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This study is driven by the researcher’s interest in exploring the various forms of expressive speech acts that appear in the movie “Budi Pekerti.” The primary objective of this research is to identify the types of expressive speech acts performed by the characters in the film. Data were collected using observation and note-taking methods, specifically the free listening approach (simak bebas libat cakap, SBLC) and recording techniques. The analysis was conducted using a pragmatic framework, focusing on dialogue excerpts from the film’s characters. The findings reveal that the characters utilize seven types of expressive speech acts: expressing gratitude, giving praise, apologizing, criticizing, complaining, insinuating, and blaming. This study demonstrates that the expressive speech acts in “Budi Pekerti” are closely tied to the social and cultural context of the story. Each type of expressive speech act conveys functions and meanings that reflect the characters’ emotions and attitudes in specific situations. Overall, this research contributes to a better understanding of how expressive speech acts are used in film media and serves as a reference for future studies related to language use in diverse social and cultural contexts.

The Communication process of human life will not be separated because language has an important role in conveying information. Pragmatics is a field of science that examines the relationship between language and its context and the relationship between language use and its users. This article will focus more on analyzing illocutionary speech acts in a podcast, where the speech act discusses the existence of social, political symptoms, and its sustainability depends on the speaker's language skills in the speech act. The purpose of the study is to identify the use of illocutionary speech acts in the podcast “Indonesia Lebih Baik” on Raymond Chin's YouTube channel. This research uses two approaches, namely pragmatic theoretical and qualitative descriptive methodology. The data is in the form of discourse in the podcast “Indonesia Lebih Baik” on Raymond Chin's YouTube channel, retrieving data using the method of listening and recording and the technique of free listening. The data is analyzed using the commensurate method, and the agih method, and the presentation uses formal and informal data presentation methods. The result shows that there are 426 illocutionary speech acts in the podcast video “Indonesia Lebih Baik” on Raymond Chin's YouTube account and if it is detailed there are 178 repsentative speech acts, 70 directive speech acts, 44 expressive speech acts, 33 commissive speech acts, and 101 declarative speech acts. The dominating speech act is representative speech which is 178 data. While the least data found is 33 data on commissive speech. The realization of this paper is expected to be useful in enriching pragmatic studies on social media speech acts to create an effective work of art, as well as facilitating the public to better understand the purpose and function of speech acts in the ever-growing digital media.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

Kampung Kelam Pagi, Dompak Village, focused on mapping the local road network as a foundation for sustainable development planning. The data collection process combined observation, interviews, and digital recording, resulting in both technical data (such as road length, width, and condition) and social data (including road naming conventions and patterns of community usage). The findings indicate notable disparities in infrastructure quality, with main roads mostly paved, while smaller neighborhood roads remain unpaved and lack adequate street lighting. This disparity in infrastructure quality highlights the need for targeted interventions to address the basic infrastructure needs of the community. In addition, the study emphasizes the importance of community involvement in the mapping process, which not only strengthened the social value of the maps but also fostered collective awareness of the importance of spatial data in village development. The discussion further underscores that local data availability is crucial for more participatory, inclusive, and community-oriented village planning, where decisions are based on accurate, locally sourced information. This study demonstrates that KKN activities do more than just provide technical data; they also help reinforce social capacity, empowering local communities to actively contribute to sustainable development efforts. Ultimately, such initiatives contribute to creating more resilient and well-informed communities that can participate in and benefit from development planning.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This community service activity was carried out with the primary objective of improving the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Pesawaran Regency. Financial literacy is considered a fundamental aspect in maintaining business continuity, as it is directly related to the ability of business actors to manage income, record transactions regularly, develop short-term and long-term financial plans, and utilize digital technology as a supporting tool. Low financial literacy is often an obstacle to the development of MSMEs, so interventions in the form of structured training and mentoring are essential. The activity method includes several stages, namely a pre-test to measure initial conditions, interactive delivery of training materials, direct practice using digital financial applications, and a post-test to disseminate learning outcomes. The evaluation results showed a significant increase in all measured indicators. Basic financial literacy increased by 10.16 points, financial recording skills increased by 14.47 points, the ability to prepare financial plans increased by 12.43 points, while financial digitalization experienced the highest performance with an increase of 18.12 points. These findings confirm that financial literacy training programs not only improve conceptual knowledge but also develop the practical skills essential for MSMEs to face the challenges of the modern economic era. This increased understanding and skills are expected to make Pesawaran MSMEs more independent, adaptable to digital technology developments, and more competitive.

