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Ambarawa Regional General Hospital (RSUD) is a Public Service Agency Regional (BLUD) belonging to Semarang Regency which operates in the field of public health services. Ambarawa Regional Hospital is located at Jalan Kartini No. 101 Ambarawa. So far, inventory data processing. At the Ambarawa Regional General Hospital (RSUD) it is still processed manually, there are several problems. What often arises is not knowing the depreciation value of goods each month, not yet applying it database system and low inventory data security system. The author used 3 research methods for data collection in this research, namely observation, interviews and literature study. The observation method used by the author is by carry out direct practice on problems that occur. Interview conducted by the author with the employees concerned, while in the literature study the author looked for related literature with research and used as a theoretical basis. From the analysis and research results, it can be seen that the solution to the problem above is: create an Inventory Data Recording Information System that uses a programming language Microsoft Visual Basic 6.0 and Microsoft SQL Server 2000 database processing system. Procedures will consist of p5 main parts, namely inventory data collection, room data collection, inventory item placement transactions, inventory item mutation transactions and line method depreciation straight. This system is expected to increase the effectiveness of inventory data processing in hospitals Ambarawa Regional General Hospital (RSUD).    

KUD Plongkowati Timur is located at Jalan Godong-Karangrayung, Grobogan Regency, which apart from operating in the savings and loan business unit, is also a distributor of fertilizer products produced by PT. Petrokima Gresik and PT. Pupuk Sriwidjaja Palembang. In running the fertilizer distributor business unit at KUD Plongkowati Timur, the process of recording purchase and sales transactions is not carried out using an integrated system in the database, all data is still recorded conventionally by the administration section, while the administration section's computer functions to create reports which are copied from notes provided by cashier so that data security is not guaranteed because the database is not yet integrated. Based on the problems that exist in the East Plongkowati KUD, the author would like to propose a design of a Fertilizer Inventory application system to be taken into consideration in helping speed up the process of recording purchase and sales transactions and can provide the information needed by the East Plongkowati KUD, Grobogan Regency in the form of purchase reports, sales reports, reports. suppliers, customer reports. So the design of the fertilizer inventory information system uses the Microsoft Visual Basic 6.0 programming language with a database from Microsoft Access 2007 and the design of reports from Crystal Report 7. It is hoped that making this application can be one of the efforts that can be made to overcome problems that often occur so that it can increase work effectiveness which of course will have an impact on improving the quality of service to customers.

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

Academic burnout is prone to occur in students who experience Fatigue because they feel pressured by lectures and feel incompetent as students. Fatigue that is felt if it is not immediately overcome and continues, it can decrease academic achievement and even disrupt mental and physical health. To overcome or prevent burnout, students need social support from family, friends and significant other support. The goal was to analyze the relationship between social support and academic burnout in Unissula nursing students. This study applies a quantitative method with a cross sectional  approach and data is obtained through the distribution  of  MSPSS (Multidimensional Scale of Perceived Social Support) questionnaire consisting of 18 statements and MBI-SS (Maslach Burnout Inventory-Student Survey) consisting of 19 statements, with a total of 141 respondents who were randomly selected without looking at certain characteristics using a simple technique random sampling. The results of this study show that the most social support is in the low category with 102 (72.3%) students while the most academic burnout is in the medium category with 120 (85.1%) students. The results of the statistical test obtained a p-value of 0.000 with a closeness of -0.402 which means that there is a relationship between social support and academic burnout with moderate closeness. There was a meaningful relationship between Social Support and Academic Burnout of FIK Unissula students with p value (0.000) < ɑ (0.05).

Background: One of the psychological problems often faced by the elderly, especially those living in nursing homes, is anxiety. Physical activity is one of the factors that plays a role in reducing anxiety. Compared to elderly people who are less active, those who are physically active usually experience lower levels of anxiety Method: This study used cross-sectional methodology and observational analytical design. Using the Slovin technique, 95 elderly residents of Panti Wening Wardoyo Ungaran and Panti Pucang Gading Semarang became the research sample. The Physical Activity Scale for the Elderly (PASE) questionnaire was used to measure physical activity, and the Beck Anxiety Inventory (BAI) was used to examine anxiety levels. The Gamma correlation test was used to analyze the data. Result: The research findings show that the majority of elderly people in this study do physical exercise regularly (48.4%) and experience mild anxiety (51.6%). With a p value of 0.027 (p< 0.05), the results of the correlation test indicate a strong relationship between anxiety levels and physical activity.Conclusion: There is a relationship between anxiety in elderly people and physical exercise.

