan alternatif-alternatif media pembelajaran jarak jauh dengan cara mengadaptasinya sesuai dengan kondisi sarana dan prasarana yang tersedia, serta menguasai penggunaan sejumlah platform digital yang dapat digunakan sebagai media pembelajaran alternatif. Kegiatan pelatihan inovasi belajar berbasis digital ini bertujuan untuk melakukan pengenalan dan pendampingan penggunaan beberapa media pembelajaran digital di salah satu sekolah, yakni SMK Lingua Prima Indralaya. Penilaian terhadap keberhasilan pelatihan yang diselenggarakan ini dilakukan melalui pretest dan post-test. Pendampingan dilakukan agar para guru memahami dan menambah wawasan dalam merumuskan metode pembelajaran yang inovatif dalam pelaksanaan proses belajar mengajar jarak jauh atau daring. Pada pelatihan ini dilakukan pengenalan dan pendampingan terkait penggunaan podcast audio, memaksimalkan fungsi media sosial dan juga merancang materi dengan template powerpoint yang menarik dan inovatif.
Kata Kunci: masa pandemi; pembelajaran berbasis digital; pembelajaran efektif
Abstract:Abstract: The home industry, especially in the culinary sector, has grown in recent years. Many business actors produce the same products as other business actors, so competition often occurs. One of them is the Usaha Rakik…
kik Julidar which since 25 years ago made and sold rakik. There are so many types of rakik that there are minimarkets with different business actors. This makes the rakik not sold out at the convenience store and has an effect on the amount of production. This research was conducted to assist the Usaha Rakik Julidar in predicting the amount of production using Fuzzy Tsukamoto inference method. This research creates a web-based application to help predict the amount of production by looking at incoming demand and the number of workers available. From the prediction results with Fuzzy Tsukamoto, if the demand is 125 packs and the number of workers is 35 people, then the total production to be done is 140 packs. By obtaining a clear amount of production, this application really helps Usaha Rakik Julidar in maximizing production.
Keywords: fuzzy tsukamoto; prediction; production; rakik
Abstrak: Industri rumah tangga khususnya di sektor kuliner banyak tumbuh dalam beberapa tahun terakhir. Banyak pelaku usaha menghasilkan produk yang sama dengan pelaku usaha lainnya, sehingga sering terjadi persaingan. Salah satunya adalah Usaha Rakik Julidar yang sejak 25 tahun yang lalu membuat dan menjual rakik. Banyak sekali jenis Rakik yang ada minimarket dengan pelaku usaha yang berbeda. Hal ini membuat rakik tidak terjual habis di minimarket dan berpengaruh pada jumlah produksi. Penelitian ini dilakukan untuk membantu Usaha Rakik Julidar dalam melakukan prediksi jumlah produksi dengan menggunakan metode inferensi fuzzy Tsukamoto. Penelitian ini membuat aplikasi berbasis web untuk membantu melakukan prediksi jumlah produksi dengan melihat permintaan yang masuk dan jumlah pekerja yang tersedia. Dari hasil prediksi dengan fuzzy Tsukamoto, jika permintaan sebanyak 125 bungkus dan jumlah tenaga kerja 35 orang, maka jumlah produksi yang harus dilakukan adalah 140 bungkus. Dengan diperolehnya jumlah produksi yang jelas, aplikasi ini sangat membantu Usaha Rakik Julidar dalam memaksimalkan produksi.
Kata kunci: fuzzy tsukamoto; prediksi; produksi; rakik