Direct Observation Research Articles

Direct Three-Dimensional Observation of the Plasmonic Near-Fields of a Nanoparticle with Circular Dichroism.

Characterizing the spatial distribution of the electromagnetic fields of a plasmonic nanoparticle is crucial for exploiting its strong light-matter interaction for optoelectronic and catalytic applications. However, observing the near-fields in three dimensions with a high spatial resolution is still challenging. To realize efficient three-dimensional (3D) nanoscale mapping of the plasmonic fields of nanoparticles with complex shapes, this work established autoencoder-embedded electron energy loss spectroscopy (EELS) tomography. A 432-symmetric chiral gold nanoparticle, a nanoparticle with a high optical dissymmetry factor, was analyzed to relate its geometrical features to its exotic optical properties. Our deep-learning-based feature extraction method discriminated plasmons with different energies in the EEL spectra of the nanoparticle in which signals from multiple plasmons were intermixed; this component was key for acceptable 3D visualization of each plasmonic field separately using EELS tomography. With this methodology, the electric field of the plasmon that induces far-field circular dichroism was observed in 3D. The field linked to this chiroptical property was strong along the swirling edges of the particle, as predicted by a numerical calculation. This study provides insight into the correlation between structural and optical chiralities through direct 3D observation of the plasmonic fields. Furthermore, the strategy of implementing an autoencoder for EELS tomography can be generalized to achieve competent 3D analysis of other features, including the optical properties of the dielectrics and chemical states.

Implementation of the UMKM Program in Poverty Alleviation di Desa Padengo Kabupaten Pohuwato

This research discusses the implementation of the Micro, Small and Medium Enterprises (UMKM) program in efforts to alleviate poverty in Padengo Village, Pohuwato Regency. Padengo Village is one area that still faces significant challenges related to poverty. In this context, the UMKM program is one of the strategies adopted by the Padengo Village Government to improve community welfare and reduce poverty levels. This research uses a qualitative approach by collecting data through in-depth interviews with various stakeholders, including government officials, UMKM business owners, and local community members. Data was also obtained through direct observation and documentation studies. The results of the research show that the implementation of the UMKM program in Padengo Village has had a positive impact on poverty alleviation efforts. These programs have encouraged local economic growth, created new jobs, and provided training and support for UMKM to improve their skills and productivity. However, this research also identified several challenges and obstacles faced in implementing UMKM programs, including bureaucracy complex issues, lack of access to capital and markets, and lack of understanding of the benefits and opportunities of the UMKM program among the community. Based on these findings, several recommendations are proposed to increase the effectiveness of the UMKM program in alleviating poverty in Padengo Village. Among other things, simplifying administrative procedures, increasing access to capital and markets, participatory approaches in program planning and implementation, as well as increasing public understanding and awareness of the importance of UMKM in overcoming poverty.

Effect of detachment on Magnum-PSI ELM-like pulses: direct observations and qualitative results

Abstract Conditions similar to those at the end of the divertor leg in a tokamak were replicated in the linear plasma machine Magnum-PSI. The neutral pressure in the target chamber is then increased to cause the target to transition from an attached to a detached state. Superimposed to this steady state regime, edge localised mode (ELM)-like pulses are reproduced, resulting in a sudden increase in plasma temperature and density, such that the heat flux increases transiently by half an order of magnitude. Visible light emission, target thermography, and Thomson scattering are used to demonstrate that the higher the neutral pressure the more energy is removed from the ELM-like pulse in the volume. If the neutral pressure is sufficiently high, the ELM-like pulse can be prevented from affecting the target and the plasma energy is fully dissipated in the volume instead (ID 4 in table 1). The visible light images allow the division of the ELM-plasma interaction process of ELM energy dissipation into 3 ‘stages’ ranging from no dissipation to full dissipation (the target plasma is detached). In the second publication related to this study, spectroscopic data is analysed with a Bayesian approach, to acquire insights into the significance of molecular processes in dissipating the plasma energy and particles.

Assessment of Facility Readiness for Pediatric Emergency and Critical Care Utilizing a 2-Phase Survey Conducted in Six Hospitals in Uganda and Cameroon: A Quality Improvement Study.

