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This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

Waskita Beton Precast is a company engaged in manufacturing. The products produced include Spun Pile diameter up to 1200mm and other girder products. Every company must have Personal Protective Equipment (PPE). Personal Protective Equipment (PPE) is an effort made to protect or prevent the risk of accidents and also as a complete form of other accident prevention efforts. Therefore, logistics management is needed to meet the needs of personal protective equipment in companies. The purpose of this research is to find out the process of obtaining raw materials and knowing inventory control. The method used is descriptive analysis. The results of this study are that companies obtain personal protective equipment from distributors who have worked with the company. PT. Waskita Beton Precast pre-orders personal protective equipment and completes payment so that personal protective equipment can be sent immediately.

Data Processing PT. Daya Cipta Karya Sempurna regarding the entry and exit of goods at PT. Daya Cipta Karya Sempurna still uses a semi-manual system where when the ordered goods arrive, the items will be recorded in the warehouse using Microsoft Excel. Likewise with the items that come out are also recorded in the warehouse using Microsoft Excel. In addition, this information only exists in the warehouse so that when other parts or want to know the inventory of existing goods, other parts cannot access it directly. The section must ask the warehouse to find the state of the desired supply and must wait to get the answer. As a solution to the problems above, it takes an inventory system at PT. Daya Cipta Karya Sempurna Power that can be used to manage goods group data, goods data, user data, incoming goods data and outgoing goods data as well as display reports

Poaceae which is characterized by woody stems, segmented reeds, with a hollow book in the middle, yellow, green or purple outer skin. Young stems are always covered with a very tight sheath, hairy brown or blackish, the sheath will fall off as the length of the stem grows. Plant inventory aims to determine the potential and benefits of a plant so that it can be used as a literature study for everyone. There are 4 species of plants found in Cibiru Hilir, namely lemongrass, rice, love grass, and bamboo trees. The morphological identification carried out can be seen through individual observations which are then compared with the literature.

The Cyperaceae family is a puzzle or "papayungan" family. The Cyperaceae family are weeds because they can grow in different environmental conditions. Many species of this family grow in terrestrial and near-water ecosystems. Plant inventory is an activity that aims to classify a plant species found in an area. This activity is carried out to provide information which is used as a reference for the species of this family that exist in the area, with the aim of knowing the distribution of the species of this family and identifying them. This observation uses the exploration method around the UIN Sunan Gunung Djati Bandung Integrated Laboratory. The Cyperaceae family around the UIN Sunan Gunung Djati Bandung Integrated Laboratory obtained 3 species, namely the species Cyperus rotundus L, Cyperus kyllingia Endl, and Fimbristylis globulosa.

Poaceae is a cosmopolitan group of grasses whose diversity is very high in Indonesia due to the diversity of ecosystems and geographical conditions that support the growth of the group. The grasses are easy to grow and resistant to drought and waterlogging. Poaceae are used as food ingredients in Indonesia and natural greening materials that play a role in natural balance. This study aims to inventory and identify plant species of the Poaceae family around Cibiru, Bandung, West Java. The method used in this research is descriptive qualitative method. The research was conducted by exploration, namely exploring along the research location and collecting information on the existence of plant species of the Poaceae family. Plant identification was carried out by matching plant morphological characters using various literature both identification books, journals, and websites. There were five species found including Oryza sativa, Zea mays, Imperata cylindrica, Panicum repens, and Panicum maximum.

Apocynaceae is a family of plants with characteristics of producing white rubber, having leaves face-to-face or circular, large flowers of striking colors, slightly fragrant scents, as well as crowns The flower consists of five parts. The family has 155 tribes and more than 2,000 species. The Permai complex is a residential complex located in the town of Bandung. Family inventory Apocynaceae is carried out in the area of the Permai complex plant, considering the plants of this family have various benefits. The method used is the exploration and line transect method. This is done by comparing the morphology of plants with references on the Internet. From Results 3 individuals of Allamanda cathartica L and 8 individuals of the species Catharanthus were found.

Plants are a group of living things that have many cells on earth. Plants have three parts, namely roots, stems and leaves. Babakan Siliwangi has been designated as the lungs of the city and a recreational area in Bandung by Unesco. Having an area of ​​3.8 hectares filled with various animals that complement the ecosystem, Babakan siliwangi has become a Green Open Space (RTH) that can be reached by the people of Bandung City. The Fabaceae family is one of the third largest families which belongs to the members of closed seed plants (Angiosperms) which are easily found in the surrounding environment which have a variety of morphology or stature ranging from herbs, seedlings, shrubs and trees.

Bogor Botanical Gardens is an area that contains various types of plants and is used for conservation, nature tourism, education, research, and so on, including the presence of cactus plants of the Cactaceae family. Cacti are plants that are commonly found in deserts or dry areas. However, cacti also have the ability to survive for a long time without much water. The purpose of this research is to provide information related to the plant species in the Cactaceae family found in the Bogor Botanical Gardens area through an inventory using direct observations of both the morphology and anatomy in a qualitative form. The results of the Cactaceae family plants found include 4 species of the genus Cereus, 1 species of the genus Lophocereus, and 5 species of the genus Opuntia, making a total of 10 species found, namely Cereus hexagonus, Candle Cactus, Mandacaru, Peruvian Apple Cactus, Mexican Fence Post Cactus, Barrel Cactus, Fishhook Cactus, Wheel Cactus, Tephrocactus molinensis, and Prickly Pear Cactus. These three discovered genus have their own distinguishing characteristics.

