This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

In the context of maintenance and overhaul carried out when a machine has reached the running hour limit, it is necessary to prepare spare parts according to the manual book instructions to replace the engine parts that must be replaced in order to support the smooth running of the overhaul so that no damage occurs after the diesel engine generator is overhauled, especially the camshaft whose working system continues to receive needs and pressure while the machine is operating, so maintenance must be more for the sake of the diesel engine generator, if there is negligence or replacing spare parts not according to the manual book when doing an overhaul, the consequences that arise are such as erosion of the camshaft. In this case, the researcher used the SHEL method to map the problem and used the USG method for discussion. Data collection techniques in the form of an approach to objects through observation, interviews and literature studies. The purpose of this study was to determine what factors cause erosion of the diesel engine generator camshaft, what impacts are caused by the erosion of the diesel engine generator camshaft and what efforts are made to overcome the erosion of the diesel engine generator camshaft.

This study aims to analyze the differences in online shopping satisfaction among Generation Z in Majene regency by comparing two e-commerce platforms, Shopee and Tokopedia, based on three aspects: price, service quality, and delivery service. Data were collected through questionnaires distributed to respondents. The sampling technique employed was purposive sampling, and the sample size was determined using Roscoe’s rule of thumb, resulting in a total of 60 respondents. The collected data were analyzed using descriptive analysis and a paired sample t-test. The results indicate significant differences in satisfaction levels in terms of service quality and price, while no significant difference was found in the delivery service aspect between the two platforms Shopee and Tokopedia.

This study discusses the process of making Wangsalan Sindhenan Srambahan, which is based on the Menak story. Menak's story is one of the most popular stories in Java, and it has been adapted into wayang and dance performances. Of the many performances related to menak stories, the cakepan wangsalan sindhenan has not been found, which is an essential element when accompanying menak performances. Research about Wangsalan menak stories is expected to contribute to menak story performances. This qualitative research uses descriptive analysis methods and the transfer of vehicles method. Data were collected through literature studies and paramasastra processing. The data analysis technique used is the reciprocity of data from document studies with Paramasastra. The results of this study are Wangsalan Srambahan from Menak stories, which can be used as a reference when accompanying Menak-themed performances.

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

Garuda Indonesia, as the national airline, has a strategic role in supporting connectivity and economic growth in Indonesia. In recent years, the company has experienced significant financial pressure due to the pandemic, high operational costs, and dependence on external financing. This study evaluates Garuda Indonesia's financial performance through an analysis of its 2022 and 2023 financial statements, focusing on liquidity, profitability, and solvency indicators. Using a quantitative descriptive approach, data is analyzed through financial ratios and trend comparisons. The results of the study show that although the company recorded a net profit in 2023, most of the profit came from non-operational items, while cash flow and equity actually decreased further. These findings indicate that the financial recovery process is still fragile and highly dependent on temporary adjustments. This study emphasizes the importance of a more comprehensive restructuring strategy and provides practical implications for managerial decision-making, as well as being a relevant reference for academic studies in the field of aviation sector financial management.

Penelitian ini bertujuan untuk menganalisis pengaturan hak waris bagi anak yang lahir dari hubungan incest dalam perspektif hukum Islam. Hubungan incest, yang secara tegas dilarang dalam Al-Qur’an, Hadis, serta peraturan perundang-undangan nasional, merupakan pelanggaran terhadap prinsip moral, sosial, dan hukum keluarga. Namun, persoalan mengenai hak-hak keperdataan anak yang lahir dari hubungan tersebut, khususnya hak waris, tetap menjadi isu yang kompleks dan memerlukan kajian lebih lanjut. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) serta studi literatur. Berdasarkan ketentuan Kompilasi Hukum Islam dan pendapat jumhur ulama, anak yang lahir dari hubungan incest diperlakukan sebagai anak hasil zina, yang hanya memiliki hubungan keperdataan dengan ibu dan keluarga ibunya, sehingga tidak berhak mewarisi dari ayah biologisnya. Ketentuan ini sejalan dengan prinsip hukum Islam yang menempatkan keabsahan perkawinan sebagai syarat mutlak dalam penetapan nasab dan hak waris. Di sisi lain, penting untuk tetap memperhatikan pemenuhan hak-hak dasar anak sesuai prinsip keadilan sosial dan perlindungan anak. Temuan ini diharapkan dapat memperkaya khazanah pemikiran hukum Islam kontemporer mengenai perlindungan anak dalam konteks yang penuh tantangan ini.

