OPPORTUNITIES FOR IMPLEMENTING INTERNАTIONАL METHODS OF СOST САLСULАTION OF RIСE PRODUСTION FOR STRАTEGIС MАNАGEMENT PURPOSES

Objective: This study aims to explore the feasibility of adopting international methods for calculating the cost of rice production to enhance strategic production management. Method: A qualitative comparative analysis was conducted to examine the differences between traditional domestic costing approaches and internationally recognized standards. The research involved a review of global best practices and frameworks for agricultural cost management, focusing on their adaptability to local conditions. Results: The findings highlight significant discrepancies between existing national methods and international costing practices, particularly in the areas of overhead allocation and cost transparency. By aligning local practices with international standards, rice producers can achieve more accurate cost assessments and make better-informed strategic decisions. Novelty: The study offers an original framework for the transformation of domestic cost calculation systems into globally compatible models, supported by scientific proposals and practical recommendations. This integration contributes to improved cost efficiency, international comparability, and competitiveness in the global agricultural market

DESIGN OF ACCOUNTING INFORMATION SYSTEM THROUGH ERP SYSTEM DEVELOPMENT TO IMPROVE INTERNAL CONTROL (STUDY ON SME CHIPSANG INDONESIA)

Objective: The purpose of this study is to describe the business process before and after the design of the accounting information system through the development of an enterprise resource planning system. Method: This study uses a purposive sampling technique for determining informants taken from respondents of IKM Chipsang Indonesia. This study uses a qualitative approach with a data validity test, namely data triangulation. Results: The results of this study indicate that the design of the accounting information system processes accounting data originating from various business process activities of the company into accounting information needed to reduce risk when making decisions. The success factor of the design can be seen from human resources who are willing to accept information technology and understand the ERP system in order to achieve good internal control. Novelty: This study highlights the integration of ERP system design with qualitative insights from a specific SME case (IKM Chipsang Indonesia), offering a contextual understanding of how human resource readiness influences internal control through information system adoption

COMPETITIVE MSME STRATEGY: BUSINESS WORKSHOP, HALAL CERTIFICATION, AND DIGITALIZATION IN KEMASANTANI VILLAGE

Objective: Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to economic growth, employment, and community welfare. However, they face persistent challenges in marketing, legality, and technological adaptation. This study aims to enhance the competitiveness of MSMEs in Kemasantani Village through structured interventions, including business workshops, halal certification assistance, and digitalization strategies. Method: A participatory approach was employed, involving direct engagement with MSME actors. Training sessions were conducted on digital marketing, guided assistance was provided for halal certification, and digital platforms were introduced to optimize business operations. Results: The intervention yielded significant outcomes, with 85% of participants demonstrating an improved understanding of digital marketing, 15 MSMEs successfully obtaining halal certification, and 60% of participants recognizing the potential of the digital market for business expansion. Novelty: This study provides an integrated model of MSME development by combining digital literacy, legal compliance, and market expansion strategies. The findings highlight the effectiveness of a participatory approach in empowering MSMEs, offering a scalable framework for enhancing business sustainability and competitiveness in similar rural contexts

WALKTHROUGH SUPERVISION AS A COLLABORATIVE SUPERVISION INNOVATION: A STUDY ON ENHANCING THE QUALITY OF LEARNING PRACTICES

Objective: This study aims to analyse the implementation of walkthrough supervision as a collaborative supervision strategy in improving the quality of learning practices at junior and senior high school levels. Method: This research was conducted using a qualitative approach with a multi-case study design. Data were collected through direct observation, in-depth interviews with principals, teachers and supervisors, and analysis of supervision documents. The analysis process was conducted thematically to identify implementation patterns, challenges, and improvement strategies that emerged from the practice of walkthrough supervision in improving the quality of learning practices at the junior and senior high school levels at Yayasan Nurul Fikri Bina Generasi Bogor.  Results:  The results showed that walkthrough supervision in junior and senior high school of NFBS Bogor is implemented systematically through five stages by emphasising learning authenticity, continuous reflection, and teacher-supervisor collaboration. Obstacles such as time constraints, competency variations, supervisor inconsistency, and cultural factors are overcome through adaptive strategies, so that challenges actually strengthen collaboration. This supervision has an impact on improving teaching skills, classroom management, student engagement, as well as fostering a continuous reflective culture. This model has the potential to be adapted in other schools with adjustments to the vision, culture, teacher competencies and structural support.  Novelty: The innovation of this research lies in the transformation of walkthrough supervision into a collective reflective culture, the collaborative role of teachers-supervisors, and adaptive strategies to face obstacles. This model not only improves teacher competence and classroom culture, but also has the potential to be replicated with adjustments to the school context

