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This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

Di Kota Semarang ditemukan beberapa masalah terkait dengan penggunaan Aplikasi SI D’nOK yaitu aplikasi Sistem Informasi Dokumen Online Kependudukan ( disingkat SI D’nOK)  dari Dinas Kependudukan dan Catatan Sipil (Disdukcapil) Kota Semarang. Masyarakat sebagai pihak yang menjadi sasaran program ini memiliki peran penting akan keberhasilan aplikasi SI D’nOK, yang di launching sejak  tahun  2018. Namun  pada saat pra  survay  (Oktober 2020),  ditemukan  adanya sebagian masyarakat yang belum mengetahui penggunaan dan adanya aplikasi tersebut, masih banyak yang mengurus surat surat kependudukan dan mendatangi langsung ke kantor Disdukcapil dan kurangnya sosialisasi dari pemerintah Kota Semarang mengenai aplikasi SI D’nOK. Penelitian ini bertujuan menganalisis pengaruh aplikasi SI D’nOK terhadap tingkat kepuasan masyarakat (Studi Kasus di Kecamatan Semarang Timur), menganalisis pengaruh peran Pemerintah terhadap tingkat kepuasan masyarakat dan menganalisis pengaruh aplikasi SI D’nOK dan peran Pemerintah terhadap tingkat kepuasan masyarakat Kota Semarang. Penelitian  kuantitatif  ini  menggunakan  tipe  eksplanatory  untuk  menjelaskan  pengaruh  antar variabel melalui pengujian hipotesis. Populasi nya adalah masyarakat di lokasi wilayah Kecamatan Semarang  Timur  dan  sampel  sebanyak  67  orang.  Penelitian  ini  menggunakan  teknik  Non Probability Sampling (Random Sample), dengan pengambilan sampel secara random. Hasilnya bahwa pengaruh Aplikasi Sistem SI D’nOK dan Peran Pemerintah Kecamatan terhadap Tingkat Kepuasan Masyarakat Kecamatan Semarang Timur Kota Semarang dinyatakan signifikan. Jadi dapat disimpulkan bahwa hipotesa yang menyatakan : “Ada Pengaruh Aplikasi Sistem SI D’nOK dan Peran Pemerintah Kecamatan Terhadap Tingkat Kepuasan Masyarakat” dapat dinyatakan diterima.

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of  accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

Dalam melakukan usaha tentunya seorang wirausahawan akan mencari keuntungan. Sebelum mendapat keuntungan, sebuah usaha harus mendapatkan hasil penjualan atau hasil usaha yang telah melewati BEP (break even point), sehingga usaha tersebut telah balik modal. Tujuan dari program ini adalah untuk menyusun program matlab perhitungan keuntungan usaha meubel yang dapat mencari berapa unit barang yang perlu dijual serta berapa nilai hasil penjualan yang harus dipenuhi agar suatu usaha dapat dikatakan telah balik modal dan mulai menghasilkan keuntungan. Metode penelitian yang dilakukan yaitu dengan membuat listing program yang akan menghasilkan prediksi unit yang harus terjual serta nilai hasil penjualan yang harus terpenuhi. Dalam listing ini, terdapat tiga pilihan, yaitu menghitung nilai BEP unit, menghitung nilai BEP rupiah, dan menghitung nilai keuntungan bersih. Untuk menghitung BEP unit dan BEP rupiah dilakukan dengan cara memasukkan nilai biaya tetap, harga per unit, dan biaya variabel per unit kemudian akan diproses dengan rumus sehingga memperoleh nilai BEP unit dan BEP rupiah. Sedangkan untuk mencari keuntungan bersih dilakukan dengan cara memasukkan harga jual barang dan biaya tetap, kemudian akan diproses dengan rumus sehingga mendapat nilai keuntungan bersih yang kemudian dilakukan perulangan untuk mengetahui berapa besar keuntungan untuk sekian produk terjual. Jika dilakukan secara manual, perhitungan ini akan cukup memakan waktu dan memerlukan ketelitian dalam menghitungnya, sehingga diperlukan program matlab untuk mempermudah serta meningkatkan akurasi nilai perhitungan BEP unit, BEP rupiah, dan keuntungan bersih.

