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This research aims to analyze the cost behavior of Donut Legend MSMEs in Burneh District, Bangkalan Regency, Madura. The main focus is the identification and separation of fixed and variable costs in the production process and their impact on operational efficiency and business profitability. This research uses an associative approach with a high-low point method to separate fixed and variable costs from total mixed costs. Primary data was obtained through interviews with business owners, while secondary data came from literature studies. The research results show that Donut Legend has fixed costs of IDR 46,646 per period and variable costs of IDR 259 per unit of activity. Research identifies that electricity costs are mixed costs. However, the data provided by the owner is broad and unstructured, which may affect the accuracy of the analysis. This research is limited to unstructured data and only uses the high-low point method, the results of which are not completely accurate because they only represent changes at two extreme points. It is recommended that MSME Donat Legend improve systematic cost recording and analysis. In addition, more in-depth and accurate analysis methods are needed to provide more comprehensive insight into the cost structure. Increasing financial literacy is also important to support more effective strategic decision making.

An effective school payment system will trigger the performance of the agency to be better than before. Web-Based School Administration Payment System Application at SMPI Nurush Shodiqin, In the world of education, an efficient and integrated administration system is very important to maintain the smooth running of academic and management processes, including data management of students, teachers, and school management. Nurush Shodiqin Islamic Junior High School (SMPI), as one of the educational institutions in the region, experiences problems in administrative management. The administration system used is still manual, especially in terms of recording student data, recapitulating grades, and paying tuition fees. This causes various problems such as data input errors, loss of important records, and delays in delivering information to related parties. . Therefore, the implementation of a Web-based Administration System at SMPI Nurush Shodiqin is a relevant solution. This system is expected to be able to overcome existing problems and improve the quality of school administration services. With a web-based system, it is expected that the administration process can be carried out more quickly, accurately, and transparently.

Training activities for recording simple digital-based financial reports through the TokoKu application were carried out with the participant Mrs. Ngadiyah, owner of Warung Snacks and Sembako Hidayah. This training aims to help MSMEs overcome the problems of disorganized manual recording, minimal understanding of financial reports, and limited use of technology. This activity is carried out in three stages: preparation, implementation, and mentoring. The results of the training showed an increase in participants' ability to record transactions, prepare simple financial reports, and manage inventory more efficiently. The TokoKu application also helps reduce recording errors and makes business decision making easier. Even though there are obstacles related to technology adaptation and poor internet access, this training succeeded in proving that digitalization can increase the sustainability and competitiveness of MSMEs in the digital era.

Ternak Jaya Farm is a small and medium enterprise (SME) engaged in the business of buying and selling pigs. The purpose of this community service activity is to improve the management of Ternak Jaya SME. Ternak Jaya Farm has not yet implemented a system for recording livestock development, health, or income and expenses from its business processes. To facilitate the management of the farm, a web-based information system was developed that aligns with Ternak Jaya’s business processes. The method used in this activity involved discussions and observations to understand the partner farm’s business processes in order to build the system. This community service activity resulted in an information system for recording pig farming activities, making it easier for the partner to document their farm operations. Training and direct assistance in using the system were provided to the partner to help them understand the system's features. The results of this community service show that the system developed has been successfully used by the partner to record livestock data and display the information they need. The initial objectives of the activity were achieved, and it is expected to assist the partner in managing their Ternak Jaya farm in the future.

The implementation of the Zoho Books application at PT. Damai Indopertama Sukses aims to improve the efficiency and accuracy of the company's financial records, which were previously managed manually using Microsoft Excel. The application deployment method includes interviews, observations, and documentation to understand the company's needs. The implementation results indicate that Zoho Books simplifies financial transaction recording, generates automated financial reports, and provides real-time access to financial data. This reduces the risk of manual errors and accelerates the financial reporting process. Additionally, the automation features in Zoho Books enable the company to better monitor cash flow and financial performance, supporting accurate data-driven decision-making. This implementation offers a significant solution to the challenges of manual financial management and establishes a foundation for the company's operational sustainability.

Lubuk Karet Village has great potential in rubber production. However, the rubber sales process is often faced with various obstacles, such as difficulty in determining the right price and lack of transparency in transactions. This study is an analytical study using a qualitative approach. The aim is to analyze and design a prototype of a rubber sales application. This study uses questionnaires and interviews as the main data to answer research questions. The output of this study is the identification of problems and concerns of farmers related to how to calculate market prices, difficulties in recording transaction history, and minimal transparency of information regarding selling prices in the wider market. Then the second finding is regarding the prototype design of a prospective rubber sales application which will later be further developed by researchers. From the results of the analysis in this study, it is hoped that there will be further development of the application with farmer data entry features, rubber price calculations, and transaction tracking. It is hoped that this application can provide convenience for farmers in selling their crops, increase farmers' income, and provide transparent information regarding market prices. In addition, this application can also be a promotional media for local rubber products.

