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Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

Working capital is all of the current assets that are used in the company's daily operations, such as advance purchases of raw materials, payment of wages/salaries for employees, laborers, and so on, where the funds that have been issued are returned to enter the company in a not too long period of time. a long time in through the company's sales results. This study aims to describe the working capital turnover of UD. Mak Delpi and to explain the profitability level of UD. Mom Delpi. The research method used is descriptive method with analysis of working capital turnover ratios (ratio of cash turnover, accounts receivable turnover, inventory turnover). The results of the analysis show that UD's working capital turnover. Mak Delpi Lubuk Tukko in 2019-2021 based on the cash turnover ratio and accounts receivable turnover ratio is considered good or effective, and based on the inventory turnover ratio it is so slow that it is considered ineffective.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

This study intends to identify the influence of the Independent Board of Commissioners and the Audit Committee on Company Value. The company sample uses the InfoBank15 Index company with an observation period from 2017 to 2021, a total of 6 companies. The secondary database used was obtained from the Indonesia Stock Exchange and the company's official website. The method of data analysis is in the form of multiple linear regression using the IBM SPSS model 26 analysis tool. The results show that partially the Independent Board of Commissioners and the Audit Committee have no influence on Company Value. Simultaneously the Board of Independent Commissioners and the Audit Committee are also unable to influence the InfoBank Index Corporate Value15.

Penelitian ini bertujuan menemukan nilai-nilai pendidikan Islam dalam tradisi masyarakat Buton. Tradisi tersebut adalah posuo yang diberlakukan bagi remaja perempuan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data yang digunakan dalam peneitian ini adalah observasi dan wawancara yang dilakukan secara bertahap. Setelah pengumpulan data, kemudian melakukan analisis menggunakan pendekatan Miles dan Haberman. Pendekatan tersebut meliputi pengumpulan data, pemilihan data, penyajian, dan penarikan kesimpulan. Simpulan dalam penelitian ini adalah sebagai berikut: Nilai-nilai pendidikan Islam dalam tradisi posuo masyarakat Buton adalah nilai pendidikan i’tiqodiyah. Nilai i’tiqodiyah dalam ritual posuo perempuan Buton terlihat pada setiap prosesi yang dilakukan. Mengawali dan mengakhiri prosesi posuo dengan memohonkan doa kepada Allah SWT agar diberikan kelancaran, perlindungan, dan keselamatan terhadap para gadis yang di-suo; nilai amaliyah, dalam rtiual posuo, mengajarkan para gadis untuk taat beribadah kepada Allah SWT, mendidik mereka untuk menjadi perempuan yang mampu menjaga tingkah laku, ucapan, dan membekali mereka ilmu dalam berumah tangga; nilai khulukiyah, merupakan nilai yang mengajarkan etika yang baik bagi perempuan-perempuan dalam prosesi posuo. Pengetahuan tentang khulukiyah bertujuan untuk membersihkan diri para gadis dari perbuatan yang dinilai rendah, lalu menuntun mereka untuk menghiasi diri dengan akhlak baik; nilai duwaliyah, pada puncak acara posuo, pihak keluarga menyajikan aneka hidangan untuk dinikmati para undangan. Undangan yang hadir dari berbagai kalangan, keluarga, kerabat, dan masyarakat dari berbagai latar belakang sosial. Penyelenggara acara posuo akan berbagi rezeki dengan menajikan aneka hidangan makanan dan minuman kepada para tamu undangan yang hadir.  

Kegiatan Kuliah Kerja Amaliyah, mahasiswa akan menjumpai berbagai pola interaksi sosial, yang secara umum dapat dibagi menjadi tiga kategori: (1) interaksi antar individu; (2) interaksi antara individu dengan kelompoknya, dan (3) interaksi antar kelompok. Adapun tujuan pelaksanaan Kuliah Kerja Amaliah (KKA) adalah memacu percepatan pelaksanaan roda pembangunan Desa dengan menerapkan Ilmu pengetahuan teknologi dan seni (IPTEKS) yang sesuai dengan budaya masyarakat. Metode yang digunakan dalam pengabdian ini yaitu: metode sosialisasi dengan melakukan pendekatan persuasif kepada masyarakat, agar program kerja KKA dapat terlaksana dengan baik. Hasil pengbadian menghasilkan program kerja nonfisik, diantaranya:1) Jum’at bersih, 2) Melaksanakan Program Pengajian, 3) Senam pagi setiap hari minggu, 4) pengajaran bagi mahasiswa FKIP telah mencapai kinerja yang terealisasi sebesar 100%, serta program kerja fisik, diantaranya:1) Pembuatan papan nama untuk Desa Walando, 2) Pembuatan papan nama posyandu Desa Walando, 3) Pembuatan papan struktur, dan papan 10 program pokok PKK, 4) Pembuatan tugu di simpang 4 Desa Walando telah teralisasi 100%.  