Each year, 5.3 million children under 5 years of age die in low-resource settings, often due to delayed recognition of disease severity, inadequate treatment, or a lack of supplies. We describe the use of a comprehensive digital facility-readiness survey tool, recently developed by the Pediatric Sepsis Data CoLaboratory, which aims to identify target areas for quality improvement related to pediatric emergency and critical care. Facility-readiness surveys were conducted at six sub-Saharan African hospitals providing pediatric emergency and critical care in Uganda (n = 4) and Cameroon (n = 2). The tool is a 2-phase survey to assess readiness to provide pediatric essential emergency and critical care: (1) an "environmental scan," focusing on infrastructure, availability, and functionality of resources, and (2) an "observational scan" assessing the quality and safety of care through direct observation of patients receiving treatment for common diseases. Data were captured in a mobile application and the findings analyzed descriptively. Varying levels of facility readiness to provide pediatric emergency care were observed. Only 1 of 6 facilities had a qualified staff member to assess children for danger signs upon arrival, and only 2 of 6 had staff with skills to manage emergency conditions. Only 21% of essential medicines required for pediatric emergency and critical care were available at all six facilities. Most facilities had clean running water and soap or disinfectants, but most also experienced interruptions to their electricity supply. Less than half of patients received an appropriate discharge note and fewer received counseling on postdischarge care; follow-up was arranged in less than a quarter of cases. These pilot findings indicate that facilities are partially equipped and ready to provide pediatric emergency and critical care. This facility-readiness tool can be utilized in low-resource settings to assist hospital administrators and policymakers to determine priority areas to improve quality of care for the critically ill child.

Evidence of Quasi-Na Metallic Clusters in Sodium Ion Batteries through In Situ X-Ray Diffraction.

Carbonaceous materials have been considered the most promising anode in sodium-ion batteries (SIBs) due to their low cost, good electrical conductivity, and structural stability. The main challenge of carbonaceous anodes prior to their commercialization is low initial coulomb efficiencies, derived from a lack of an efficient technique to reveal a fundamental comprehension of sodium storage mechanisms. Here, the direct observation of quasi-Na metallic clusters in carbonaceous anodes during cycling through in situ XRD is reported. By means of such a technique, a strong self-adsorption behavior forming quasi-Na metallic clusters is detected within a rationally designed highly defective ultrathin carbon nanosheets (HDCS) anode. Such a self-adsorption and crystalline system transformation mechanism in HDCS brings capacity retention about 100% after 1000 cycles at 1 A g-1. This work provides a new principle for designing high-performance carbon anodes for SIBs.

Effectiveness of Internal Control of Financial Reporting (PIPK) on Inventory Management at BPS Pasuruan Regency

Inventory is one of the important and liquid assets in an organization, including at BPS Pasuruan Regency. Effectively managed inventory can maintain smooth operations, minimize the risk of deviations, and help the organization achieve its goals. The flow of inventory management includes the process of receiving, storing, issuing, and controlling. Internal financial reporting control (PIPK) is the key to ensuring that inventory management has been running effectively and accountably. This study aims to analyze the effectiveness of the implementation of PIPK on inventory management at BPS Pasuruan Regency. The study was conducted using a qualitative approach with a case study method. Data were collected through interviews with inventory managers, direct observation, and documentation. The results of the study indicate that PIPK at BPS Pasuruan Regency has been implemented quite well. The implementation of PIPK has had a positive impact on inventory management at BPS Pasuruan Regency, such as increasing accountability, efficiency, and effectiveness in inventory management.

Perception of the Urban Space of the Waorani Nationality in Shell Township, Pastaza, Ecuador