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

Turi (Sesbania grandiflora L) is native to Southeast Asia. This plant is used as a medicinal plant and also a vegetable. Turi (Sesbania grandiflora L) is a plant that is efficacious for the treatment of various diseases such as analgesic, antipyretic, diuretic and laxative. The purpose of this study was to identify the content of secondary metabolites in turi leaf extract extracted with ethanol, ethyl acetate and n-hexane as solvents. This research was conducted in two stages, namely extraction by maceration method using ethanol, ethyl acetate and n-hexane as solvents. And the identification stage of secondary metabolites consisting of identification of alkaloids, steroids, terpenoids, saponins and flavonoids. The results showed that the positive ethanol and ethyl acetate extracts contained flavonoids, saponins, terpenoids and steroids, while the negative n-hexane extract contained secondary metabolites.

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis adanya Manajemen Kasitif dan signifikan Kualitas Pelayanan service excelent terhadap kinerja Perusahaan PT Bank Perkreditan Rakyat Restu Klepu Makmur. Hasil penelitian menunjukkan bahwa secara parsial dan bersama-sama ada Manajemen Kasitif Makmur, sudah sesuai dengan misi yaitu mengetahui Standar Operasional Prosedur (SOP) khususnya dalam pelayanan ditujukan untuk memasarkan produkproduk, dan memberikan pelayanan prima kepada nasabah. Dalam menjalankan budaya kerja yang meliputi pelayanan prima, inovasi, keteladanan, professionalisme, Integritas, dan kerjasama sudah sesuai dengan SOP dan budaya kerja yang diterapkan dan diharapkan di BPR Restu Klepu Makmur. Para karyawan dalam memberikan pelayanan kepada nasabah juga sudah memperhatikan dan menerapkan strategi 5s, yaitu senyum, salam, sapa, sopan, dan santun. Kemudian saat melayani juga selalu memberikan edukasi produk, pelayanan, perhitungan margin, bagi hasil sampai manfaat perbankan. Penulis menyimpulkan bahwa manajemen pelayanan prima (service excellence) di BPR Restu Klepu Makmur, 80% sesuai dengan SOP yang ada.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

The mangrove forest ecosystem is an important habitat for forest conservation, so one area that has the potential for developing mangrove ecotourism in the city of Semarang is the tourist village of Tapak Tugurejo, Tugu district. Mangrove forest is a mangrove forest in brackish swamp land, usually influenced by tides, generally found on the coast / bay forest that is protected from big waves with biodiversity. Therefore, the importance of direct activities to raise awareness to the community about the importance of planting mangroves can prevent abrasion, especially in the tourist village of Tapak Tugurejo. This activity is carried out by the TVO (Tourism Volunteer Organization)  organization.  In  general,  the  activities  were  followed enthusiastically by other participants. The research method uses qualitative methods, and the type of case study research. The results of this service are expected to understand and take great benefits for youth and the community to care for the environment, as well as useful for preventing abrasion in the tourist village of Tapak Tugurejo

Sarang semut merupakan tumbuhan epifit yang menempel di pohon-pohon besar. Penggunaan sarang semut untuk pengobatan masyarakat di papua sudah sejak lama dilakukan. Tujuan penilitian ini untuk uji kandungan bioaktif sarang semut (Myrmecodia pendens) sebagai antioksidan, dan mengetahui senyawa antioksidan yang berperan dalam  menghambat radikal bebas. Metode yang digunakan yaitu metode Spektrofotometer UV-vis. Hasil penelitian ini menunjukan komponen senyawa aktif yang yang terdapat dalam sarang semut yaitu saponin, tannin, dan flavanoid,dan pengujian nilai IC50  yaitu nilai IC50 vit C yang diperoleh sebesar 8,406 μg/mL, ini menunjukan bahwa antioksidan vit C merupakan antioksidan dengan aktivitas yang sangat kuat (< 10 μg/mL). Sedangkan ekstrak etanol sarang semut (Myrmecodia pendens) yang di ambil dari Desa Titawaai kab. maluku tengah memiliki aktivitas antioksidan kuat dengan nilai IC50 31,94 μg/mL, (< 50 μg/mL). Berdasarkan pengujian skrining fitokimia dan aktivitas antioksidan ekstrak sarang semut (Myrmecodia pendens) yang telah dilakukan maka dapat diambil kesimpulan bahwa komponen senyawa aktif yang terdapat pada sarang semut adalah saponin, flavonoid, dan tannin dan yang memiliki afektifitas sebagai antioksidan yaitu flavanoid.  