REVITALIZING PUBLIC SPACES AND EDUCATING CHILDREN THROUGH VISUAL COMMUNICATION IN KALISAMPURNO VILLAGE

Objective: This study aims to revitalize public spaces and strengthen early childhood education through a visual communication approach in Kalisampurno Village, Tanggulangin District, Sidoarjo Regency. The activity focused on utilizing Kalisampurno Dam Park as a multifunctional public space that can accommodate social interaction, education, and strengthen the village's visual identity. Method: The community-based participatory approach was used, with an implementation strategy in the form of project-based learning. This activity involved 39 Communication Science students from Muhammadiyah University of Sidoarjo who were divided into three divisions: quote boards, education, and games. The data collection process was carried out through participatory observation, informal interviews, and visual documentation, then analyzed descriptively qualitatively. Results: The results of the program showed that the revitalization of public spaces through aesthetic elements (quote boards, garden decorations, welcoming monuments) successfully strengthened the park's image as an educational and tourist destination. The "Learning While Playing" program also succeeded in involving local PAUD institutions in culturally based outdoor educational activities. These findings indicate that locally based visual communication can be an effective tool in supporting character education and cultural preservation. Novelty: This program's novelty lies in the integration of public art, early childhood education, and cross-community collaboration in a single model of sustainable service

THE SOCIOLOGY OF CULTURAL ASSIMILATION AND SOCIAL INTEGRATION OF IRAQI ETHNIC GROUPS: A CASE STUDY OF SOME IRAQI ETHNIC GROUPS

Objective: This research aims to study the sociology of cultural assimilation and social integration of Iraqi minorities (Yazidis, Shabaks, Mandaeans) by adopting a mixed methodology that combines quantitative methods (questionnaires and statistical analysis) and qualitative methods (semi-structured interviews). Method: The study utilized a mixed-method approach, employing questionnaires for quantitative data and semi-structured interviews for qualitative insights, complemented by statistical analysis to interpret the findings. Result: The results reveal that cultural assimilation has been clearly achieved through the adoption of the Arabic language and integration into the education system, while structural and political integration remains limited, reflecting a state of ‘incomplete integration.’ The study also highlighted that religious rituals and social ties are effective mechanisms for preserving identity but sometimes reinforce ethnic boundaries. Novelty: The research concluded that overcoming this issue requires comprehensive institutional reforms, including the integration of minority languages into the education system, expanding political representation, and strengthening community networks to ensure greater equity in opportunities for participation and integration.

IMPROVING THE SILAGE QUALITY OF NAPIER GRASS (PENISSETUM PUPUREUM) USING PROBIOTIC LOCAL MICROORGANISM (MOL) BANANA STEM (MUSA PARADISIACA)

Objective: This study aims to determine the improvement of the quality of napier grass silage (pennisetum purpureum) by using Probiotic Local Miroorganism (MOL) banana stems on moisture content, ash content, protein, fat and crude fiber. Method: This research was conducted at the Faculty of Agriculture Laboratory, Abulyatama University, Aceh Besar Regency. This study used a completely randomised design (CRD) one-way pattern with 4 treatments and 4 replications. The treatments consisted of P0 (Napier grass without mole (control)), P1 (Napier grass treated with mole with a concentration of 1 ml), P2 (Napier grass treated with mole with a concentration of 2 ml) and P3 (Napier grass treated with mole with a concentration of 3 ml). Results: The results showed that the addition of 2 ml MOL in napier grass silage could reduce the water content to 67.08%, while the protein content increased to 12.43% with the addition of 3 ml MOL. The addition of probiotics in napier grass silage had a very significant effect (P<0.01) on crude fiber, protein and moisture content. While the addition of MOL in silage had no significant effect (P>0.05) on fat content and ash content. Novelty: This research demonstrates an innovation in improving the quality of elephant grass silage by utilizing local probiotic microorganisms (ML) from banana stems, a previously unused approach. The novelty lies in the use of MOL from banana stems as a silage fermentation additive, which has been shown to significantly increase protein content and reduce moisture content, as well as positively impact crude fiber

