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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

. In an educational organization or school, it cannot be separated from its relationship with learning media or commonly called facilities and infrastructure. Facilities and infrastructure aim as a place to carry out learning activities and increase student learning motivation. Therefore, facilities and infrastructure are very important to advance and develop the productivity of educational institutions. In addition, the management of infrastructure is one of the things that must be considered so that it can help encourage student achievement and achieve the goals of educational organizations. Facilities and infrastructure have a very important urgency to increase student learning productivity. However, the implementation of facilities and infrastructure management in schools does not always go well. There are problems or obstacles that need to be resolved and overcome so as not to interfere with the learning process. Factors that hinder the management of facilities and infrastructure in schools usually arise from internal and external factors. Therefore, school management needs to make various efforts to overcome these obstacles. This study aims to determine the efforts of school management in overcoming barriers to educational infrastructure. From the method used, namely the qualitative method with literature study techniques, it produces an elaboration which shows that school management efforts in overcoming obstacles to facilities and infrastructure are planning, organizing, procuring, inventorying, distributing, maintaining, eliminating, and monitoring and evaluating.    

Muhammadiyah Ponorogo General Hospital is one of the private hospitals in Ponorogo Regency. At this time the Muhammadiyah Ponorogo General Hospital has received Plenary accreditation from the Indonesian Hospital Accreditation Institute (LARSI). The problem that is often faced by hospitals is that there is a lot of waste that occurs in the service process at the Eye Polyclinic of RSU Muhammadiyah Ponorogo. The most critical level of waste for eye polyclinic services is waiting with a weighting value of 4.00, waste inventory with a value of 3.16, waste overproduction with a weighting value of 3.00, waste defects with a weighting value of 2.91 , waste inappropriate processing with a weight value of 2.66, waste unnecessary motion with a weight value of 2.58, waste transportation with a weight value of 1.41, and waste underutilized abilities of people with a weight value of 2.25. The initial activity time before the repair was 14,677 seconds or 244 minutes (4 hours) and after the repair was reduced to 6,577 seconds or 109 minutes (1 hour 61 minutes). The highest waste is waiting, namely doctors often do not come on time and there is a lack of nurses or pharmacists in the pharmacy with a Risk Priority Number (RPN) score of 252 and 224. Recommendations for improvement that can be proposed are adding doctors to the eye poly department to reduce doctor delays because there are surgery schedules that often collide with the schedule for opening eye poly services and adding medical personnel to the pharmacy department, to reduce queues you can use a drug delivery application that can be accessed by patients without having to queue again at the hospital.

AUTO2000 Basuki Rahmat is one of the branches dealer Toyota, which is located in the city of Surabaya, is engaged in services such as sales, maintenance, repair and supply of Toyota spare parts whose management is fully handled by the Astra Group. The company always strives to provide fast and accurate service, but customers spend quite a long time waiting because the car service process is relatively long. The long service time is caused by an unorganized operational system that causes waste (waste). Based on these problems, it is necessary to analyze Basuki Rahmat's car service services at AUTO2000 using the concept lean service by using the method value stream mapping, fishbone, and 5 whys. The research results obtained weight waste motion or transportation of 0.1481; waiting or delay of 0.1325; incorrect inventory of 0.1273; lack of customer’s focus of 0.1195; defect of 0.1065; duplication of 0.0935; overproduction of 0.0779; unclear communication of 0.0675; underutilized employees of 0.0675; And variation of 0.0597. Research recommendations that can be proposed to reduce waste including repairs layout, adding monitors on the service floor for matters of sending and receiving information, increasing the number of mechanics, making plans booking with different hours, making and applying the system tracking of the presence of the tool. Therefore, lead time the initial service service process of 170 minutes becomes lead time 128 minutes.

In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.  

