Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:Cut and fill calculation is an essential stage in open-pit mining activities to determine the volume of soil or rock that must be excavated (cut) and deposited (fill) based on elevation changes between the actual topographic…
phic conditions and the planned mine design. This study aims to analyze the results of cut and fill volume calculations using GEOVIA Surpac software in a coal pit area. The data used include topographic maps obtained from RTK (Real Time Kinematic) surveys. The calculation results show a total cut volume of 805.42 MT and a fill volume of 2.09 MT, with a net volume of 803.33 MT, using a rock density of 1. The use of Surpac has proven effective and accurate in calculating material volumes and supporting the optimization of mine design.
Abstract:Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger…
avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
Abstract:This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show…
ow that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Abstract:Anemia is a medical condition where the number of red blood cells or hemoglobin levels in the blood is below normal, which is a protein in red blood cells that functions to carry oxygen from the lungs to the entire body.…
The prevalence of anemia in pregnant women in Sintang Regency showed that in 2017 there were 116 cases, in 2018 there were 121 cases, and in 2019 there were 164 cases. This research method uses a quantitative analytical approach with a cross-sectional design in Sintang Regency. The population is all pregnant women registered as many as 369 respondents within the scope of the Health Center services in Sintang Regency during the data collection period. The simple random sampling technique was used to select respondents, with a sample size of 192 pregnant women after calculating the population size. The results showed that there was a relationship between knowledge with a p value = 0.000 and OR = 6.900, parity with a p value = 0.000 and OR = 5.040, consumption of iron tablets with a p value = 0.000 and OR = 5.271 with the incidence of anemia in pregnant women in Sintang Regency. The most dominant multivariate test result is knowledge with OR = 7.25 followed by consumption of iron tablets with OR = 4.61 and parity with OR = 4.26. The conclusion related to the incidence of anemia in pregnant women is knowledge, parity, and consuming iron tablets and the most dominant is knowledge and followed by consumption of iron tablets, and parity. It is recommended that pregnant women can improve their knowledge, multi and grandi para pregnant women to comply with consuming iron tablets routinely.
Abstract:Abstract This study is motivated by the financial literacy of generation Z and also the quality of life insurance products in Indonesia which are moderated by gender in influencing a person's interest in buying life insurance…
surance in Indonesia. This study uses a quantitative method with a descriptive relationship approach. Determination of the sample in this study was carried out by calculating using the Bernoulli formula, with a total of 384 respondents. The data analysis technique used is the Structural Equation Model - Partial Least Square (SEM-PLS). The results of the study show that financial literacy (X1) and product quality (X2) do not have a significant effect on buying interest (Y) where the p-values of both variables are <0.05. Other findings also state that Gender (Z) does not significantly moderate financial literacy and product quality. The conclusion of this study is that the factors that make generation Z interested in buying insurance products are influenced by their perceptions of financial literacy and product quality. More specifically, the perception of product quality factors has a significant and positive influence on generation Z's interest in buying life insurance products in Indonesia. The findings show that of the two variables, product quality can be the strongest predictor in predicting generation Z's interest in purchasing life insurance products. Financial literacy cannot significantly predict generation Z's interest in purchasing insurance products.
Keywords : financial literacy, product quality, gender, purchasing intention
Abstract:Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary…
ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
Abstract:Abstract: Roemah Donat Lezat carries out many sales transactions every day because the prices are affordable and the flavors and toppings are increasingly varied, this affects the supply of raw materials at Roemah Donat…
Lezat In managing raw material inventory, you must ensure sufficient inventory for sales, minimizing the time and costs required. So far, the owner of Roemah Donat Lezat does not have a method for anticipating how much supply of basic ingredients there is and only predicts without clear and precise calculations, therefore, sometimes Roemah Donat Lezat takes too little stock even though customer needs at the time the trend is increasing, causing no fulfilling customer requests and sometimes taking too much stock even though customer demand is decreasing resulting in losses, therefore Roemah Donat Lezat always finds it difficult and confused to estimate stock supplies for the following month To overcome the problems above, the author provides a solution using method comparison forecasting calculations, because it can provide a deeper and more detailed understanding of the advantages, weaknesses and relative performance of the two methods used to achieve a goal or solve a problem The method used is Single Exponential Smoothing, which is forecasting used for the short term or usually only for the next month Single Moving Average is a technique for calculating the average of a number from the latest actual values, updated as new values available for use in forecasting in subsequent periods.
Keywords: single exponential smoothing-single moving average; forecasting; roemah donat lezat; raw materials; inventory
Abstrak: Roemah Donat Lezat setiap harinya banyak melakukan transaksi penjualan karena harga terjangkau dan semakin bervariasi rasa dan topping, hal ini mempengaruhi persediaan bahan baku jika ada di Roemah Donat Lezat Dalam pengelolaan persediaan bahan baku harus memastikan persediaan jika cukup dalam penjualan, meminimalkan waktu dan biaya jika dibutuhkan.Selama ini pemilik Roemah Donat Lezat tidak memiliki metode dalam mengantisipasi seberapa banyak persediaan bahan-bahan pokok dan hanya memprediksi tanpa adanya perhitungan jika jelas dan tepat maka dari itu, terkadang Roemah Donat Lezat terlalu sedikit mengambil stok padahal kebutuhan pelanggan waktu trend itu sedang meningkat menyebabkan tidak terpenuhinya permintaan pelanggan dan kadang-kadang juga cenderung mengambil terlalu banyak stok meskipun permintaan Pelanggan sedang mengalami penurunan sehingga mengalami kerugian, Sehingga Roemah Donat Lezat selalu menghadapi kesulitan dan kebingungan dalam memperkirakan persediaan stok di bulan berikutnya. Solusi dari permasalahan tersebut yaitu dengan memanfaatkan perhitungan peramalan komparasi metode, kita dapat memperoleh pemahaman yang lebih mendalam dan rinci mengenai kelebihan, kekurangan, serta kinerja relatif dari dua metode yang digunakan untuk mencapai suatu tujuan atau menyelesaikan masalah. Metode yang dibandingkan adalah Single Exponential Smoothing dan Single Moving Average.
Kata kunci: single exponential smoothing-single moving average; peramalan; roemah donat lezat; bahan baku; persediaan