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This article examines the implementation of the Quality Control (QC) system at PT Yakult Indonesia Persada as part of the Field Work Lecture (KKL) activities. The main focus of the research is how the company maintains the consistency of the quality of probiotic products through thorough quality control. This research aims to provide an in-depth understanding of the implementation of QC which includes physical, chemical, microbiological testing, and quality assurance of production equipment. The methods used are direct observation in the field and literature review related to food quality standards. The results of the observation show that PT Yakult applies the principles of Good Manufacturing Practices (GMP), Statistical Process Control (SPC), and Total Quality Management (TQM) in an integrated manner in the entire production process. Quality control is carried out through Specific Gravity (SG), pH, and the number of Lactobacillus casei Shirota bacteria with a minimum standard of 6.5 billion per bottle. In addition, sterilization of production equipment is carried out in layers and validated through laboratory tests, and is supported by systematic recording of test results. These findings show that the QC system at PT Yakult not only focuses on the final product, but also covers the entire production stage. With this approach, the company is able to consistently ensure the quality, safety, and health benefits of products, as well as meet applicable food industry standards.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

The Waste Bank is an initiative born out of public concern for the environment, particularly in addressing the growing waste problem. The problem faced by the Seruni Waste Bank Association is that the management of waste deposit data is still carried out using conventional bookkeeping, which often results in errors in recording the nominal amount of waste deposits. This error results in losses for the Waste Bank Association and a lack of transparency between officers and members and customers. The purpose of this study is to help create a waste bank management system so as to reduce losses for the association. The research methodology employed is the waterfall methodology, which involves a research design comprising needs analysis, system design, implementation or coding, program testing and evaluation, and maintenance. The definition of users obtained from the results of observations and interviews resulted in two levels of users: owner and junior. System testing includes blackbox testing with test cases that are all accepted or valid, and user acceptant testing with results that are strongly agreed to be accepted by the association. This system has proven effective in helping officers manage waste bank data, especially in reporting waste deposit transactions, thereby improving the performance and transparency of Seruni waste bank operations.

Attendance is an essential activity in both educational institutions and companies, serving as an indicator of discipline, presence, and individual responsibility. Conventional attendance systems that still rely on manual journals often face several problems, such as vulnerability to manipulation, data loss, and physical damage. Meanwhile, modern methods such as fingerprint, QR code, RFID, and GPS are not entirely ideal since each has its own limitations in terms of cost, accuracy, user convenience, and potential misuse. For instance, fingerprint systems raise hygiene concerns due to shared use, while QR code and GPS methods are prone to fraud and location spoofing. To address these challenges, this study proposes a face-based attendance simulation system by integrating the YOLOv8 algorithm for face detection and Local Binary Pattern Histogram (LBPH) for face recognition. YOLOv8 was chosen for its ability to detect faces in real time with high speed and accuracy, while LBPH is employed for face recognition due to its robustness in handling variations in facial features and its relatively low computational requirements. This makes the system efficient even when implemented on medium-specification devices. The system was tested on 25 participants with a total of 250 attendance attempts. Based on the confusion matrix analysis, the system achieved outstanding performance with 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. Furthermore, the system automatically recorded attendance dates and times with an average latency of 69.185 ms, proving its capability to operate quickly and reliably in real-world scenarios. Nevertheless, several limitations were observed, such as decreased accuracy when the face moved too quickly during image capture, as well as potential performance degradation under extreme lighting conditions. Despite these challenges, the proposed system demonstrates excellent performance and offers a promising solution for efficient, hygienic, and fraud-resistant attendance management applicable to both educational and professional environments.

As a team under the auspices of the BKKBN service, it has an important role in managing data such as birth data, deaths, stunted toddler data and others. However, at the end of the agency, namely cadres, they still do manual data collection, with manual recording in books. An information system is needed so that cadres are able to assist in inputting data processing data so that the data reporting process becomes faster, more efficient, smoother and will also have an impact on improving work operations. The design uses an entity relationship diagram to be able to clarify the purpose of the design made. The results of the system display are also in accordance with the design of the system display, have a logo from BKBBN because the Family Assistance Team is under the auspices of BKKBN. When the dashboard display is given a welcome greeting, to the login page. Researchers also try to apply all data structure designs, starting from the design of the profile data structure, the password change data structure, the toddler data structure, the pregnant woman data structure, the catin data structure, and the report data structure. The author produces a feasible system design that is very much in accordance with user needs, using Figma software. The design of the Family Assistance Team data recording information system in Kenali Asam Village, Kota Baru District, Jambi is feasible because it is in accordance with the needs

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

This community service program aims to empower UMKM Keripik Wulan 008 in Panimbang Jaya Village through a series of activities focusing on business capacity enhancement. The program was initiated to address challenges faced by the business, such as limited product innovation, lack of branding, insufficient digital marketing strategies, and suboptimal financial management. To overcome these issues, the program adopted a participatory approach consisting of several stages: field observation to identify core problems, training sessions to improve knowledge, workshops for practical application, and direct mentoring to ensure implementation. Key activities included product innovation by introducing new flavor variants and designing more attractive packaging, strengthening brand identity through the creation of professional logos and labels, and expanding marketing reach via social media and marketplace platforms. Additionally, Excel-based financial recording training was provided to simplify cash flow monitoring and basic financial reporting. The team also assisted in preparing a proposal for production equipment support to increase production capacity. Evaluation results demonstrated significant improvements in product quality, stronger brand identity, and more modern and effective marketing strategies. Overall, this program has proven to be effective in enhancing the competitiveness of UMKM Keripik Wulan 008 and is expected to serve as a sustainable empowerment model for small businesses, thereby contributing to local economic development.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.