The author's reason for raising this issue into a scientific work in the form of a thesis is because there are differences of opinion among judges at the Padang Panjang Religious Court regarding the itsbat of marriage for underage marriages in determining number 4/Pdt.P/2022/PA.PP which is the woman's party. when he got married he was 16 years old. First, the marriage certificate must be rejected because it has violated the law on marriage registration and the minimum age for marriage is 19 years. Second, the itsbat of marriage can be accepted on the grounds that it is mashlahah murslahah. How does the mashlahah mursalah analysis of this determination be explored by the author in this study. The author gives limitations on the problem regarding the legal considerations of the Panel of Judges regarding Determination Number 4/Pdt.P/2022/PA.PP and the analysis of mashlahah mursalah in determining number 4/Pdt.P/2022/PA.PP regarding itsbat marriage for underage marriages. This research is an analytical descriptive research by conducting an analysis of the determination of judges in the case of itsbat marriage for underage marriages, the research uses a normative juridical research type. This is because this legal research aims to examine legal principles, using qualitative data, namely data presented in the form of verbal words, not in the form of numbers. Primary data sources were obtained from Decree Number 4/Pdt.P/2022/PA.PP, Law Number 1 of 1974 concerning marriage and the Compilation of Islamic Law. In collecting data, it is done by taking inventory of data, classifying data, and then analyzing it by conducting a study of cases related to the issues faced in the determination of number 4/Pdt.P/2022/PA.PP and the laws and regulations using maslahah mursalah to then draw conclusions from the results of the analysis. From the results of the research that the authors conducted, it was found that: First, the basis for the legal considerations of the Panel of Judges in granting the application for itsbat marriage for underage marriages contained in the stipulation Number 4/Pdt.P/2022/PA.PP is Article 8 Law Number 1 of 1974 concerning the prohibition of marriage between two people who are related by blood, are related to semenda and are related to breastfeeding. Article 14 KHI regarding the pillars of marriage, namely the existence of a prospective husband, prospective wife, marriage guardian, two witnesses and consent and qabul. And for the benefit of the parties and the child, this is also in accordance with the rules of fiqh which reads "rejecting adversity must take precedence over taking benefit". Second, the legal considerations of the panel of judges in determining Number 4/Pdt.P/2022/PA.PP found mashlahah mursalah because by granting the itsbat of marriage for underage marriages, the couple can register their marriage at the Office of Religious Affairs because marriage registration aims to realize The purpose of law is for society to create order, certainty and legal protection, so that the civil rights of husbands, wives and children can be fulfilled.

Background: Pre-operative anxiety is the fear of pain after surgery, physical changes, facing surgical equipment and staff, death during anesthesia, failure of surgery or complications during surgery. Anxiety in patients who will undergo surgery can be overcome with non-framacological therapy, namely SEFT therapy which has a positive impact on reducing preoperative patient anxiety. Purpose: This case study aims to determine whether implementing SEFT therapy can reduce anxiety in preoperative patients Method : The method is a case study focusing on one patient. First, a numerical rating scale was utilised to measure the intensity of anxiety of the patients using the STAI (State-Traite Anxiety Inventory), then using SEFT therapy over of 3 stages, namely set-up, tune-in, and tapping between 10-15 minutes 1 time per day for 2 days, then re-evaluate using STAI to measure anxiety levels after the intervention  Results: The results show that using the SEFT therapeutic intervention, the preoperative patient's anxiety level decreased from moderate anxiety to mild anxiety Suggestion: Nurses could provide education to patients and their families in order to be able to reduce anxiety in the pre-operative phase so that patients can become more relaxed and comfortable.

Storage is an activity of storing and maintaining by placing drugs received in a place that is considered safe from theft and physical disturbances that can damage the quality of drugs. Pharmaceutical Wholesalers are companies in the form of legal entities that have permits for the procurement, storage, distribution of drugs or materials in large quantities in accordance with statutory provisions (Permenkes, 2011). Using primary data sources and secondary data. This study aims to determine the implementation of storage circulation in drug warehouses in pharmaceutical distribution companies at PT. Bharadah Sakti Semarang. The data collection method was carried out through interviews, observation, and documentation at the PT. Bharadah Sakti Semarang. The observation results obtained indicate that the management of drug supplies in warehouses uses the Economic Order Quantity (EOQ) method.  

This research aims to determine the role of ERP implementation in inventory management at PT XBC's Warehouse division. This research uses a qualitative descriptive method by carrying out field study projects in the form of interviews and observations as well as case studies with the problems faced by the author. Observation was carried out in conjunction with the MSIB Batch 3 internship program which was held from 22 August to 30 December 2022 organized by Ministry of Education and Culture. Based on the results of the analysis and observation, it can be seen that there is still a need for further improvisation on the company's information system, especially in managing inventory in the Warehouse division. A good warehousing system greatly affects the relevance of stock balances from financial statements. Implementation of SOP, workflow in the division can produce effective, efficient processes without compromising the essence of information systems.

In the digital era, people are expected to master and use technology. This also applies to micro, small and medium enterprises. MSMEs must be able to make good bookkeeping both manually and digitally. Digital accounting can be managed with the Bukukas application on a smartphone. The advantage of this application is that it makes recording easy, economical, easy to increase capacity, quality and reporting expertise. Application-based financing so that MSME players can use the BukuKas application independently. This mission was carried out in Kedungdalem Village MSMEs by presenting around 20 people from various types of MSMEs such as flower sales, chips and snacks businesses. The obstacles that are often faced by MSMEs are that there is no record of bookkeeping and financial transactions and some are still recording manually as well. In addition, there are still difficulties in determining profits and inventory levels. Therefore, providing training on how to use the BukuKas application can help them record financial transactions and market their products.