Profit Optimization and Production of Maesa Cake and Bakery Shops with Linear Programming-Simplex Method

The need for cake as a complementary food at various events causes the demand to increase. This increase has an impact on the production level that will be produced with the aim of increasing profits. The production process is related to the allocation of the right raw materials to be efficient, so that maximum profits will be obtained. This study aims to analyze the maximum profit of the Maesa Cake and Bakery Shop, Permata Legenda Branch. There are two types of products sold in this shop, namely Banana Bolu (X1) and Banana Bolen (X2). The research method used is linear programming which is solved by the simplex method and the use of the POM For Windows application. The data obtained is observational data by meeting the shop owner directly to be interviewed. The process of calculating the simplex method is carried out using Ms. Excel with several completion steps, starting from creating a simplex table, entering the coefficients of the objective function and constraints, looking for key columns, key rows, and key numbers, until the last step is achieving positive coefficients generated in the objective function row. The final result obtained is the process of the iterations carried out. Apart from using Ms. Excel, researchers also use the POM for Windows application. Use both software to find the maximum profit to be achieved. So it is found that the maximum profit that can be obtained in one day by the Maesa Cake and Bakery Branch of Permata Legenda is IDR 270,000.00; by producing 5 units of Banana Bolu and 50 units of Banana Bolen.

Proposed Business Strategy to Increase Profitability in Food & Beverage Industry (Case Study: Pt Ganesha Abaditama)

Indonesia’s retail industry is one of the most promising due to its large population and rising purchasing power from middle-class individuals and millennials with increased spending habits. Food and beverages are part of Indonesia’s retail industry. Ganesha, a manufacturer, and supplier of packaged spices has seen sales decline in the last two years. Outperforming supermarket competitors to increase sales requires a new business strategy to gain competitive advantages. This study uses the AFI framework to design a new business strategy. Porter’s Five Forces, customer, and consumer analysis are used for external business analysis. Resource-based view analysis, core competencies gap analysis, and VRIO analysis are used to analyze the internal business environment. Interviews, questionnaires, and observation provided primary data. Websites, books, articles, and journals provided secondary data. The two data sets are combined for the SWOT analysis, and the TWOS matrix is used to develop strategies. Results show that underpricing rivals and increasing product value will increase market share. Innovating the supply chain, production, and technology helps lower selling prices. Innovating existing products, packaging, and variations helps add product value. However, product innovation requires more market research to determine consumer interest.

Tax Management Strategy in Dealing with Corporate Income Tax Audit

The purpose of this study is to analyze the strategy, implementation, and evaluation of tax management in facing corporate income tax audits at PT.ABC. The research method used in this study is descriptive qualitative. The data used in this study were obtained from interviews, observations, document reviews and online research. This research was conducted at PT.ABC for year 2020. The results of the research related to the implementation of tax management strategies in facing tax audits in 2020 are that PT.ABC only carries out tax management strategies in the form of tax compliance and has not conducted a tax review. Meanwhile, the implementation of the tax management strategy in the form of tax compliance shows that PT.ABC is still less compliant in carrying out its tax obligations. As well as the results of evaluating the implementation of PT.ABC’s tax management in facing a tax audit, namely showing the potential for tax surprises with a significant value which has the potential to become a tax authority finding in a tax audit.

Instagram Coffee Shop Content Ideation for Pondok Aren (Bintaro) Community

The development of the coffee shop industry in Bintaro, South Tangerang is becoming more numerous and varied, this has given rise to competition for customers. Therefor Coffee shop carries out Instagram activities as a channel to provide their content. However, 77.22% of coffee shops are dissatisfied with the performance of their Instagram. In the final project this aims to find out what content attracts the Bintaro Community and how this content influences brand equity. This study uses the PLS method with the independent variable Instagram Attractiveness (IA) and the dependent variables in the form of Brand Awareness (BA), Brand Image (BI), Perceived Quality (PQ), Brand Love (BL) and Brand Re-usage Intention (RI). Data collection used the Google form which was distributed to 210 respondents from the Bintaro community who use Instagram.