Law Number 16 of 2001 concerning Foundations Article 18 which states (1) Changes to the Articles of Association can only be implemented based on a meeting of supervisors. (2) The Board of Trustees meeting as intended in paragraph (1) can only be held if attended by at least 2/3 of the total members of the Board of Trustees. (3) Changes to the Articles of Association as intended in paragraph (1) are carried out by notarial deed and made in Indonesian. Thus, changes to the Articles of Association do not require approval from the management, however, this often gives rise to legal problems in the future, including those of the old management who do not accept being dismissed unilaterally.The method used in this research is normative juridical research, which involves legal library studies or secondary data, using primary, secondary, and tertiary legal sources. The research approach includes statutory and case approaches, with legal material collection conducted by identifying and inventorying positive legal rules, books, journals, and other legal resources. Legal material analysis is conducted using grammatical legal interpretation and legal construction methods.From the results of research on changes in foundation management without the approval of the old management, it is possible that a deed of change to the articles of association can be made even without the approval of the old board, this action can give rise to disputes and indicate a lack of preventive legal protection for the old management regarding the deed of changes to the articles of association.

Law Number 5 of 1960 concerning the Basic Agrarian Principles Article 5 states that customary law in the context of land sale and purchase adheres to the principles of clarity and cash payment. Therefore, the drafting of a land sale and purchase deed is not mandatory to require full payment as long as both parties agree. However, this often leads to legal issues later, including cases where the seller commits a breach of contract (default). For this reason, the author conducted this study with the following research questions: 1. What are the legal consequences of the sale and purchase deed concerning default in land sale and purchase transactions carried out by the buyer? 2. How is the legal protection for the seller in the event of a default in a land sale and purchase transaction? The theories used to address these research questions are, first, the theory of agreements, and second, the theory of legal protection. This study employs normative legal research. The research approaches used include a legislative approach and a case approach. The legal material collection technique involves identifying and inventorying positive legal regulations, books, journals, and other legal material sources. Legal material analysis techniques are conducted through grammatical interpretation and legal construction methods. The research findings indicate that land sale and purchase transactions under the principles of clarity and cash payment allow for the drafting of sale and purchase deeds even though the transaction has not been fully paid by the buyer. This creates an opportunity for the seller to commit a breach of contract in such transactions, revealing a lack of preventive legal protection for the buyer. The legal consequence of the sale and purchase deed is that it lacks legal force if it can be proven that a breach of contract occurred during its drafting.

This study aims to describe and analyze: How is the appropriate technical management of regional assets based on applicable laws and efforts made by the East Java Provincial Government in managing regional assets to optimize Regional Fiscal Potential. This study uses a qualitative method of the Case Study approach. The data collection techniques used in this study are through observation, interviews and documentation.  The data was analyzed using an interactive model analysis developed by Miles and Huberman with three procedures, namely data reduction, data display, and conclusion. The results of the study show that the technical management of regional assets carried out by the East Java Provincial Government in managing regional assets in order to optimize Regional Fiscal Potential includes Technical Utilization of Regional Assets in the form of Leases running in accordance with the rules that have been set, this can be seen from the policies used, namely the Governor of East Java Regulation Number 108 of 2018 concerning the Implementation Regulations of the East Java Province Regional Regulation Number 10 of 2017 concerning Management of Regional Property.Technical Utilization of Regional Assets in the Form of Borrowing and Using Property Based on Article 157 of Permendagri Number 19 of 2016, the Implementation of Borrowing and Use is outlined in the agreement and signed by: a.Borrowers and Governors/Regents/Mayors, for regional property that are in the Goods Manageriii; and b. Borrowers and Goods Managers, for regional property that is in the Goods Users.  The technical utilization of regional assets in the form of Build to Hand Over / Build to Hand Over is carried out through a Build to Hand Over Agreement / BOT (Bulit Operate Transfer) covering aspects of Civil Law, Land Law (Agrarian), and Administrative Law.  The Utilization of Regional Fixed Assets in the Form of Inventory Infrastructure Provision is carried out through SOPs consisting of four, namely; Issuance of Regional Head Decree on Infrastructure Provision Cooperation (KSPI), Selection and Determination of KSPI Partners, Implementation of KSPI and Termination of KSPI. Efforts made by the East Java Provincial Government in managing regional assets to optimize regional fiscal potential, including identification and inventory of the value and potential of regional assets, assessment of regional assets. Supervision and control of asset utilization, Regional asset management information system.