The township of Shell in the Province of Pastaza, Ecuador was initially an exploration base and later, a missionary base for evangelization of the peoples and nationalities of the Amazon. It plays an important role in the Waorani nationality and its social, cultural and economic dynamics, especially in the Nuevo Amanecer neighborhood, which is home to approximately 43 Waorani families whose epicenter has become a strategic space for their territorial dynamics. The research, through ethnographic methodologies and field work, has allowed to establish the perception from the Waorani nationality to the urban space. During the development of this study two sources of information were applied: methodological bibliography and thematic content reference. The study of 120 members of 43 Waorani families of the Ecuadorian Amazon and a process of direct observation, as a participant observer during the years 2019-2020-2021-2022, resulted in a conceptual model Bailey (1996), where the Waorani use preferences of displacement, economic attributes of the area, location of residence, representation of the spatial-urban structure, space-action, time of stay, activity space and objective spatial structure of the urban environment; and a transect as a very effective method to recognize population movements, sectoral differences, topographic slopes and social dynamics presented in the territory from a plan and elevation view. Human beings adapt easily to new spaces, in spite of cultural and social differences, their assimilation processes will depend on their capacity to approach and accept the environment. The Nuevo Amanecer settlement has motivated families to move to peri-urban or urban spaces in intermediary cities, which has provoked a forced adaptation and assimilation due to the same processes involved in rural-urban relations. Received: 30 May 2024 / Accepted: 21 October 2024 / Published: 05 November 2024

Development of an automated artificial intelligence-based system for urogenital schistosomiasis diagnosis using digital image analysis techniques and a robotized microscope.

Urogenital schistosomiasis is considered a Neglected Tropical Disease (NTD) by the World Health Organization (WHO). It is estimated to affect 150 million people worldwide, with a high relevance in resource-poor settings of the African continent. The gold-standard diagnosis is still direct observation of Schistosoma haematobium eggs in urine samples by optical microscopy. Novel diagnostic techniques based on digital image analysis by Artificial Intelligence (AI) tools are a suitable alternative for schistosomiasis diagnosis. Digital images of 24 urine sediment samples were acquired in non-endemic settings. S. haematobium eggs were manually labeled in digital images by laboratory professionals and used for training YOLOv5 and YOLOv8 models, which would achieve automatic detection and localization of the eggs. Urine sediment images were also employed to perform binary classification of images to detect erythrocytes/leukocytes with the MobileNetv3Large, EfficientNetv2, and NasNetLarge models. A robotized microscope system was employed to automatically move the slide through the X-Y axis and to auto-focus the sample. A total number of 1189 labels were annotated in 1017 digital images from urine sediment samples. YOLOv5x training demonstrated a 99.3% precision, 99.4% recall, 99.3% F-score, and 99.4% mAP0.5 for S. haematobium detection. NasNetLarge has an 85.6% accuracy for erythrocyte/leukocyte detection with the test dataset. Convolutional neural network training and comparison demonstrated that YOLOv5x for the detection of eggs and NasNetLarge for the binary image classification to detect erythrocytes/leukocytes were the best options for our digital image database. The development of low-cost novel diagnostic techniques based on the detection and identification of S. haematobium eggs in urine by AI tools would be a suitable alternative to conventional microscopy in non-endemic settings. This technical proof-of-principle study allows laying the basis for improving the system, and optimizing its implementation in the laboratories.

Relationship between the Farmers' Level of Compliance in Using Pesticides and Pests, Diseases, Natural Enemies and Product Safety of Rice

The use of pesticides is one of the control alternatives that is widely used by farmers. However, continuous and inappropriate use of pesticides can have negative impacts on humans and the environment. This research aims to determine the relationship between the level of farmer compliance in using pesticides and pest attacks, disease, natural enemy populations and product safety. The research was conducted in two areas, namely Tanjung Lago and Pemulutan by interviewing farmers and direct observation of rice fields. The variables observed were the percentage and intensity of pest attacks, plant disease. and natural enemy populations. The level of farmer compliance is connected to field data and the correlation efficiency is calculated. The relationship between farmer compliance in the use of pesticides against pests and disease is negatively correlated, and positively correlated with the population of natural enemies. Using herbal pesticides according to the dosage can reduce the negative impact of pesticides on the environment.

Exploring the suitability of a ward-based clinical pharmacy activity collection tool for ambulatory care practice: a mixed-methods study.