Pengembangan budidaya rumput laut di Desa Lakambau Kabupaten Buton Selatan merupakan salah satu strategi pemberdayaan masyarakat pesisir. Keunggulannya adalah memiliki produk akhir dengan kegunaan yang beragam, tersedianya lahan yang luas untuk budidaya, dan kebutuhan akan peralatan yang sederhana. Desa Lakambau memiliki perekonomian yang cukup beragam. Hal ini dapat dilihat dari mata pencaharian masyarakat yang tinggal di Desa Lakambau yang berprofesi sebagai nelayan, pegawai pemerintah, petani, pemilik usaha, pembudidaya rumput laut, dan pekerjaan lainnya. Metode pelaksanaan kegiatan ini dengan menggunakan persuasif kepada masyarakat. Kegiatan ini akan dilakukan melalui ceramah dan bincang-bincang dengan tokoh desa dan masyarakat pesisir tentang cara mengubah rumput laut menjadi barang baru dengan nilai ekonomi lebih tinggi yang tidak hanya dipasarkan sebagai rumput laut basah atau kering. Hasil pengebdian ini menunjukan bahwa terdapat permasalahan pemanfaatan sumber daya, khususnya rumput laut, yang belum dikelola secara optimal. Rumput laut dipanen, kemudian dijual mentah. Penyelesaian solusi tersebut yaitu pelatihan pengolahan rumput laut sehingga dapat diolah oleh masyarakat.    

Bimbingan belajar dapat membantu meningkatkan minat belajar siswa di Kelurahan Bukit Pinang RT 16, karena dapat membantu melengkapi apa yang dipelajari di sekolah. Hal ini dikarenakan pembelajaran di luar sekolah memiliki dampak yang jauh lebih besar terhadap motivasi belajar siswa. Tujuan pendidikan nonformal adalah untuk meningkatkan minat atau keinginan siswa untuk belajar. Dalam pendidikan nonformal, siswa didorong untuk belajar dengan berbagai cara, dari pendidikan formal pada umumnya. Pendidikan nonformal lebih santai dan memberi siswa ide atau cara baru untuk memahami konsep yang mungkin mereka perjuangkan dalam pendidikan formal, sekaligus lebih menyenangkan. Padahal, belajar dapat menjadi selingan yang menyenangkan bagi siswa, yang tidak hanya dituntut untuk mengingat informasi atau berhitung, tetapi juga mampu berpikir kritis Seorang siswa harus tertarik pada materi pelajaran untuk mempelajarinya lebih lanjut. Ini berarti mereka harus terlibat dalam materi, yang akan membantu mereka menemukan apa yang tidak mereka ketahui. Ada beberapa cara untuk membantu siswa belajar lebih kreatif, termasuk menggunakan metode pembelajaran yang mendorong mereka untuk lebih aktif dalam berpikir dan memecahkan masalah. Peneliti pengabdian ini di lakukan di kelurahan bukit pinang Rt 16, kegiatan bimbingan belajar ini di lakukan dengan memberikan penjelasan atau mengajar tentang berhitung, membaca dan mengulangi pelajaran yang di lajari oleh guru di sekolah. Dalam waktu 3 minggu mengadakan kegitan Bimbingan Belajar pada anak-anak di Kelurahan Bukit Pinang, dengan hasil yang baik dan harapan bisa membantu wawasan anak-anak, dengan mengetahui dan memahami kegiatan Bimbingan Belajar, bisa diterima di lingkungan masyarakat.

