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This research aims to describe the form of code mixing in the learning process at PDF Al Huda Malikussleh. The approach used in this study is a qualitative approach with a descriptive research type. The data of this study are interactions, speech and learning materials delivered by teachers at PDF Al Huda Malikussaleh. The source of this data is the teacher of PDF Al Huda Malikussaleh. The data collection technique used in this study is the listening technique without speaking, recording technique and note-taking technique. Based on the results of the study, it was found that 49 code-mixed data. The data were obtained from three different classes with details; 1) class VII Wustha Putra found 13 code-mixed data, 2) class X Wustha Putri found 6 data, and 3) class Ulya found 30 code-mixed data. Furthermore, the code-mixed data are divided into several forms, namely 34 word-form code-mixed data, 8 phrase-form code-mixed data and 7 clause code-mixed data.

This paper intends to investigate the factors taken into account by the judge in determining the absence in the case of PT Bentoel Internasional Investama at the South Jakarta District Court, analyze the procedures for managing assets whose owners are absent based on the applicable regulations in Indonesia, and investigate the compliance of the procedures for managing shares as afwezidheid assets in the case of PT Bentoel Internasional Investama conducted by the Jakarta Balai Harta Peninggalan (BHP) with the regulations in Indonesia. This study is an empirical legal one using a qualitative methodology. Primary and secondary data are the forms of the information applied. Data collecting methods used are literature reviews and interviews. The interviews were carried out applying flexible topic development based on interview rules. This work employs approaches of descriptive analysis. According to the findings of this investigation, the judge decided on the absence petition of PT Bentoel Internasional Investama based on pertinent legal reasons, legal precedents, and facts provided by the petitioner in view of Under the Indonesian Civil Code, Regulation of the Minister of Law and Human Rights of the Republic of Indonesia No. 27 of 2013, and Regulation of the Minister of Law and Human Rights No. M.02-HT.05.10 of 2005 the process for managing shares as assets whose owners are absent (boedel afwezigheid) by the Jakarta BHP is governed. Regarding PT Bentoel Internasional Investama, the management of afwezigheid shares was done in line with Indonesian laws by means of an application to the South Jakarta District Court, which designated the Jakarta BHP as the legal administrator. This process complies with Articles 463–465 of the Civil Code and Standard Operating Procedure (SOP) Number AHU.UM.01.01-235, including public notification of share status in mass media, management, recording, safekeeping of collective share certificates, and BHP reports share management to the Supreme Audit Agency (BPK) and the Attorney General's Office and handles official and material tests. Since no objections were found, the Jakarta BHP filed none.

The problem background of this article discusses progress in human life and other organisms, from the beginning of life to changes in the life cycle. The term cognition Refers to mental processes in the human mind, important for understanding the world and interactions with the environment. Jean Piaget highlighted how children build understanding through stages of cognitive development. The Independent Curriculum and Christian religious education provide a relevant context for discussing education and holistic individual development. The method used in this article is library research, namely collecting data from various literature related to research. The stages of literature study include preparing equipment, making a bibliography, managing time, and reading and recording research materials. Data was collected through searching for sources from various media such as books, journals and previous research, with critical and in-depth explanations to support arguments and ideas. The result of this article is that cognitive development is influenced by different stages. Children think differently at each stage, for example from sensorimotor to formal operational. The Freedom to Learn curriculum can integrate Piaget's theory in Christian religious education with a focus on direct experience, critical questions, constructive activities, and stages of cognitive development. This helps students understand and process information better.

This community service aims to improve the financial literacy of MSMEs in Krikilan Village, Kalijambe District, Sragen Regency through training in the use of the SIAPIK application from Bank Indonesia. SIAPIK, or the Financial Information Recording Application System, is designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. Participants in this activity were MSMEs from Krikilan Village, Kalijambe District, Sragen Regency, totaling 20 people. This activity involved socialization and training using lecture, dialogical, and direct practice methods. The implementation of the training on July 18, 2024 showed positive results, with MSME participants now having a better understanding of the use of the SIAPIK application. This program is expected to improve the technical skills of MSMEs, facilitate access to financing, and improve the quality of their financial reports.