At a London-based hospital, a validated ward-based clinical pharmacy activity collection tool has been used to monitor activities of clinical pharmacy teams across all settings, including ambulatory care services. No data confirm its representativeness for the full range of ambulatory clinical pharmacy services, and pharmacists share this concern. This study aimed to identify the range of clinical pharmacy activities in ambulatory care, assess the suitability of the existing ward-based tool for capturing these activities, and recommend modifications. Non-participant direct observations were conducted to record pharmacists' clinical activities in ambulatory clinics and multidisciplinary meetings. These observations were compared to the existing ward-based tool to identify discrepancies. Semi-structured interviews with eight ambulatory pharmacists were transcribed verbatim and thematically analysed inductively to explore the tool's representativeness of their routine clinical activities. Twenty-nine clinical pharmacy activities were observed in ambulatory services. Only fifteen were captured by the existing tool, with therapy monitoring and recommending therapeutic changes not accurately captured. Pharmacists agreed that the tool was not fully representative and included irrelevant activities. Four common uncaptured activities were multidisciplinary meeting-specific activities, arranging laboratory tests, monitoring patient outcomes, and liaising with community healthcare professionals. This study identified 33 candidate ambulatory clinical pharmacy activities. The existing ward-based tool does not fully capture the full range of ambulatory care clinical pharmacy activities, highlighting the need for an improved tool. Pharmacists recommended including the uncaptured activities. The candidate activities provide a foundation for standardised measurement of relevant ambulatory care activities to enable effective workforce deployment and improve patient outcomes.

Evaluation of the quality of physiotherapy service in university of Gondar comprehensive specialized hospital, northwest Ethiopia: A mixed method evaluation.

Currently, the number of people with physical disability and impairment is increasing significantly in Ethiopia, especially in the northern part. In that regard, the Ethiopian government has been providing physical rehabilitation services to recover patients. However, due to the widespread problem of healthcare service and the increase in patients seeking physiotherapy service, the quality of the service might be compromised, and the evidence is limited. Thus, this study aimed to evaluate the quality of physiotherapy services at the University of Gondar Comprehensive Specialized Hospital, northwest Ethiopia. A single case study with concurrent mixed method research design was conducted from June 02- August 10, 2022. The evaluation used patient-centeredness, timeliness, compliance and availability dimensions with 27 indicators. A total of 415 systematically selected patients who came for physiotherapy service for exit interviews, 9 service providers and managers for key-informant interviews, and 8 patients for in-depth interviews participated in the study. Approximately 176 patient medical charts were reviewed, and direct observation of 14 patient-provider interactions was performed. Binary logistic regression analysis was computed to identify factors associated with patient-centeredness. In the final model, variables with a p value < 0.05 and adjusted odds ratio (AOR) with 95% confidence interval (CI) were used to declare statistical significance. Thematic analysis for the qualitative data using OPEN CODE version 4.03 was performed. Finally, the dimensions and overall quality of physiotherapy service were judged using predetermined criteria. The overall quality of the physiotherapy service was found to be fair or intermediate (66.5%), computed from the availability of resources 63.4%, compliance of service providers 68.6%, timelines 64.2%, and patient centeredness 73.1%. Qualitative findings also revealed that insufficient staffing and heavy workload, lack of resources, inconvenient facilities, relocation of resources in the academic division of physiotherapy department, lack of training and continuous professional development opportunities, lack management attention and institutional support and nonexistence of multidisciplinary approaches leads to significant gaps in quality service delivery. Attending primary school (AOR = 3.22, 95% CI: 1.56, 6.61), secondary (AOR = 4.24, 1.91, 9.41), and higher education (AOR = 4.79, 1.94, 11.84) and being a private employee (AOR = 0.34, 95% CI: 0.16, 0.76) were significantly associated with patient centeredness. The overall quality of physiotherapy service was deemed intermediate and needs further improvement. The required resources, such as clinical assessment tools, therapeutic exercise equipment, electrotherapy modalities and infrastructure, were not adequate. Educational level and occupation were significantly associated with patient centeredness.