This final project aims to determine: (1) Job desk of public area attendant in cleaning public areas at the Grand Mercure Solo Baru Hotel (2) Performance of public area attendant in handling public area cleanliness. This study uses a qualitative research method by obtaining data through interviews, observations, documentation and literature studies. The data analysis technique used in this study consists of four steps, namely data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been conducted, it was concluded that the performance of the public area attendant is quite good in handling public area cleanliness because it is done every day with a daily checklist carried out on each shift, and with the job desk, the duties and responsibilities of the public area attendant in maintaining and preserving the cleanliness of hotel assets are clearly written. However, there are obstacles, namely, equipment and cleaning materials are not always available because staff do not conduct an inventory every month. Therefore, it is necessary to procure goods to improve the performance of the public area attendant in handling public area cleanliness at the Grand Mercure Solo Baru Hotel.

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

The apparel industry in Chengdu is transforming significantly due to integrating artificial intelligence (AI) technologies. This evolution aims to enhance consumer satisfaction by providing personalized shopping experiences, improving inventory management, and streamlining the supply chain. AI-driven algorithms analyze consumer behavior and preferences, allowing retailers to create tailored recommendations that align with individual tastes. Additionally, AI tools enable efficient inventory management by predicting trends and consumer demand, which helps reduce instances of overstock and stockouts. This optimization improves operational efficiency and ensures customers can find their desired products when visiting stores or online. This study was conducted through an online questionnaire distributed to 376 Chengdu participants to measure their attitudes toward AI improvement in the apparel industry. The findings underscore that innovative technology, perceived information quality, and perceived customization correlate with consumer satisfaction in AI experience improvement.    

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

The research entitled “Analysis of Distribution Implementation at PT Mahardika Jujur Mandiri (MJM) Bandung” is intended to provide solutions with the aim of improving performance and management at PT Mahardika Jujur Mandiri (MJM). This research focuses on improving literacy in the stock inventory system, ordering goods and the flow of distribution of goods from PT. Mahardika Jujur Mandiri (MJM) to retail / stores.  This community service program was held at PT Mahardika Jujur Mandiri (MJM) Bandung on Jl. Rancakendal Luhur No. 8, Desa Ciburial, Kecamatan Cimenyan, Kabupaten Bandung. The research approach is educative and interactive. This research began on September 16, 2023. This approach is carried out by the method of discussion, field studies, and cooperation between individuals. This service is in line with the company's vision and mission, namely to make a leading trading group in West Java and dedicated to serving reliably and premiumly. The results of community service are in line with the needs of the company, and the results of community service can be accepted by the company. Although at first there were problems such as the preparation of goods that were still not organized and separated, it is hoped that the results of this community service will be the first step for the company to improve the warehouse system and its own human resources.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

Anxiety is a common problem that can affect a person's physical and psychological changes, especially in cigarette addiction perpetrators. Addiction or addiction is an unhealthy behavioral condition that causes physical or mental dependence on something so that it has an impact on the behavior of the person who experiences it. This study aims to describe the level of anxiety in addiciton cigarette perpetrators at SMA N 1 Bukik Barisan. The study used a descriptive quantitative approach with an accidental sampling technique, with a sample of 12 students aged 15-18 years. Data was collected through the Beck Anxiety Inventory (BAI) questionnaire and analyzed using the SPSS 22 program. The results of the normality test in this study showed 0.079 (p>0.05), so it can be said that the anxiety variable has a normal data distribution. The results stated that the description of the level of anxiety in cigarette addiction perpetrators at SMA N 1 Bukik Barisan was included in the mild category.