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

Land ownership disputes are one of the legal and social problems that often occur in various countries, including in Indonesia. These disputes generally arise due to ambiguity or inaccuracies in the administration of land ownership. One of the main causes of this dispute is the absence of a letter or proof of legal land ownership, in addition to this can occur in the distribution of inheritance caused by internal factors, such as parental grants to prospective heirs, but it is unfair and not accompanied by a grant deed, married couples (as prospective heirs) who do not have children or descendants,  the greed of the heirs, the incomprehension of the heirs, the mistake in upholding the siri' and the delay in the distribution of inheritance. The WEBGIS-Based Land Inventory System makes it easier for village or district government officials to record land ownership so that the increase in fulfillment of leter C is reduced, the process of searching and changing data does not take long and the public can find out land information along with the history of ownership transfer shown on the online map.

Indonesia is a country with a tropical climate, so it can produce high diversity, and plants adapt. This includes educational areas with green areas and a fairly even level of diversity, especially in the Anacardiaceae family with special characteristics, such as woody trees, resin channels, plants belonging to the shrub habitus, and single and compound leaves. This study used cruise methods or cruising methods by calculating and analyzing the actual situation in the environment of State Islamic University Sunan Gunung Djati Campus I. There were two genera and three species found, namely the genus Spondias with its species Spondias pinnata or amra and the genus Mangifera with its species Mangifera indica or mango and Mangifera odorata or kweni.    

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

This study aims to investigate the acquisition of consonants in children's phonological development. Phonological development is a complex process that involves the acquisition and use of speech sounds. The acquisition of consonants is particularly significant as they play a crucial role in the formation of words and overall language development. This research will explore various factors that contribute to the acquisition of consonants, such as articulatory mechanisms, phonetic inventory development, and phonological patterns. Additionally, the study will examine the sequence and rate of consonant acquisition, potential cross-linguistic differences, and the impact of individual and environmental factors on this developmental process. The findings from this study will provide valuable insights into the specific challenges and milestones associated with consonant acquisition, contributing to our understanding of phonological development in children.

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

CV XYZ is a company engaged in manufacturing with production in the form of stacking chairs. This company has a production capacity of 200 units of stacking chairs every day. The company has 3 types of bunk chairs, namely CH-100 KR, CH-200 KR, and CH-200 PC. Customer demand at this company tends to be fluctuating (up and down) which results in the company experiencing difficulties in determining the optimal raw material inventory to meet customer needs. The Material Requirement Planning (MRP) method is an appropriate method for scheduling inventory. The result of this scheduling model is in the form of a master production schedule (JIP) which is used to determine the demand for chair products for the next 6 months. The results of data processing obtained requests for stacking chairs in the next 6 months for the type CH-100 KR 10.724 unit, CH-200 KR of 10.998 unit, and CH-200 PC of 9.687 unit. The demand is then calculated using the MRP approach with LFL and EOQ. An effective material requirements planning method with the lowest cost is to use the Lot For Lot (LFL) method which gives the lowest cost results IDR 7,475,617,611.

Company CV. AM Nanda Putra is located in Sidoarjo and operates in the scaffolding industry. Currently the company is experiencing losses due to a lack of optimization in planning the amount and time of ordering raw materials, which results in shortages and excess material inventory. To overcome this problem, the company uses the MRP (Material Requirement Planning) method in optimizing raw material planning. In terms of the lot sizing approach, the company applies the LFL and EOQ methods. The forecasting methods used are Moving Average (MA), Weight Moving Average (WMA), and Exponential Smoothing (ES). The smallest MAD results were obtained using the Exponential Smoothing (ES) method for all scaffolding products. The forecasting results are obtained to determine the MPS (Master Production Schedule) for the next 10 months. After the determination of  MPS, the results of Material Requirement Planning (MRP) were obtained, namely the supply of raw materials for MF 170 AM scaffolding of 35402 units or 17700 sets, MF 170 K1 scaffolding of 28906 units or 14453 sets, MF 190 AM scaffolding of 16250 units or 8125 sets, and MF 190 K1 scaffolding of 7656 units or 3828 sets. From the results of calculating the cost of raw material requirements using the Lot for Lot (LFL) method and the Economic Order Quantity (EOQ) method, it can be seen that the total cost of planning the smallest raw material inventory with an amount of Rp. 12,975,818,022.

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

The study addresses vowel phonology in English with a focus on basic concepts, phonemic analysis, change, and phonological rules. Vowel phonology involves the study of vowel sounds in language and the way they are organized and grouped in the language system. Vowel phonemic analysis identifies an inventory of vowel phonemes in English and classifies them based on differences in word meaning. The distribution of vowel phonemics and allophonies describes the mapping of vowel phonemes in a particular phonological context. Vowel phonological changes occur over time and are influenced by factors such as phonetic influences, phonological environment, and contact with other languages. The study also highlights examples of phonological changes in vowels in English, including diphthongs to monophhongs and shifts in vowel sound height. Vowel phonological rules govern the pronunciation of vowel sounds in English, including allophony rules and phonological environmental influences. An understanding of vowel phonology in English has important implications in linguistic analysis and research on the history and change of language. Keywords:, mooflog and vocal