Population estimate and habitat association of Grant’s gazelle (Nanger granti Brooke, 1872) in the Ene Forest of Dale Sadi district, western Ethiopia

Grant’s gazelles (Nanger granti) are classified as of least concern by the IUCN, although their number is declining due to several factors. A few research studies have been conducted on Grant’s gazelle in Ethiopia. Thus, the present study was carried out to determine the population size and habitat association of Grant gazelle in the Ene Forest of western Ethiopia, comprising the dry and wet seasons. The study area was stratified into four habitats: woodland, mixed woodland, riverine forest, and grassland habitats. The data were collected using the direct observation technique. The data were analyzed using descriptive statistics and Pearson’s chi-square (χ2) test. The average estimated Grant gazelle population was 136 ± 23 individuals, with a density of 9/km2. The adult male-to-adult female sex ratio was 1:1.40 and 1:1.26 during the wet and dry seasons, respectively. The largest herd size (N = 6) was observed during the wet season, and the smallest (N = 4) was observed during the dry season. The highest numbers of Grant gazelles were observed in the grassland habitat during the wet season and in the woodland during the dry season. More Gazelles (N = 65) were observed in the woodland habitat compared to the other habitat types. The continued existence of the Grant’s gazelle population in the area and the suitability of the environment depend significantly on ongoing assessments of habitat change and management intervention.

Real-Time Leaves Segmentation in RGB Images with Deep Learning in a Single-Board Computer

Abstract. This work proposed and evaluated methods for real-time leaf segmentation using a single-board computer. The main aim was to explore the state-of-the-art techniques based on the YOLO algorithm for real-time operation. For this purpose, the available variants of YOLOv8 and YOLOv9 were evaluated, and a semi-automatic labelling method based on the Segment Anything Model (SAM) algorithm was used. Given the need to delimit the leaf contour for labelling, it was possible to create a larger and more accurate dataset compared to the purely manual procedure. In addition, the cost-benefit of the applied algorithms and methods were assessed, considering the computational demand required, as well as the accuracy, recall, and precision delivered by these techniques. In this study, both quantitative analysis of the trained architectures' metrics and qualitative examination through direct observation of images were conducted to identify crucial aspects. The experiments were conducted with a post-processed dataset and the suitability for real-time applications was based on the elapsed time for segmentation. We concluded that the YOLOv8n architecture is the best one among those tested, presenting a precision and recall of 0.9064 and 0.7233, respectively. This architecture represents the best cost-benefit ratio between computational cost and real-time performance, being able to perform segmentation in 310 ms with the NVIDIA Jetson Nano board. Furthermore, when computational cost is not a problem or even when segmentation time can be higher, the YOLO8m network may be recommended when the recall metric is more important than precision. This network presented a precision and recall of 0.8556 and 0.7726, respectively, and presented a better performance in segmenting leaves located in more complex parts of the image and with a higher recall.

Analisis Peramalan Penjualan untuk Perencanaan Produksi pada Lavanda Brownies Karawang

This research was conducted at Lavanda Brownies Karawang which compared the moving average and exponential smoothing forecasting methods. This research aims to find out, calculate, analyze and explain how to use the moving average and exponential smoothing methods in sales forecasting for production planning at Lavanda Brownies Karawang as well as to find out, calculate, analyze and explain what forecasting method is most appropriate to use for Lavanda Brownies Karawang based on calculations of Mean Absolute Devitiation (MAD), Mean Square Error (MSE), and Mean Absolute Percent Error (MAPE). This research uses a quantitative descriptive method, to get a general picture of the company's condition, a literature review related to the research topic is carried out as well as field research through interviews and direct observation. Based on the research results, the exponential smoothing forecasting method based on alpha 0.9 is the best forecasting method for production planning. This method was chosen because it has the smallest MAD, MSE and MAPE accuracy values ​​when compared to other methods, namely with MAD of 489,909, MSE of 506.950 and a MAPE percentage of 14,14%, which percentage has the smallest value and is included in the category Good. A smaller MAPE accuracy value indicates more precise forecasting. Because in forecasting the smaller the accuracy value, the better the forecasting results so that the Lavanda Brownies business can plan optimal steamed brownie production activities in the next period.

Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.

Examining Customer Loyalty in Using Gold Pawn Products at PT. Bank Sulselbar Syariah Palopo

This research aims to examine customer loyalty in using gold pawning products at PT Bank Sulselbar Syariah Palopo. This research uses qualitative research methods with close descriptive analysis. The research obtained data through questionnaires, interviews and direct observation with customers who used the Islamic gold pawn (rahn) product of Bank Sulselbar Syariah Palopo as the research location and conducted interviews with customers, and the Head of Bank Sulselbar Syariah Palopo who was considered to continue to provide the information needed by researchers. The research results reveal that customer loyalty in using gold pawn products (rahn) at Bank Sulselbar Syariah Palopo is very high because they make regular repeat purchases, buy between product and service lines, refer to others, show immunity to the pull of competitors, performance, price , and ease of obtaining. There are factors that influence customers in using Bank Sulselbar Syariah Palopo's gold pawn (rahn) products, namely service, promotional, economic and religious factors.