This article reviews the Implications of Multicultural Education on the Religious Mindset of the Millennial Generation. This article aims to explain the impact of implementing multicultural education on the religious mindset of the millennial generation. The writing of this article uses a type of qualitative research with library research methods. The results of this study are to determine the impact of the implementation of multicultural education on the religious mindset of the millennial generation, namely: (1) improving self understanding and self-concept well. (2) increase sensitivity in understanding other people. (3) respecting religious and cultural differences between groups regarding an event, values, and behavior. (4) open our minds in responding to various issues. (5) Stay away from stereotypical views and try to respect others. With multicultural education, a person will become a good human being and more tolerant of diversity, and not passionate about the religion he adheres to. Therefore, a religious mindset based on multicultural education needs to be instilled as early as possible. This includes an appreciation of the existence of cultural plurality, recognition of human dignity and rights, and development of human responsibility towards the inhabited earth.

The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

The purpose of this study is to investigate both the influences of perceived organizational support and work-family conflict on job satisfaction. In addition, this research aims to investigate the impact of the mediation of work-family disputes in the connection between perceived organizational support and job satisfaction. We utilize a quantitative approach to acquire data from the subject of the study. For the sampling strategy, we employ random sampling with questionnaire distribution as the data collection tool. The data analysis method was called Structural Equation Modeling Partial Least Square (SEM-PLS). In addition, the findings of this research indicate that a favorable and significant influence on work satisfaction may be attributed to a perceived high level of organizational support. The perception of organizational support is another factor that contributes negatively to work-family conflict. Meanwhile, the tension between work and family life has a positive and noticeable impact on job satisfaction. The latest finding is that work and family conflict might be a negative mediator in the association between perceived organizational support and job satisfaction.

Back pain during pregnancy peaks at week 24 to week 28, when abdominal enlargement reaches its maximum. Pregnancy and childbirth are natural processes that can cause pain. However, many women feel the pain more severely than they should because they are affected by panic and stress. This is known as the fear-tension-pain concept, where fear triggers tension or panic which causes muscles to stiffen and ultimately increases pain. Overcoming this discomfort requires non-conventional therapy, one of which is pregnant gymnastics. Based on this, the community service team conducted the implementation of pregnant exercises for third-trimester pregnant women with the aim that pregnant women can do pregnant exercises independently at home and reduce complaints of back pain they experience. This training method is carried out using lectures and demonstrations of pregnant exercises. Implementation was carried out 1x / once a week for 1 month at Puskesmas Lembang Lego Village, Lembang Kec. Lembang, Polman Regency in January 2021 which 20 pregnant women attended. The care method used is qualitative with case research (CSR) by collecting pre- test and post-test data with pain scale observation using Numeric Rating Scale (NRS) measurement. Physical training of pregnant women to prepare for their labor through pregnancy exercises is considered effective as a preventive measure for pregnant women in preparing for their labor. It can reduce the intensity of back pain in Trimester III pregnancy.

Gen-Z is a generation that is highly influenced by the importance of appearance regarding beauty and fashion. The beauty and personal care business in Indonesia is estimated to reach 154 T with a growth rate of 4.3% per year. This is a big business opportunity, especially for Gen Z, which is predicted to become a demographic bonus in the next few years. This beauty class training aims to train young women's life skills by taking advantage of opportunities from the beauty sector and Gen-Z consumption behavior to become something of economic value or beautypreneur. The methods used in this training activity are lectures, discussions and practice. The result of this training activity is that participants have knowledge about the beauty business prospects which can be a source of income for them and have mastered basic make-up techniques.

The high population in Indonesia continues to increase, resulting in an increase in the number of existing workers. The current high number of workers exceeds the existing number of job opportunities. The supply of labor that is greater than the demand for labor will result in an increase in the number of unemployed. A large number of unemployed can result in various socio-economic problems in society such as crime and others. This research aims to find out the influence of Investment, Minimum Wage and Inflation on Unemployment in Indonesia. Using data for five years from 2019 to 2023. The data analysis technique used is secondary data processing using SPSS 25. 