The processing of garden products, namely cassava as an effort to develop the community's economy and increase the creative economy of the Sumur Village community is one of the leading work programs of post 94 in completing the community service process. This community service activity is a form of training for the community in the implementation of cassava garden product processing in Sumur Village, Brangsong District, Kendal Regency. The factor that encouraged group 94 to process garden products in Sumur Village was the abundance of cassava plants that were not optimally utilized. So it needs to be optimized as a food ingredient that is ripe and ready to be. The implementation of the community service above also has a mission to create new innovations in the processing of garden products, namely cassava can be processed into cassava rengginang, cassava layer, cassava brownies, cassava dodol, mocaf flour, and cheese cendol (cheese cassava). The implementation of this community service uses a training method for the community whose majority livelihood is as a farmer. The stages carried out are starting preparations, namely recording data on residents who work as farmers and the availability of cassava harvests on the Plantation. Next, start the implementation stage by involving extension workers from the Kendal Regency UMKM Service to help provide processing training on the potential of cassava harvests from raw to cooked. This service aims to improve the creative economy through cassava processing training for the people of Sumur Village.

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.  

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.

MSME governance is one way to ensure that their business performance is sustainable and sustainable. Various methods are used to handle these governance problems. The aim of this Community Service (PKM) activity in the MSME sector is to implement MSME Governance within the Cikerai Village environment. The method used is conducting surveys and interviews with four stages starting from analysis to reporting. The results of PKM activities were carried out on the owner of the MSME business Mrs. Nay with the Nayy brand, who has a cassava chips snack business with financial and marketing constraints. After carrying out this activity, there was an understanding of MSME players, especially recording financial reports and developing traditional marketing into digital marketing

The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.

This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and preparing financial reports is still simple based on the business owner's understanding. The owner does not carry out accounting records based on SAK ElMKM (Financial Accounting Standards for Small and Medium Enterprises) because the business owner does not understand, so the recording and preparation of financial reports is still carried out only and manually based on the understanding of the owner of the MSME business, which lacks knowledge and lack of manpower to make financial reports.  The implementation of preparing financial reports based on SAK EMKM at the Aroma Building Store has had a positive impact on the company, where by implementing the preparation of financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) so that business owners understand and know that there are standards that serve as guidelines in carrying out recording financial reports for business development.

SMK Pasundan 1's Inventory of Goods website is a modern solution to efficiently manage and monitor school inventory. Developed as a tool that supports asset management, the website provides an integrated platform for inventory recording, monitoring, and reporting. Key features include a user-friendly recording system, allowing school staff to easily enter, delete, and update item information.

Abstract Bhumi Karya Cooperative is an organization focused on the savings and loan activities of its members. Loans with low interest rates and various types of savings are offered to enhance the welfare of the members. However, challenges in the effectiveness of transaction data management, the conventional handling of savings and loan applications, and financial reports managed using Microsoft Excel are faced by the cooperative. The development of a web-based information system is deemed essential, as this system not only allows members to conduct transactions remotely, such as the previously manual savings and loan applications, but also accelerates the processes of member data entry, transaction recording, report generation, and service provision to members anywhere. Additionally, prospective members can register online, thereby increasing the overall operational efficiency of the cooperative

Mitra Toraja Markisa is a family business in Rantetayo sub-district which produces passion fruit into a drink that is rich in benefits. Production at Mitra Markisa Toraja has several obstacles that often affect the production process, including the limited passion fruit as the raw material in making the product, resulting in the expected production target sometimes not being achieved. This limitation of raw materials is caused by several things such as the failure of the passion fruit harvest due to plant pests or other things, the type of passion fruit needed sometimes experiences a decrease in stock because it is much sought after and other problems. In recording its production reports/budgets, Mitra Markisa Toraja still records manually in the ledger, which is recorded for one period/year. The products produced by Mitra Markisa Toraja have been distributed throughout Tana Toraja and North Toraja and have even been shipped outside Toraja. The purpose of the research to be achieved is to determine the results of the production budget analysis at the Mitra Toraja Markisa Industry.