From the results of the study, it was found that the Instagram Attractiveness variable was accepted and had a positive impact on Brand Awareness, Brand Image, Perceived Quality. Brand Awareness, Brand Image, Perceived Quality variables were accepted and had a positive impact on Brand Love and Brand Re-usage Intention. However, the Brand Awareness variable for Brand Re-usage Intention is rejected. It can be concluded that Menu, Ambience and Event content at coffee shops are attractive types of content and will have a positive impact on Brand Equity. The solutions given to coffee shops are planning, creating, and also posting menu content, events and also ambience with viral marketing strategies, building Instagram themes for brand images, and also using photography techniques to create content.

Integrated Planning of Park-and-Ride Facilities and BRT-Based Public Transport Services (Case Study of Campus Parking Optimization at Udayana University in Denpasar City)

One aspect that has not been considered in the process of transforming public transportation or angkutan umum (AU) in the Metropolitan Sarbagita area of Bali is integration, specifically physical integration (integration with walking, biking, and park-andride). We propose a framework for integrated parking planning at the University of Udayana (UNUD) campus in the city of Denpasar as an informal park-and-ride (PR) integrated with existing AU, specifically the Trans Sarbagita corridor 2 (City-GWK) which passes through the Denpasar and Bukit campuses in the Badung district. Integrated public transportation services are an attractive new form of service that combines fixed route services with responsive on-demand services. The goal of this study is to identify users of the PR at the UNUD campus and investigate their motives, demand, and preferences towards this option. In this paper, a comprehensive background is provided to describe the issues and challenges related to AU operations, directing research into the area of untapped issues by specifically discussing all the steps that must be taken when implementing an integrated approach at the operational and policy level towards sustainable mobility, transportation equity, and door-to-door services.

Increasing Empowerment of Rural Economic Institutions through the Village–Owned Enterprises Development Program

This study explains the program’s performance to increase the empowerment of economic institutions of rural communities by the Community and Village Empowerment Office in Sumedang Regency through the village-owned enterprise’s development program. This program aims to aid villages and village governments in establishing and enhancing village-owned enterprises. However, this program is different than expected. Because many village-owned enterprises still do not work, people do not know about the benefits of village-owned enterprises. The research was conducted using a qualitative methodology and the performance program guidance theory to evaluate program performance based on input, process, output, and outcome indicators. According to the study’s findings, the program has not performed optimally. Since several indicators have not been met, in the input indicator, the resources owned do not support program activities. Regarding process indicators, village-owned enterprise managers must improve their skills. Indicators of output reveal that village-owned enterprises could not develop village potential and locate suitable business units. Moreover, the community in the outcome indicators has not experienced the benefits due to a lack of ownership. Without considering the community’s needs, the village council established village-owned enterprises to comply with the rules.

Essential Counselling Skills Needed For Helping Under-Achieve Succeed Among Secondary School Students

The study is carried out in Anambra state. The researchers adopted descriptive survey design for this study. A sample size of 147 Counsellors who are willing to participate in the study is drawn through accidental sampling techniques from the areas of their meetings. A four rated scale of strongly agreed, agreed, disagreed and strongly disagreed questionnaire developed by the researchers on Essential Counselling Skills Needed for Helping Under-achieve Succeed Among secondary school Students in Anambra State (QOECSSNFHUASSASSSIAS) is used for data collection. Test retest is used to establish the reliability coefficient of the instrument and the value is 0.80 which the researchers considered to be high enough for the study. On the spot administration of the instrument is adopted by the researchers to ensure a hundred percent return. The data collected is analyzed using the weighted arithmetic mean and ranking. The cutoff point regarding an item being in existence as in agreed or not agreed is 2.50. Any item that is below 2.50 is regarded as not being in existence and the result is presented in a table. Among other things the result revealed the following as some of the essential skills needed by professional counsellors for helping the under-achieved succeed in secondary schools: Communicating, tolerance, compassionate, Listening, note taking, empathic understanding, non-judgmental and stress management skills. The researchers recommended that Training needs of teacher-counsellors and career masters on counselling skills for helping students achieve their potentials in life for a better result since they also handle some of the students issues needs to be highlighted by the Secondary school Education Commission. And also, government should be funding such trainings so that lack of money will not prevent them from attending.