PT. Nada Surya Tunggal is a company engaged in the textile sector, which is located at JL. Raya Candirejo, Pringapus, Kab. Semarang 50552, Central Java. The problems that occurred at PT. Nada Surya Tunggal is the lack of knowledge of local and foreign people about the types of products produced by the company due to the lack of maximum promotional media used so that the marketing department is required to have many relationships so that the marketing process is slower. People find it difficult to know about several things such as the shape or visual of the product, product design, and the materials or materials used for production. This causes confusion in the community about product specifications which results in a lack of public interest in buying.This research is a type of development research that uses the Research and Development (R&D) method. Meanwhile, for making your own website design using the programming languages HTML, CSS, and Javascript. With the new website design owned by PT. Nada Surya Tunggal can expand its marketing reach without incurring higher costs, the promotion process is faster, the public is more interested and comfortable to access, as well as the products owned by PT. Nada Surya Tunggal is becoming better known by the wider community.

The impact of Covid-19 Virus is very significant for Indonesia economic, especially for small traders or generally called Small and Medium Enterprises (SMEs).  In connection with the situation of the Covid-19 pandemic which is more better, the tourism in Cisarua Bogor has also begun to be visited by visitors so that the SMEs have also begun to actively trade again. Along with this, the community service is carried out with the aim of providing socialization and training to SMEs regarding the financial transaction recording system in their businesses.  The methods used are socialization, counseling, discussion, interviews and training to SMEs around Cibereum Village RT.001 / RW.006, Cisarua District, Bogor Regency. This activity lasted for 2 (two) weeks starting from preparation and planning, while the implementation of the activity is 2 (two) days, and the community service Team is 17 lecturers of STIE Ganesha Jakarta were followed by 10 lecturers of Management and 7 lecturers of Accounting. The results obtained from counseling and discussion is SMEs understand if the importance of financial recording in their business. While the results of training and mentoring, the SMEs feel more clearly and on path about the entry and exit of funds from their business results and the application is also quite easy to understand. The advice that can be given is that SME traders who have not yet recorded should immediately start implementing financial records even though with simple record and for SME traders who already have records but not yet neat, should start tidying up the financia lrecord transactions according to what has been explained above.

Nutmeg (Myristica fragrans) is a spice plant that produces essential oils of economic value. Especially the myristicin compounds contained in nutmeg oil have potential as antioxidants and also anti-aging. The content of nutmeg which shows antifungal activity is flavonoids, saponins and alkaloids. Flavonoids as antifungal compounds work by interfering with the permeability of fungal cell membranes and changing organic components and nutrient transport which ultimately results in toxic effects on fungi. This study aims to determine the chemical content and whether the nutmeg extract can be formulated in cream preparations as well as the results of the physical properties test on the preparation of the nutmeg (Myristica fragrans) ethanol extract of cream. The type of research used in this study was experimental research in the laboratory. Nutmeg (Myristica Fragrans), phytochemical screening test on nutmeg extract, cream preparation formulation, cream physical properties test (organoleptic test, pH test, homogeneity test, cream type test). Nutmeg extraction was carried out using the maceration method using 70% ethanol. The results of phytochemical screening of the ethanol extract of nutmeg (Myristica fragrans) indicated the presence of alkaloids, flavonoids, and saponins. The preparation of cream of ethanol extract of nutmeg (Myristica fragrans) using a Vaseline album base ratio of F1 (10%), F2 (15%) and F3 (20%) had stable physical properties.

Sea urchin (Diadema setosum) is an aquatic biota that has high nutritional value. Bioactive compounds produced by sea urchins have the potential to be used as natural antibacterial compounds. This study aims to identify chemical compounds and determine the antibacterial activity of ethanol extract of sea urchins (Diadema setosum) against the growth of Staphylococcus aureus bacteria. The research method used is the agar diffusion method. The results of phytochemical screening of sea urchin extract (Diadema setosum) showed the presence of alkaloids and saponins. By using variations in the concentration of ethanol extract of sea urchin (Diadema setosum) at a concentration of 80% it had an inhibitory power of 18 mm, a concentration of 90% had an inhibitory power of 23 mm, a concentration of 100% had an inhibitory power of 28 mm and for a concentration of 110% had an inhibitory power of 35 mm. The positive control has a resistance of 30 mm and the negative control is 0 mm. The results showed that the ethanol extract of sea urchins (Diadema setosum) had a strong bacterial inhibitory activity against Staphylococcus aureus bacteria.