Public Speaking is a communication skill that must be possessed by every entrepreneur in order to be able to compete in the world of work. Of course, the importance of public speaking must be taught from an early age, so that one day they can be confident in public. The importance of imparting public speaking skills from an early age gave the idea to create community service activities with the theme of public speaking training in developing an entrepreneurial spirit. This activity aims to make students from an early age understand the importance of public speaking in the world of Entrepreneurs. It is hoped that from this activity the students at the Tahfidz Izzatul Qur'an As-adiyah Islamic boarding school will have public speaking skills that support the future in becoming entrepreneurs  

This research was conducted at Apotek Pelangi Farma Subang, because during the Covid-19 period pharmacies became a very vital business field and were the spearhead between the interests of pharmaceutical supply and the interests of the community to obtain medicines or all kinds of needs to support health. The purpose of this study is to determine the determination of Cost of Goods Sold (COGS) and how much gross profit is obtained, and whether the profit is optimal. This research uses Descriptive Analysis method by calculating quantitative data and analyzing financial statements and expressed with qualitative data to interpret the results of data calculations. The results of this study indicate that gross profit is a change in deduction from sales minus cost of goods sold. While the cost of goods sold is a calculation of the initial inventory plus purchases minus the final inventory, so that the cost of goods sold from 2018 to 2020 has increased and the profit obtained is optimal.

Seiring berkembangnya zaman dunia teknologi semakin berkembang, sehingga UMKM perekonomian masyarakat harus mengikuti alur perkembangan teknologi untuk mempertahankan eksistensi dalam menjalankan bisnis dan usaha, karena Sektor Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran penting dalam mendorong pertumbuhan. perekonomian Indonesia. UMKM memiliki andil sebesar 85% dalam penyerapan tenaga kerja. Dalam suatu usaha dibutuhkan studi mengenai kelayakan dari usaha tersebut. Namun kenyataannya masyarakat hanya terfokus pada status kerja sebagai karyawan diperusahaan untuk mendapatkan penghasian. Karena itulah pengembangan masyarakat dengan metode sosialisasi penanaman jiwa kewirausahaan dan bisnis online dilakukan untuk membantu memotivasi masyarakat untuk menjalankan usaha mandiri. Pemberdayaan merujuk pada kemampuan seseorang, khususnya kelompok lemah untuk memiiki akses terhadap sumbersumber produktif yang memungkinkan mereka dapat meningkatkan pendapatannya dan berpartisipasi dalam proses pembangunan serta pengambilan keputusan. Hasil dari penelitian ini menunjukkan bahwa masyarakat Desa Bange Kecamatan Sayur Matinggi memiliki potensi yang besar untuk mengembangkan perekonomian desa melalui UMKM. Faktor pendukung dalam pengembangan masyarakat di bidang ekonomi ini meliputi sumber daya alam dan sumber daya manusia yang melimpah serta partisipasi masyarakan yang cukup tinggi. Sedangkan faktor penghambatnya adalah keterbatasan modal, sarana dan prasarana.

In the industrial sector, human resources is an important asset and element that serves as a non-material capital that can be realized into physical and non physical potential in realizing the existence of the organization. Protection of occupational safety and health is often ignored, especially by those who tend to seek profit only. If a worker has an accident or a work-related illness then the agency simply replaces it with a new worker. In order to provide protection for the workforce, an agency needs to pay attention to the safety and health of the workforce by implementing Occupational Safety and Health Management.  

Anak merupakan anugerah sekaligus amanah yang telah dititipkan kepada orang tua yang akan dimintai pertanggung jawaban di akhirat nanti. Kewajiban utama orang tua adalah memberikan pendidikan tidak hanya ilmu pengetahuan tetapi juga ilmu agama. Perkembangan yang terjadi pada anak usia dini dapat dipengaruhi oleh beberapa faktor seperti: faktor keluarga, sekolah, dan lingkungan. Artikel ini ditulis dengan tujuan untuk memaparkan peran penting orang tua dalam mendidik anaknya. Hasil dari penelitian ini adalah keluarga merupakan tempat pendidikan pertama bagi anak, pendidikan di lingkungan keluarga merupakan pendidikan yang paling dasar bagi anak untuk membentuk kecerdasan, karakter atau kepribadian, serta bekal untuk memasuki masyarakat nantinya. Oleh karena itu, orang tua diharapkan dapat membagi waktu untuk anaknya agar tidak ada anak yang menyimpang dari ajaran agama dan norma serta aturan masyarakat. Karena dengan pengawasan dan pendidikan yang baik oleh orang tua akan membentuk karakter dan kepribadian yang baik begitu pula sebaliknya.