OPTIMIZATION OF FLOOR CERAMIC PRODUCTION PROFIT USING SIMPLEX METHOD AND SENSITIVITY ANALYSIS

Objective:  This study aims to find the optimal production strategy by considering these limitations. Method: Simplex method based on linear programming using LINGO software is applied to determine the best production combination. Results: The results of the analysis show that to obtain optimal profits of Rp680,963,542, the company needs to produce 14,815 m² of 60×60 granite, 21,297 m² of 60×60 ceramic, and 8,334 m² of 60×120 ceramic. This figure is 3% higher or equivalent to IDR 21,103,292 compared to the initial profit of IDR 659,860,250. Sensitivity analysis shows that all selected production variables have a reduced cost of zero, indicating that production conditions are optimal. A price change to the lower bound could potentially decrease revenue by 5% to Rp625,515,731, while an increase in price to the upper bound could increase revenue by 13% to Rp745,599,549. This result shows that there is flexibility in adjusting prices to maximize profits. Novelty: The problem of optimization in achieving maximum profit due to limited machine capacity and production targets is a challenge for ceramic companies

TRANSFORMING MSMES TO A DIGITAL ECONOMY: BANK MANDIRI'S ROLE THROUGH QRIS AS A FINANCIAL INCLUSION INSTRUMENT IN KETIMANG VILLAGE

Objective:  This study examines the contribution of QRIS to the digital transformation of MSMEs in Ketimang Village through collaboration with Bank Mandiri and the support of the KKN program. Method: A descriptive qualitative method was employed using observation, interviews, documentation, and questionnaires. Results: The findings indicate that QRIS positively impacts transaction efficiency (4.55), financial transparency (4.46), and digital market expansion (4.34). Bank Mandiri plays a vital role in strengthening MSME competitiveness (4.48), while the KKN program effectively enhances digital literacy and provides technical assistance (4.51). Product innovation is also considered important, with a score of 4.45. Challenges remain in terms of limited capital (4.07) and insufficient digital literacy (4.45). The highest-rated aspect is stakeholder synergy (4.70), highlighting that multiparty collaboration is fundamental for establishing an inclusive and sustainable MSME ecosystem. Novelty: The digital transformation of MSMEs through QRIS can be optimized through continuous improvements in digital literacy, better access to financing, and sustained collaborative support among stakeholders

IMPLEMENTATION OF THE USE OF SME ACCOUNTING APPLICATIONS FOR RECORDING COST BUDGET PLANS FOR BUSINESS ACTORS IN DURENSEWU VILLAGE

Objective: Tujuan dari kegiatan ini adalah untuk mengenalkan pentingnya akutansi didalam suatu usaha sekaligus untuk mengenalkan aplikasi UKM untuk mempermudah pencatatan keuangan usaha, yang selanjutnya dapat memberikan positif dan memajukan usaha, juga mengenalkan tata cara pendaftaran NIB untuk mempermudah pengurusan administrasi usaha. Method: Universitas Muhammadiyah Sidoarjo melakukan program pengabdian masyarakat disini kami kelompok 2 kebagian desa Durensewu kecamatan Pandaan. Program kerja kita yaitu melakukan pengembangan pariwisata Durensewu dengan tanaman iconic desa serta penguatan UMKM melalui desa sapta pesona. Tetapi kita ambil program utamanya yaitu UMKM dengan melakukan penyuluhan terhadap masyarakat tentang penerapan penggunaan aplikasi akuntansi UKM dan pendaftaran NIB (Nomor Induk Berusaha). Results: Dalam mewujudkan produk unggulan dari durian kelompok 2 pengabdian masyarakat Umsida memberikan gambaran inovasi produk khas Desa Duren Sewu berupa bomboloni dan pukis dengan berbahan dasar durian. Novelty: memberikan gambaran inovasi produk khas Desa Duren Sewu berupa bomboloni dan pukis dengan berbahan dasar durian