The current administration system for apartment buildings in Pontianak city still relies on manual data recording methods, which tend to cause various recording errors such as delays in data processing, incorrect data entry, and difficulties in accessing information. This condition has an impact on suboptimal service to apartment residents. As an alternative to address this problem, it is proposed to develop a web-based information system that can digitize data from various business processes in apartment management. This system is designed using the Laravel framework, a popular framework for web application development. The stages in this community service include in-depth analysis of system requirements that are suitable for the conditions of apartment buildings in Pontianak city, designing a user-friendly and efficient system, building the system based on the design that has been created from manual form recording, and conducting training for apartment managers to be able to operate the system well. This technology transfer has a positive impact on the change in the administration model and it is expected to create more effective and efficient apartment management and is easily accessible because it is online. Some other benefits that occur include increased accuracy of resident data, ease of accessing information, data transparency, and improved service quality for residents

The web-based e-Attendance system with QR Code at SMK Negeri 2 Cimahi enhances student attendance monitoring digitally. By integrating QR Code technology, students easily record their attendance by scanning a QR Code on the attendance page. The system’s key advantage is automatic attendance recording, providing real-time access for teachers and administrative staff. The user-friendly interface ensures accurate monitoring and efficient data management, minimizing errors and offering a precise understanding of student attendance. The implementation of QR Code technology has improved administrative efficiency and reduced errors, leading to better insights into student attendance. Data analysis enables teachers to take appropriate actions to enhance student engagement, fostering a more responsive learning environment. Overall, the e-Attendance system significantly optimizes student attendance management in the digital era.

The development of a web-based Child Information System at Posyandu Cilongkeang, Dirgahayu Village, aims to address the challenges of manual record-keeping, which is time-consuming, prone to loss, and causes data errors. This system is designed to support child health recording activities, providing fast and accurate nutritional status information of toddlers. The research method involved observation, interviews, and system testing, including User Acceptance Testing (UAT). The result shows that this web-based information system improves operational efficiency and data accuracy at the posyandu, while also providing IT training to posyandu cadres. The system has proven effective in reducing recording errors and speeding up the reporting process

Pondok Baru Furniture Store located in Makamhaji Kartasura is a business that operates in the field of manufacturing and selling furniture. There are problems in managing sales transaction data, stock of goods, and sales reports which still use manual methods, sometimes resulting in errors in recording. The current purchasing system which requires coming to the shop to see and buy the products being sold is very troublesome. And consumers want to know about the products being sold without having to come to the shop directly. Therefore, researchers created a web-based sales information system to overcome this problem. The method used in system development is the prototype method with data collection through interviews. The result is a web sales information system design that makes it easier for buyers to access products offered anywhere and carry out purchase transactions online. This system design is expected to produce more accurate data in processing sales data and sales reports.

This research aims to analyze the mechanism for collecting and depositing parking fees at UPT Kepanjen. This research uses a qualitative approach with descriptive methods to provide an in-depth picture of the process of collecting and depositing parking fees. Data was obtained through interviews, observation and documentation involving various related parties, such as parking officers, UPT managers and parking service users. The research results show that the mechanism for collecting parking fees at UPT Kepanjen still faces several obstacles, such as a lack of transparency, a recording system that is not yet integrated, and minimal supervision. Apart from that, retribution payments also require improvements in terms of efficiency and accountability. This research recommends several improvements, including the application of information technology for recording and monitoring systems, increased training for parking officers, as well as stricter enforcement of rules to ensure parking fees are deposited on time and in accordance with established procedures. In this way, it is hoped that the mechanism for collecting and depositing parking fees at UPT Kepanjen can run more effectively and transparently, and provide an optimal contribution to regional income.