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This research aim to determine differences of writing anxiety and the cause factors behind the anxiety suffered by male and female students. The study is a quantitative study and adapted two types of questionnaires to collect the required data, (Second Language Writing Anxiety Inventory) by Cheng (2004) and CSLWAI (Cause of Second Language Writing Anxiety Inventory) by Rezaei and Jafari (2014). The subject of this study are 30 male students and 33 female students. The result showed that male students suffered cognitive anxiety, avoidance behavior anxiety and somatic anxiety. Meanwhile, female students suffered somatic anxiety and cognitive anxiety. Male students factors of writing anxiety are linguistic difficulties followed with writing techniques while female students only had writing techniques ad factors affecting their writing anxiety. In conclusion, male students had worse writing anxiety than female students. Therefore, develop teaching and learning method with the awareness of male and female students’ writing anxiety is highly recommended in order for students to be able to learn English language effectively.

The purpose of this study was to find out whether there was an increase in self-confidence in futsal players after participating in mental training. This study used a pre-experimental research method with 15 futsal extracurricular players at SMA Negeri 6 Malang as subjects. The instrument in this research uses the confidence scale The State Sport Confidence Inventory (SSCI). The data analysis technique used is the paired sample difference test method (paired sample t-test). The results showed that mental training had an effect on increasing the confidence of futsal extracurricular players at SMA Negeri 6 Malang. The test results showed that the mean pre-test result was 79.2, then there was an increase in the post-test, which was 94.6 after mental training. Of the 15 subjects, all experienced an increase. It can be concluded that there is an influence of mental training on the self-confidence of extracurricular players at SMA 6 Malang.

This Community Service Partner (PKM) is a small micro business of Brick. Knowledge about inventory management in the Brick business is still a fundamental weakness in meeting market demand, so that the price of Brick is relatively determined by the market. The purpose of this service is to motivate Brick business owners to have the knowledge and skills to be able to carry out proper inventory management as a support in developing their business. The method of implementation uses a combination of lecture and practice. Participants consist of Brick business owners in Bajeng District, Gowa Regency. The technique of implementing the activity consists of three stages starting from the preparation stage, the implementation stage, and the activity evaluation stage. The results of the training show that Brick business owners have difficulty managing the inventory of their business due to limited business capital. The finances used in business are still combined with finance for household needs. After the simulation is carried out, the participants can understand inventory management in the business. Furthermore, Brick business owners can know inventory management properly. Knowledge about inventory management is emphasized on Brick business owners because the productive life of Brick is only 5 months in one year, so inventory can be a strategy to increase operating profits. The limitation in this training is that the implementation method has not used mentoring techniques, so that knowledge about inventory management can be implemented in business activities.    

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019  

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.    

The manufacturer's job is to distribute goods efficiently to meet consumer demand. If goods are delivered on time and are of acceptable quality and quantity, customers will be happy. As a result, a company's productivity levels can be greatly increased with a competent production system. This raises the issue that companies must be able to manage production schedules and prioritize client requests to avoid delivery delays, build excessive amounts of raw material inventory, and increase overall company profitability.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

This study aims to determine the effect of controlling raw material inventory and production processes on product quality in MSMEs Warung Ohay Tasikmalaya. The type of research used is quantitative research. The population in this study was 40 employees of Warung Ohay MSMEs. The sampling technique in this study was saturated sampling of 40 employees. Data analysis in this study used multiple linear analysis with SPSS program version 25. The results of this study show that controlling raw material inventory and production processes simultaneously have a significant effect on the quality of Warung Ohay MSME products. Partial control of raw material inventory has a significant effect on the quality of Warung Ohay MSME products. The partial production process has a significant effect on the quality of Warung Ohay MSME products.

