Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
Abstract:Remaja merupakan kelompok yang rentan terhadap berbagai bentuk patologi sosial, seperti kenakalan remaja, penyalahgunaan narkoba, kecanduan gawai, perundungan, dan pergaulan bebas akibat pengaruh lingkungan sosial serta…
kemajuan teknologi. Kondisi ini mendorong pelaksanaan kegiatan pengabdian kepada masyarakat berupa edukasi mengenai patologi sosial bagi siswa kelas IX di MTs Al-Falah, Kota Dumai, sebagai langkah preventif untuk meningkatkan pemahaman dan kesadaran siswa. Kegiatan ini menggunakan metode pendidikan partisipatif yang memadukan penyampaian materi, permainan pemecah kebekuan (ice-breaking), diskusi interaktif, dan permainan untuk meningkatkan keterlibatan peserta. Evaluasi dilakukan melalui pre-test dan post-test yang diikuti oleh 45 siswa, disertai dengan observasi terhadap partisipasi dan respons siswa selama kegiatan berlangsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman, yang ditandai dengan kenaikan skor rata-rata dari kisaran 60–80 pada pre-test menjadi 85–100 pada post-test. Selain itu, para siswa menunjukkan antusiasme yang tinggi, lebih aktif dalam diskusi, serta mampu mengaitkan materi dengan kondisi di lingkungan sekitar mereka. Sebagai luaran kegiatan, poster edukasi diserahkan kepada pihak sekolah sebagai sarana pembelajaran berkelanjutan mengenai pencegahan patologi sosial. Dengan demikian, kegiatan edukasi ini berhasil mencapai tujuannya dalam meningkatkan pengetahuan dan kesadaran siswa mengenai patologi sosial serta menyediakan materi edukasi yang dapat dimanfaatkan secara berkelanjutan di lingkungan sekolah.
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:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business…
ess in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:Clean and healthy community that must be practiced continuously so that it becomes a habitual pattern. Living a clean and healthy lifestyle must be done wherever we are. Moreover, nowadays, children living behavior (PHBS)…
) is an action or activity carried out by a person or are lazy about maintaining cleanliness, for example washing their hands before eating, brushing their teeth before sleeping and so on. Children have more potential to imitate adult behavior, rather than carrying out commands (voices) or instructions from adults. Adults must practice clean and healthy living behavior continuously (consistent) and correctly, both at home and outside the home. That way, children will have a pattern of clean and healthy living behavior that will be practiced throughout their lives. The problem with students at SDN 106168 is that there are still students who snack randomly, throw rubbish out of place, during breaks students play under the hot sun so they sweat and smell like sweat, and they don't wash their hands after playing or doing activities outside the classroom. Thus, we as proponents want to provide socialization activities on the benefits and disadvantages of clean and healthy living behavior efforts. It is hoped that this activity can provide benefits for students in increasing their enthusiasm for learning.
Abstract:Coastal abrasion is a growing global concern, particularly for Indonesia, a country with one of the longest coastlines in the world. Abrasion poses significant challenges to coastal ecosystems and the livelihoods of local…
l communities. Bengkalis Island, one of Indonesia's outermost and foremost islands, has experienced intensified abrasion in recent decades. Located in Riau Province and facing the Strait of Malacca, this peat-contoured island serves as a basepoint for Indonesia's archipelagic baselines. This research aims to: (1) analyze the legal implications of peat erosion on Indonesia's baselines post-erosion, and (2) describe the Indonesian government's efforts to address the issue. This normative legal research examines the synchronization between national regulations and international standards regarding peatland conservation and erosion mitigation, particularly in strategically important foremost islands. The study reveals two key findings. First, peat abrasion on Bengkalis Island has serious legal implications for determining Indonesia's archipelagic baselines and maritime boundaries under UNCLOS 1982. Abrasion also threatens the island's status as an outermost and foremost island, potentially leading to the loss of Indonesia's rights over natural resources in the area. Failure to protect peat ecosystems may be considered a violation of Indonesia's international obligations to preserve marine and wetland environments under UNCLOS 1982 and the Ramsar Convention. Second, the Indonesian government has implemented legal and technical measures, such as issuing Government Regulation No. 57 of 2016 on Peat Ecosystem Protection and Management, constructing breakwaters, planting mangroves, and implementing the 3R program (Rewetting, Revegetation, and Revitalization) through the Peat and Mangrove Restoration Agency (BRGM). These efforts have shown positive results in reducing erosion rates and protecting coastalines.
Abstract:Japan and the values of inclusivity are inseparable. This article briefly describes the revolution of one of the developed countries. Japan is a prime example of a country that has used education to advance and prosper.…
This country has shown that sincerity and skill in overseeing the education system can change the situation of a country. Character education is a major component of the education system. Good character education will create a progressive, high-quality, and well-characterized society. A developed country can be easily built after society finds its quality. Independence is the milestone of human resource progress to give birth to breakthroughs in the latest innovations. Politeness is the spirit to continue to grow and continue the spirit of struggle. Exemplary behavior in appreciating differences to prioritizing tolerance as evidence of openness to progress. A high work ethic to finally loving tradition is used as capital to continue to contribute to advancing the country. The values of inclusivity reflected in Japan are by continuing to maintain the values of character education