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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.

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

The development of health information systems (GIS) is important in this digital era to improve patient data management and provide better care. This research aims to develop a SIK that can help health service providers manage patient data more efficiently and improve care coordination. Development steps include requirements analysis, system design, implementation, and performance evaluation. The developed system has features such as recording patient medical history, scheduling appointments, monitoring health conditions, and communication between health care providers. The evaluation results show that the developed SIK succeeded in increasing efficiency in patient data management and care coordination. Healthcare providers can easily access patient information, plan more coordinated care, and communicate effectively with colleagues. Thus, the development of this SIK is expected to make a significant contribution to improving the quality of health services and patient outcomes through better data management and more coordinated care.

This undergraduate thesis examines English diphthong pronunciation errors among fifth-grade students at North Bali Bilingual School, with a specific focus on centring and opening diphthongs using Peter Roach's theory. The primary aim is to identify the errors made by the students and determine the underlying factors contributing to these errors. The research employs a qualitative method supported by quantitative data, involving voice recordings collected via VoiceMemos on an iPhone, which were then phonetically transcribed. Additionally, a questionnaire was administered to gather background information on the students that might explain the pronunciation errors. The findings reveal that while the majority of students can correctly produce diphthong sounds, 22% of them made pronunciation errors. The most frequently mispronounced diphthongs were /ɪə/ with 75% errors, /ɑʊ/ with 59% errors, and /eə/ with 25% errors. The questionnaire results suggest that the primary factors contributing to these errors include the students' native language, phonological interference, avoidance strategies, and potential neurodevelopmental disorders. The research provides insights into the specific challenges faced by bilingual students in mastering English diphthongs and highlights the need for targeted interventions to address these pronunciation issues.

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.

Freon is one of the refrigerants used in refrigeration systems. The refrigeration system has a very important role, namely to preserve food ingredients so that food can last longer. The use of freon is not only used in ships but is widely found in home appliances in refrigeration systems used in freezers, air conditioners, refrigerators, and dispensers. If more freon is used, the negative impact that arises is greater, namely the depletion of the ozone layer and global warming which can have a bad influence on health, the life of living things and the environment. The purpose of this researcher is to create a tool to reduce the negative impact of freon use, namely by using peltier as a cooling medium with environmentally friendly thermoelectric modules. This study uses trial and error methods. Where the trial process is carried out by turning on one of the working push buttons and observing the temperature value. Then it is processed by the control system, namely Arduino Mega which will later provide a PWM output signal to the IRF540 mosfet when the output temperature value is in line with the reference value and vice versa. The test of this tool was carried out by comparing measurements between the author's prototype tool and the standard measuring tool, namely the digital thermometer. Based on the test results, this device can produce a minimum temperature of 140C at 30-minute intervals without any media. The trial using 330ml bottled water can reach a temperature of 170C within 30 minutes in the cooler box. This tool is also equipped with an automatic monitoring system using a PWM signal in the form of a change in fan speed, which is 255 RPS maximum speed and when getting a PWM signal it changes to 50 RPS. The percentage of errors resulting from the comparison of standard measuring instruments and sensor values had the highest and lowest percentages of 2.37% and 0.84% in cold dispersion conditions without charge. Then the highest and lowest error percentages were 1.69% and 0.72% in the state of containing a load of 1 330ml mineral bottle. This ptototype uses data recording using Micro-SD as a data logger.

The research was carried out with the title "Analysis of Batak Language Code Mixing When Learning Indonesian in Class The use of code mixing is the Batak regional language. The aim of this research is to determine the main causes of the use of code mixing during learning. This research methodology is a qualitative descriptive method. Data was obtained from class X students of YAPIM Brand High School and the results of interviews from Indonesian language teachers. Data collection techniques were carried out by interviewing, recording and taking notes. The results of this research are forms of code mixing in teacher and student conversations in Indonesian language learning in class X SMA YAPIM Brand, namely: a. Use of Toba Batak language code mixing, b. There are 76 code-mixed data, the forms of code-mixing use are 13 code-mixes of word insertion, 17 phrase insertions, 46 clause insertions, word and sentence insertions. Factors causing code mixing are: a. Students' proficiency in speaking two languages, including the Toba Batak regional language and Indonesian, b. Social environment, c. Contextual situation. However, Indonesian language interference is not eliminated by the presence of the regional language, it's just that students sometimes focus more on using the regional language instead of being in context when speaking with fellow students.

Understanding and knowledge about the application of management functions needs to be studied to facilitate the success of seeding activities. This research was carried out for 6 months located at PT. Top De Heus Askra Kendari fry. The aim of this research is to find out how the production process flows in the application of management functions in vannamei shrimp (Litopenaeus vannameii) hatchery activities at PT. Top De Heus Askra fry. The type of research used is qualitative descriptive research. The data sources used come from primary data and secondary data with the research methods used namely the listening method and skill method, while the techniques used are recording and note-taking techniques, and the analysis tool uses PESTEL analysis. The research results show that the production process flow is interrelated with the management function in vannamei shrimp hatchery activities so that goals can be achieved. At PT. Benur Top De Heus Askra's planning function includes preparation of suggestions and maintenance infrastructure as well as installation and management of the aeration system and the organizing function consists of dividing employee duties and responsibilities, directing, namely carrying out the duties and responsibilities of each employee, and supervision, namely evaluating each activity. The hatchery production process flow activities start from managing the aeration system, preparing brood rearing tanks, receiving broodstock, feeding, spawning broodstock, hatching eggs, preparing larval rearing tanks, stocking naupli, managing water quality, feeding and harvesting.

The Information System is a collection of systems in its aspect consisting of software, hardware and brainware in a structured manner with performance in a gradual and interconnected process so as to create a specific product that is needed by the user, but related to ordering curtain products for customers in companies generally have a process of ordering curtain products to customers from the company, but along with the development of a website-based information system that can make it easier for companies to carry out performance in the process of ordering curtain products for customers, then from ordering curtain products to customers there are several problem factors that influence it, namely, the difficulty of ordering products curtains because they still use paper for recording so that it takes quite a long time and customers cannot know the availability of curtain products to re-stock again, the purpose of which is a reference for research is to design an information system for ordering curtain products for customers so that they can be fast and flexible, Based on these 2 problems, the solution is to create an information system according to the needs of ordering curtain products that will be used by the company in serving the ordering process, then from this it will create the results of an information system for ordering curtain products for companies for website-based customers, before being used by users from development that makes the application perform testing with blackbox as an evaluation stage of the information system that has been made based on features, blackbox has concepts such as verifying the features used if appropriate will obtain valid results whereas if not appropriate then retesting the information system.