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This journal discusses the use of Enterprise Resource Planning (ERP) systems in Small and Medium Enterprises (MSME) in Indonesia. Implementing ERP in MSME can help improve flexibility and integrate all business processes, such as inventory management, finance, production, and sales. However, implementing ERP requires careful preparation, including selecting the right vendor, optimizing internal teams, and preparing human resources. The research method used is the Participatory Action Learning System (PALS), which involves active participation from stakeholders of MSME and ERP vendors. The process of implementing ERP systems in MSME includes stages of meetings, planning, system design, education and mentoring, and using the system in business operations. The steps for implementing ERP systems in MSME include Sales Briefing Document, Function Requirement Document, User Acceptance Test, Training, and Go Live.

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

The purpose of this study is to determine the flow of work processes in the warehouse from the inbound, inventory and outbound processes, follow mentoring held every week by doing post test and pre test mentoring, and identify opportunities for improvement in the warehouse in an effort to reduce waste. The research method used by the author in this study is continuous improvement, or kaizen. The results showed that almost about 50% of the writers' activities at PT. DSV Solution Indonesia deals with labeling products with K3L (Safety, Occupational Health &; Environment) labels. This product labeling activity requires a level of accuracy and concentration so that the goods labeled are in accordance with the established category. The products labeled are footware or footwear products such as shoes or sandals. Both shoes and sandals each have an identical number of different K3L labels, not only that each category of product type is then distinguished again according to the origin or origin of the product made. The origin of products that go through the K3L label stage usually comes from Indonesia, Vietnam, and China. So for the number of identical numbers, the K3L label amounts to 6 according to the category of origin and also the type of product.

CV Dafista Mulia is a drinking water producer company located in Lamongan Regency. The problem that is often faced by companies is the amount of waste that occurs in the process of producing bottled drinking water. The most critical percentage of waste in the bottled water production process (AMDK) is waste overproduction with a weighting percentage of 25.4%; waste defet with a weighting percentage of 16.2%; waste inventory with a weighting percentage of 14.9%; waste unnecessary motion with a weighting percentage of 14.1%; waste transportation with a weighting percentage of 11.7%; waste waiting with a weighting percentage of 9%; and waste excess processing with a weighting percentage of 8.7%. The initial activity time before the repair was 466 minutes (7 Hours 46 Minutes) and after the repair was reduced to 416 minutes (6 Hours 51 Minutes). Based on the Failure Mode and Effect Analysis (FMEA), it is known that the root cause of the problem with the highest waste is Overproduction, namely production planning that is not quite right with a Risk Priority Number (RPN) score of 396. Recommendations for improvements that can be proposed are to carry out production planning using data - historical data that exists and is adjusted to balance the purchasing of raw materials with orders from consumers so that the results of the Overproduction can become a safety stock so that the Overproduction can function in the next consumer order.

The aims of this research are (1) to determine whether there is a significant influence between total asset turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (2) To determine whether there is a significant influence between cash turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (3) To determine whether there is a significant influence between Inventory turnover on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) To determine whether there is an effect of Total asset turnover, Cash turnover, and Inventory turnover Simultaneously on Return on equity at PT. Nippon Indosari Corpindo Tbk. This type of research is associative research, where the population is the financial statements of PT. Nippon Indosari Corpindo Tbk for 12 years with a sample of 10 years. Samples were taken by purposive sampling technique. The data analysis method used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, T test and F test. Based on the results of data analysis using the t test and f test, it shows that (1) Total assets turnover partially does not have effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (2) Cash turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (3) Inventory turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) Total assets turnover, Cash turnover, and Inventory turnover simultaneously have an influence on Return on equity at PT. Nippon Indosari Corpindo Tbk.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

Maju Jaya shop which is located on Jl. Fatmawati Raya No. 74 Semarang City. Toko Maju Jaya itself is engaged in selling computers and accessories. Toko Maju Jaya itself has 7 employees who work as a technician 1 person, marketing 2 people, inventory / warehouse 1 person, shop 1 person and administration 1 person. So far, customers come from the city of Semarang and its surroundings, such as Kendal, Pati, Jepara, Kudus, Demak, Ambarawa, Ungaran and Purwodadi

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.