The Ciawi livestock research center in Bogor is engaged in livestock research. The beginning of the Ciawi livestock research center was established in 1981 by Drh. Jan Nari until now. This study aims to analyze the amount of dairy milk production income in the Ciawi livestock research center, Bogor Regency. Primary data were collected based on observations at the research location, recording and interviews using questionnaires, while secondary data were obtained from the Ciawi Livestock Research Center, Bogor Regency, scientific journals and articles related to dairy milk production income. Data analysis using income and feasibility analysis. The results showed that the livestock research center in 2020 produced 28,699 liters of milk and in 2021 produced 29,783 liters of milk. In 2020 the livestock research center looks profitable at Rp. 102,393,980, and in 2021 it has decreased by Rp. 10,649,980. The R / C ratio of Dairy Cattle Farming Business at the Ciawi Livestock Research Center, Bogor Regency, West Java Province in 2020 is 1.12 and in 2021 1.01, which means that every Rp. 1 spent by the Livestock Research Center in business activities carried out is profitable or feasible to develop because the R / C Ratio > 1  

One of the roles of current technology is online attendance recording (e-presence) based on facial recognition and GPS, which was previously dominantly done in the traditional way through paper recording. This manual attendance causes a lot of fraud, such as absentee deposits and forged signatures so that they are not effective in recording them. The purpose of this paper is to provide an analysis related to the exploration of user perception of facial recognition and GPS-based attendance. The method used is of a qualitative type, by analyzing and synthesizing findings from relevant previous research. This research was conducted to help understand technology as a solution to student cheating in absenteeism. Face and location presence use facial recognition features in biometric technology that are able to provide high accuracy, and the implementation of GPS aimed at verifying the user's location. The results of qualitative analysis, facial recognition-based attendance and GPS are effective and practical solutions to overcome fraud in attendance recording.

Surya Mobil is an MSME in the service and automotive sector in Batam City that was established in 2000. MSMEs experience problems related to inefficient manual financial recording, recording errors, and inaccurate data. The main objective of the service is to help digitize MSME financial recordings with spreadsheets. Data collection is carried out using the interview method with the owner, as well as observation and documentation of the location and operational activities of Surya Mobil. Activities produce general, purchase, and sales journals for data entry. In addition, there are automated ledgers and financial reports that can be accessed in real-time. The post-implementation impact received positive feedback from the owner so that it can help businesses achieve efficiency in the financial recording process.

This service program aims to provide training and assistance to Micro, Small and Medium Enterprises (MSMEs) actors at Rudy's Restaurant and Cafe Luku Ndalu, located in Karanglo Village, Argomulyo, Sedayu District, Bantul Regency, Yogyakarta. The main focus of the training was the preparation of digital-based financial reports using the Kledo application. This activity took place on September 2-6, 2024, through three stages: 1) survey, 2) training and mentoring, and 3) evaluation. Evaluation was carried out by comparing the results of the pre-test and post-test of the same 15 questions, as well as post-activity supervision. The results showed an increase in participants' understanding of MSME financial statements, from 25% to 95%. In addition, all participants understood the features of the Kledo application in depth, including how to use it, and successfully applied it in recording their business financial statements.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

In the rapidly evolving digital era, the use of mobile applications has become a fundamental necessity across various sectors, including the construction industry. PT Home Center Indonesia, which specializes in providing and installing furniture for building projects, faces challenges in the QC Pass Land recording process, which is currently done manually. This practice poses risks of data loss, miscommunication with vendors, human errors, and data invalidity, ultimately disrupting work efficiency. This study aims to develop a mobile application to replace the manual recording system in the QC Pass Land process for the Sky House BSD project. The application is designed to enhance the efficiency, accuracy, and reliability of data recording while minimizing the risk of information loss through the implementation of a structured digital system. Additionally, the application is equipped with a feature that allows the inclusion of photo evidence, thereby improving data validity. The results of developing this mobile application are expected to accelerate the recording and furniture installation process, reduce the time required for data verification, and provide a solution that can be implemented in future projects. Through this practical work, the implementation of the application is anticipated to run effectively and contribute significantly to improving the QC Pass Land process at PT Home Center Indonesia.

This community service activity aims to increase the understanding and skills of MSME players in carrying out simple, effective financial records. This training focuses on recording cash, calculating profits and losses, and separating personal and business finances. This program is aimed at MSMEs Pop Chicken and Rudi meatballs in Argumulyo Village, Sedayu District, Bantul Regency, Yogyakarta, and will be implemented from 26 August to 14 September 2024. The methods used in this activity are surveys, training and counseling, and evaluation. they are carried out through a post-test to measure the understanding of MSME players before and after training in understanding the importance of simple bookkeeping. The results of this activity show that MSME players better understand the importance of neat and structured bookkeeping and are aware of the financial risks that may occur if recording is not done properly.

The manual payment system for Education Development Contributions (SPP) and student savings at SMP Putra Bangsa faces various obstacles, such as recording errors, loss of proof of payment, and difficulty tracking transaction history. This study aims to develop a web-based information system to overcome these problems. The research method involves needs analysis, system design using the Unified Modeling Language (UML), and web-based implementation. The results show that the designed system can simplify the transaction process, improve recording accuracy, and provide transparent access for students, homeroom teachers, and administration. This system is also able to produce real-time financial reports to support management decision making.