Tata Kelola (Collaborative Governance) dalam Pengelolaan Sampah Organik di Pusat Daur Ulang Jambangan Kota Surabaya

This study aims to analyze collaborative governance in organic waste management at the Recycling Center (PDU) Jambangan, Surabaya City. The research employs a descriptive qualitative method by collecting data through in-depth interviews, direct observations in the field, and relevant documentation. The findings indicate that the collaboration process between the government, the community, and Regional Owned Enterprises (BUMD), specifically PDAM Kota Surabaya in their role as Corporate Social Responsibility (CSR) executors, has been effectively implemented despite facing several challenges. Using the collaborative governance framework proposed by Ansell and Gash, this study finds that the success of collaboration heavily relies on facilitative leadership that can build trust and commitment among stakeholders. This collaborative process includes regular face-to-face dialogues, trust-building through transparency and openness, strong commitment to the process, continuous enhancement of shared understanding, and interim results achieved as motivation to continue the cooperation. This study concludes that collaborative governance at PDU Jambangan has made a significant contribution in reducing the volume of organic waste and enhancing public awareness of the importance of effective waste management. This success is achieved through joint efforts between the government, the community, and PDAM Kota Surabaya in creating a sustainable and environmentally friendly waste management system

PRÁTICAS DE ENSINO EM SALA DE AULA: IMPACTO DAS ATIVIDADES INTERATIVAS NO APRENDIZADO DE BIOLOGIA

This article investigates the impact of interactive activities proposed in the classroom on the biology learning of integrated high school students at the IFMT Várzea Grande campus. The methodology involved direct and indirect participant observation, with the aim of describing the behavior, feeding methods, reproduction and interactions of animals observed in the backyard of these students' homes. The results indicated an increase in engagement and understanding of the concepts studied in the classroom and that the backyard environment proved to be its own small ecosystem, adapted to the conditions and species that live there.

Implementasi Sistem Informasi Analisis Beban Kerja Pada Pegawai di Lingkungan Kecamatan Sawahan Kota Surabaya

Workload Analysis is an important process that must be carried out in every agency, both private and government, in order to determine the needs for the number and type of Employee and Employee positions with a Work Agreement based on position analysis and workload analysis. The existence of this Workload Analysis information system can make it easier for organizations to make decisions on employee workload analysis in planning employee arrangements to make them more efficient and accurate. This research uses descriptive research with qualitative methodology. By conducting direct observations and interviews, using the Miles and Hubbermen model data analysis method which consists of three stages, the first is data reduction, the second is data display and then the final stage is drawing conclusions. According to George C. Edward III there are several aspects that influence how well policies are implemented, therefore it is important to take a closer look at how ABK information system policies are implemented. These aspects include; bureaucratic structure, resources, disposition, and communication. Based on research findings, these four factors are adequate; the only thing that is limited is the resource element. Not all employees understand how to operate the ABK information system. This is not a serious obstacle for Sawahan District in implementing this policy.

Analisis Perhitungan Biaya Pesanan dalam Menentukan Harga Pokok Produksi Job Order Costing Kue Karawo

This study aims to analyze the calculation of order costs in determining the cost of production for Karawo Cakes using the job order costing method. This method allows the company to determine production costs more accurately by allocating direct and indirect costs to each specific order. In this research, data were collected through interviews and direct observation of the production process of Karawo Cakes at one of the SMEs in Gorontalo, namely Toko Karwo Li Maya. The results of the analysis indicate that the use of the job order costing method can provide more detailed and accurate information regarding the components of production costs, including raw materials, direct labor, and factory overhead. This information is crucial in determining competitive selling prices and improving production efficiency. Thus, the job order costing method helps the company improve the accuracy of production cost calculations and supports better decision-making in pricing strategies.