Penelitian ini bertujuan untuk menilai seberapa baik pengembangan rasio profitabilitas dalam menilai kinerja keuangan PT. Wijaya Karya (Persero) Tbk. Metode yang diterapkan adalah dengan pendekatan deskriptif kuantitatif. Sumber data diambil dari laporan keuangan tahunan PT Wijaya Karya, yang bisa diakses secara online melalui Bursa Efek Indonesia dan situs web resmi perusahaan. Analisis rasio seperti Return on Assets (ROA), Retur non Equity (ROE), dan Net Profit Margin (NPM) dianalisis untuk menilai kinerja keuangan perusahaan dari tahun 2020-2024. Hasil penelitian menunjukkan penurunan yang signifikan Rasio ROA, ROE, dan NPM mengalami penurunan tajam hingga mencapai nilai negatif, yang menunjukkan adanya penurunan efisiensi operasional kerugian bagi pemegang saham, dan ketidakmampuan pendapatan untuk menutupi biaya. Hal ini mengindikasikan bahwa profitabilitas dan kinerja keuangan perusahaan berada dalam kondisi yang mengkhawatirkan. Dengan analisis ini, diharapkan dapat diperoleh gambaran yang komprehensif dan objektif mengenai kinerja keuangan PT Wijaya Karya, sehingga dapat menjadi dasar pertimbangan dalam pengambilan keputusan investasi serta perumusan strategi perusahaan di masa depan.

Breast cancer remains one of the leading causes of death among women worldwide, primarily due to late detection and diagnosis. Early and accurate prediction is essential to improve survival rates. Machine learning (ML) techniques have proven effective in supporting early diagnosis. This study aims to evaluate and compare the performance of three different approaches: traditional ML, ensemble ML, and deep learning (DL) for early prediction of breast cancer using the Wisconsin Diagnostic Breast Cancer (WDBC) dataset. The methodology includes data collection, preprocessing, and the design of predictive models. Traditional ML algorithms used include Logistic Regression (LR), Support Vector Machine (SVM), K-Nearest Neighbors (KNN), Naïve Bayes (NB), and Decision Tree (DT). Ensemble ML techniques comprise Random Forest (RF), XGBoost, and AdaBoost, while DL models include Convolutional Neural Network (CNN) and Recurrent Neural Network (RNN). The models were evaluated using precision, recall, F1-score, and accuracy. The results indicate that XGBoost achieved the highest accuracy (0.99), with strong recall (0.98) and F1-score (0.986), outperforming all other ensemble and traditional ML methods. CNN achieved 0.99 in all evaluation metrics, slightly outperforming RNN, which attained 0.98 accuracy and 0.985 F1-score. These findings confirm that ensemble ML techniques outperform traditional models, while CNN leads among DL models. Furthermore, the proposed models demonstrated superior prediction performance compared to existing studies, particularly in minimizing false negatives, which is critical for healthcare applications.

Good nutritional knowledge can help individuals to consume macronutrient intake in accordance with the body's needs, so that nutritional status can be adequately met. A cross-sectional study design and quantitative research methodology are employed. The study's sample consisted of twenty people who were chosen by purposive sampling. The Spearman rank correlation test was applied in both univariate and bivariate analyses. The results showed that most individuals' nutritional status was normal status (55%). Based on the Spearman rank test, no significant association was identified between nutritional knowledge (p=0.206), protein consumption (p=0.762), and carbohydrate consumption (p=0.772) with nutritional status. Nevertheless, fat consumption (p=0.049) showed a significant link with nutritional status. The results of this research suggest that nutritional status does not correlate with nutritional awareness, protein intake, or carbohydrate intake. However, fat intake is associated with nutritional status. It is intended that this study will inspire participants to practice mindfulness of their macronutrient intake. Coaches are also expected to provide guidance to UNESA volleyball club members to be more discerning in selecting foods for consumption