Islamic boarding schools (pondok pesantren) play a crucial role as educational institutions in shaping the character and academic quality of students. However, financial management in these institutions, especially in handling student funds, often faces challenges such as manual record-keeping, transparency issues, and process inefficiency. Therefore, this study aims to design a Smart System as a technological solution for managing student finances at Pondok Modern Daarul Abror. This system is expected to enhance financial administrative efficiency, improve recording accuracy, and provide easy access to financial information for students and the school management. The research methods used include needs analysis, system design, and system testing. The findings indicate that implementing a smart financial system in Islamic boarding schools not only accelerates administrative processes but also increases financial transparency, thus supporting efforts to improve the quality of services and education in the school.

Attendance information system has an important role in improving the efficiency and accuracy of attendance recording in various institutions, including Bandar Pulau Police Station, which until now still uses manual methods. This research aims to develop a technology-based attendance information system to facilitate attendance data management, reduce recording errors, and speed up report generation. The research was conducted using qualitative method through observation, interview, and literature study. The results showed that the attendance system at Bandar Pulau Police Station was still done manually by recording in a book, which slowed down the data recording process. The research recommends a computer-based attendance information system to simplify the management of personal attendance data. The system design includes use case diagram and interface design, including login menu, attendance data input, and attendance report. The main objective is to develop a system that is more practical, efficient, and facilitates the attendance administration process within the police sector.

The Amil Zakat, Infaq, and Sedekah Institution (LAZIS) of Nahdlatul Ulama in Limpung District plays a crucial role in managing community funds transparently and accountably. However, the manual financial system currently in use often hampers efficiency and accuracy in record-keeping. To address this issue, a web-based financial information system has been developed to facilitate the management of financial processes, including recording income, expenses, and generating real-time financial reports.  This system is designed with key features such as donor data management, transaction recording for zakat, infaq, and sedekah, and the generation of financial reports accessible to relevant parties at any time. By leveraging web-based technology, the system provides ease of access for administrators and enhances transparency to the public. The development process follows the waterfall method, starting from requirements analysis to implementation and testing, ensuring the system meets user needs effectively.   The implementation results indicate that the system significantly improves the efficiency and accuracy of financial management at LAZIS Nahdlatul Ulama Limpung District. Additionally, the system helps build public trust by providing more transparent and easily accessible financial reporting. As a result, the management of zakat, infaq, and sedekah funds becomes more structured, effective, and accountable. 

As a system, the law will run well when the system is connected and working actively. The practice of criminal acts of corruption that occurs in Indonesia is increasingly sophisticated, systematic and widespread at all levels of society which has an impact on the amount of state financial losses. Various statutory regulations have been attempted to eradicate corruption, namely Law Number 31 of 1999 jo. Law Number 20 of 2001 and the Government has even ratified several articles of the 2003 United Nations Convention Against Corruption (UNCAC) through Law Number 7 of 2006. However, to date it is still unable and effective to enforce it in eradicating corruption. The Corruption Eradication Commission (KPK) has a system for dealing with corruption cases, namely Operation Arrest (OTT). anywhere in Indonesia. The type of research applied is normative legal research with a normative juridical approach, namely research carried out based on library materials which are secondary data. Based on the results of the research, it can be stated that in the politics of criminal law in dealing with criminal acts of corruption based on penal and non-penal policies, it is no longer effective in eradicating criminal acts of corruption which are detrimental to the country's finances and economy and the Corruption Eradication Commission's policy, which is included in one of its policies, is carrying out Hand Catch Operations, namely tapping. Tapping is the activity of listening, recording, deflecting, changing, inhibiting and recording the transmission of electronic information or electronic documents, whether using communication cable networks or wireless networks, such as electromagnetic radiation or radio frequency, including examining packages, postal mail, correspondence and other documents. Apart from that, the legal politics of dealing with criminal acts of corruption through Operation Capture of Arms, including the lack of regulations regarding wiretapping and entrapment carried out by the Corruption Eradication Commission, is vulnerable to violations of Human Rights (HAM), especially regarding entrapment, because entrapment is not recognized by law or as a criminal act. corruption in Indonesia.

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Speech delays are a developmental challenge often experienced by young children, which can affect their communication skills and social aspects. This research aims to explore the effectiveness of applying visual and audio media in improving the language skills of young children who experience speech delays. The visual media used are picture flashcards, interactive videos and picture story books, while the audio media is children's music, voice recordings and regional songs. This research was conducted at a language therapy center in Indonesia with a case study approach on 10 children aged 3–5 years. The research results show that the combination of visual and audio media can significantly increase children's attention, vocabulary understanding and speaking abilities. The use of local culture-based media such as regional songs also has a positive impact by creating a sense of relevance and emotional closeness. In addition, active involvement of parents in this process increases the success of the intervention. This research recommends consistent application of visual and audio media as part of local context-based therapy to support the language development of children with speech delays.