A Review on Intricate Scheme of Therapeutic Approaches Involved in Control and Prevention of Episodic Migraine

Migraine is a prevalent headache ailment while Episodic migraine (EM) is a paroxysmal disorder in which attacks occur at random, frequently in clusters lasting several days or weeks. The World Health Organization (WHO) currently ranks migraine as the 19th cause of years spent with a disability. The diagnosis of EM is based on clinical history and the exclusion of other headache disorders because there are no biological markers for migraine. Preventive migraine therapy is beneficial in individuals who have frequent migraine episodes, hindered daily activities, failure of acute pain management, debilitating aura, and limits in the use of acute treatment. Its goal is to reduce headache frequency and severity, enhance responsiveness to acute migraine therapy, and improve quality of patient’s life.

Analysis of the Variables Affecting Chronic Energy Deficiency (CED) in Adolescent Girls: a Systematic Review

Chronic Energy Deficiency (CED) can have a negative impact on health. Individuals who experience CED will have underweight or have low body weight, and their daily productivity will be disrupted due to malnutrition. Chronic Energy Deficiency occurs in Women of Reproductive Age (WRA) so it will have an impact in the future when they will experience the process of pregnancy, and childbirth and the baby’s weight will also be affected. Chronic Energy Deficiency includes being underweight, undernourished, undernutrition, and stunting. Therefore the authors want to analyze the causes that can influence the incidence of chronic energy deficiency in late adolescent girls. The author performs an article search method through electronic databases originating from Google Scholar, PubMed, Science Direct, and the Garuda portal. Journal references used amounted to 18 articles. The results of the search found that food intake behavior of macro and micro substances, nutritional knowledge, nutritional attitudes, beliefs about ideal body image, sociodemographics, socioeconomic factors, family members, knowledge, attitude, and many other causes can influence the occurrence of Chronic Energy Deficiency.

Proposed Design of Service Quality Performance Management System for Indonesian HSR

In some countries, the development of High-Speed Railway (HSR) represents a significant technological advancement which helps modern society’s value of time and various activities. Despite of having complex operational support and significant financial outlays, studies have shown that HSR sector has several growth barriers due to poor punctuality, reliability, pricing, and inconvenient passenger journeys. These brought specific impact on deciding factors whether or not passengers choose the transport option as it affected passenger satisfaction level. Recognizing the global challenge, this paper anticipates the impending Indonesian HSR operation by observing passengers’ relevant service quality attributes. The findings served as the performance management design’s foundation. In order to assist HSR operators to improve passenger experience and satisfaction, this study aims to identify the relevant service quality of Indonesian HSR potential passengers as one of many solutions to eliminate lack of demand problem. Qualitative and quantitative data analysis from in-depth interviews with several Indonesian railway expert and information from prior publication of Asian HSR which was used to carry out external benchmarking, validate results, support design process, and create contextual performance indicators for attributes using Knowledge-Based Performance Management System (KBPMS). This paper produced numbers of service quality performance indicators whose prioritization was arranged in specific order. Five variables are used to measure tangibility attributes’ performance, whereas six variables are used to measure reliability attributes’ performance. Tangibility and reliability were chosen based on Indonesian railway market preference and common success factor of HSR best practices. This performance indicators were specifically developed based on these attributes’ sub-attributes which has been contextualized. In contrast to other countries, Indonesian HSR place a distinctive value on physical facilities as it affects travelling motivation. These new insights would direct Indonesian HSR operators to develop targeted solutions to increase passenger satisfaction and economic benefits.