Flakes merupakan salah satu produk makanan sereal yang berbentuk serpihan. Penelitian ini menggunakan ubi ungu dan tepung gembili sebagai bahan dasar pembuatan  flakes. Ubi ungu kaya akan antioksidan yang dapat meningkatkan sifat fungsional  flakes, sedangkan gembili memiliki kadar inulin yang cukup tinggi. Penelitian ini juga menggunakan variasi lama pengovenan guna untuk mengetahaui tingkat kematangan flakes. Penelitian ini bertujuan untuk mengetahui aktivitas antioksidan yang paling tinggi pada flakes ubi ungu tepung gembili dengan variasi lama pengovenan dan untuk mengetahui rasio konsentrasi ubi ungu : tepung gembili dengan variasi lama pengovenan yang disukai konsumen. Penelitian ini dilakukan dengan metode Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari 2 faktor yaitu perbandingan ubi ungu : tepung gembili dan variasi lama pengovenan. Faktor yang pertama perbandingan ubi ungu dan tepung gembili (85:15, 90:10 dan 95:5), sedangkan faktor kedua variasi lama pengovenan flakes (40 menit, 45 menit dan 50 menit). Hasil penelitian ini menjukkan rasio konsentrasi ubi ungu dan tepung gembili 90:10 dan lama pengovenan selama 40 menit merupakan formulasi flakes yang terbaik karena memiliki sifat fungsional yang diharapkan yaitu aktivitas antioksidan 23,571%, kadar air 6,788%, kadar abu 3,628%, kadar lemak 5,977%, kadar protein 5,757%, karbohidrat 77,850% serta uji organoleptik terhadap warna 3,306; flavor ubi ungu 2,867; kerenyahan 3,417 dan kesukaan keseluruhan 3,183.

The human resource (HR) consolidation program in improving the welfare of the waste management community in Ciputat Market aims to improve the quality of life of waste managers through relevant training and education. Held during May 2021, this activity includes intensive training and counseling. Training includes waste management management, recycling techniques, and entrepreneurship, while counseling provides knowledge about the importance of environmental health and hygiene. Group discussions and field visits were also conducted to see best practices in waste management. The results of this activity show a significant increase in the skills and knowledge of waste managers, who are now able to apply recycling techniques more efficiently and utilize waste into products with selling value. Their awareness of the importance of maintaining environmental health and hygiene is also increasing, creating a cleaner and healthier market environment and increasing their income through the sale of recycled products. The implication of this activity is to improve the welfare of the waste management community in Ciputat Market. With the new skills they acquire, waste managers not only improve their own economic conditions but also contribute to the cleanliness and health of the market environment. This program shows that with the right training and education, waste managers can be effective agents of change in society.

Masyarakat kecematan kairatu biasa menggunakan daun sirih popar (ficus septica burm) sebagai obat luka, penyakit kulit, mengatasi bisul. Masyarakat maluku belum mengetahui kandungan dan manfaat lain dari tanaman  awar-awar /sirih popar. Tujuan dari penelitian ini adalah untuk melihatkan duangan senyawa fitokimia serta melihat aktivitas antioksidan pada sampel. Menggunakan metode DPPH dan di ukur pada spektrofotometri UV-Vis. Hasil skrining fitokimia menunjukan daun awar-awar positif mengandung senyawa fitokimia vlavonoid, fenol, saponin, tanin. Hasil pengukuran dari spektrofotometri UV-Vis aktivitas antioksidan dengan metode DPPH menunjukan bahwa, pada Ekstrak methanol daun awar-awar mempunyai aktivitas antioksidan yang kuat dengan nilai IC50 sebesar (56,169 ppm), sedangkan aktivitas antioksidan vitamin C sangat kuat dari pada ekstrak methanol daun awar-awar dengan nilai IC50  (25,437ppm).

Bintaro (Cerbera manghas L.) is widely used as an analgesic, anticonvulsant, cardiotonic, and hypotensive activity. In Thailand bintaro is used as traditional medicine such as bark used as an antipyretic, laxative and in the treatment of dysuria. The flower part is applied to treat hemorrhoids. Secondary metabolites are chemical compounds contained in plants that can be drawn by a suitable solvent through extraction methods. The purpose of this study was to determine the content of secondary metabolites contained in bintaro leaf extract using ethanol, acetone, and n-Hexan solvents based on phytochemical screening. This research was carried out through two stages, namely extraction using maceration method using ethanol, acetone, n-Hexan and phytochemical screening solvents consisting of screening alkaloids, terpenoids, flavonoids, steroids, saponins, and tannins. The results showed that the bintaro leaf ethanol extract positively contained flavonoids, saponins, and tannins. The acetone extract of bintaro leaves positively contains, saponins and tannins. N-hexan daun bintaro extract positively contained steroids and alkaloids in testing with Dragendorft reagents, and was positive for Wagner reagents and negative for testing with Mayer reagents