Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This study aims to analyze the production process in increasing the production capacity of red bricks at UD. Alwin, located in Hilinaa Village, Gunungsitoli District. The focus of the study is directed at the production…
stages starting from clay processing, molding, drying, to firing, as well as improvement efforts made to increase production capacity. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the production process implemented by UD. Alwin is still dominated by the use of manual tools and traditional methods. This has an impact on limited production capacity and high dependence on weather conditions, especially in the drying stage. The main obstacles faced are weather factors, limited labor, and minimal modernization of production equipment. However, the synergy between the owner and employees in identifying problems and formulating solutions is a major strength in maintaining business continuity. Overall, improvements in the production process have been proven to have a positive impact on increasing production capacity, although not optimal. Thus, this study concludes that the increase in red brick capacity at UD. Alwin is greatly influenced by the effectiveness of production process management. The recommendations given are the need for innovation in the use of appropriate technology, improving workforce skills, and more efficient work time management to support business desires and competitiveness.
Abstract:This research aims to determine the impact of Financial Literacy and Lifestyle on the individual financial management of employees at Paulus Indonesian Christian University. The problem focuses on identifying financial literacy…
iteracy and lifestyle that play a role in managing the personal finances of Paulus Indonesian Christian University employees. The associative and comparative methods are used in problem formulation and hypothesis. This quantitative research uses a saturated sampling technique, namely all people are sampled, where the sample size is 65 people or all employees of the Indonesian Paulus Christian University. Data was collected through questionnaires and analysed quantitatively with the Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t-test, and f-test. The results of the hypothesis test show that financial literacy has a significant positive effect on individual financial management, while lifestyle has a non-significant and negative effect on personal management. Although Lifestyle has an insignificant and negative effect, together with Financial Literacy it is stated that it has a significant positive effect on Individual Financial Management for UKI Paulus employees
Abstract:Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values…
alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.
Abstract:Bad credit is one of the main problems faced by the banking sector, which can threaten financial stability and bank profitability. This research aims to analyze the causes of bad credit through the literature review method,…
od, by identifying and evaluating relevant scientific works. The research results show that the causes of bad credit can be categorized into four main factors: internal factors of the borrower, external factors of the borrower, internal factors of the bank, and regulatory and policy factors. The borrower's internal factors include poor management and weak financial capabilities, while external factors include unstable macroeconomic conditions and intense business competition. Internal bank factors include weak credit assessment processes and inappropriate credit policies, while regulatory and policy factors include less effective regulations and erratic changes in government policy. To reduce the risk of bad credit, banks and financial institutions are advised to improve credit assessment processes, tighten supervision of the use of funds, develop credit policies that are more flexible but based on in-depth risk analysis, and strengthen regulations and supervision. Macroeconomic risk mitigation strategies are also important to maintain financial stability. By implementing these strategic steps, it is hoped that the risk of bad credit can be minimized, support the stability and sustainability of the banking sector, and increase trust and security for all parties involved. This research emphasizes the importance of a comprehensive and coordinated approach in credit risk management to ensure the sustainability and stability of the financial system.
Abstract:The selection of operational management processes is significantly influenced by technology, which can enhance the efficiency and effectiveness of company operations. The application of information technology enables organizations…
anizations to manage equipment, human resources, and production processes in a more efficient and effective manner. In the selection of operational management processes, information technology plays a pivotal role in identifying and selecting production processes that align with the needs of the organization. Furthermore, information technology facilitates the implementation of effective human resource management systems. This paper examines the role of technology in operational management process selection and the impact of information technology on organizational operations.
Abstract:North Halmahera Regency has abundant natural resources, but their utilization is still limited to the sale of raw materials with low economic value. This community service activity aims to foster entrepreneurial motivation…
on among Hein Namotemo University students by transforming local resources into high-value products. The method used is Participatory Learning and Action (PLA), which includes the stage of observing local potential, a motivational workshop, and mentoring in developing a simple business model. The results of the activity showed a 90% increase in student understanding in identifying business opportunities based on regional potential. In addition, a student business startup group was formed that was able to design innovative product value propositions. The conclusion of this community service is that the motivational workshop is effective in changing the mindset of students from job seekers to business opportunity creators by leveraging regional comparative advantages.
Abstract:This training is based on the results of the analysis of the situation of blacksmiths (Rumbio Jaya Steel) Teratak Village, Rumbio Jaya District has not been professional in using social media to improve marketing performance.…
ance. The target group in this service amounted to 150 people, namely the number of members of the Rumbio Jaya Steel cooperative. While the strategic targets in organizing this activity are 30 young men and women consisting of 18 young men and 12 young women who are sons and daughters of Rumbio Jaya Steel Cooperative Members. The implementation of this community service is carried out with steps: (1) Identification of potential; This activity is carried out in a participatory manner between the team and the target group aims to identify all the potential possessed by the target area; (2) Identification of opportunities based on the strength of the resources owned based on the results of identifying potential; (3) Determining the most popular platform; (4) Determining training needs; (5) Developing a training schedule; (6) Organizing training; and (7) Practice/simulation. activities carried out at the ONGA MAN Furniture Business Place in Ridan Permai Village, Bangkinang Kota District. As well as monitoring citizen responses through like, comment and share for 1 (one) week. The conclusion shows the low utilization of social media to promote products produced by furniture service businesses. In time, the production of these MSMEs can enter the popular Marketplace in Indonesia so that the volume of sales of marketing performance increases and the marketing reach is wider.
Abstract:Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C…
Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education
Abstract:The development of artificial intelligence (AI) technology, especially deep learning, has made significant contributions in various fields, including the world of education. In the context of Islamic Religious Education…
(PAI), the biggest challenge today is how to deliver teaching materials effectively, adaptively, and relevant to the development of the times and the characteristics of the digital generation. Deep learning implementations offer a variety of opportunities to support a more personalized, interactive, and efficient learning process. Through an algorithm-based approach, deep learning is able to process student learning data to provide a learning experience tailored to individual learning styles. The application of this technology also allows for automatic assessment of students' understanding through text, voice, and expression analysis, so that teachers can focus more on providing character development and spiritual values. On the other hand, the use of AI-based chatbots and intelligent assistants can facilitate discussions and consultations about Islamic teachings instantly and factually. The methodology used in this study is a descriptive qualitative study with a literature study and case study approach. Data were collected through a review of national and international scientific literature and focused observations on the practice of AI implementation in several madrassas and Islamic schools in Indonesia. The analysis was carried out thematically by identifying patterns, opportunities, and challenges of applying deep learning in PAI learning. The results of this study are expected to make a scientific contribution to the development of technology-based Islamic education in the digital era.