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The research entitled 'Evaluation of the Accounting System for Cash Income and Expenditures for MSMEs in Sedayu District" was carried out on 2 MSMEs, namely Angkringan Pusat and Warung Kang Bawor. With the aim of carrying out an in-depth analysis of the cash management system, especially in recording financial reports. The research results show that the largest cash expenditure comes from purchasing goods to carry out stock, while the main income comes from product sales. Apart from that, weaknesses were also found in recording financial reports, namely the combination of personal money and business money that occurred in the 2 MSMEs. This is caused by managers' lack of knowledge regarding a good financial recording system, so this is a major obstacle, so in this research it is recommended to increase education and training for managers of the Angkringan Center and Warung Kang Bawor MSME businesses. With the hope of producing financial report records that comply with standards.

Adlerian counseling is a counseling approach that refers to individuals who want to achieve their life goals by motivating them towards mastery and fulfillment of life needs, Adler also considers that social interest is a measure of mental health. In the Adlerian counseling process, multicultural competence is considered very important as a form of empathy that can be shown by counselors to individuals with the same cultural background. This research method is skinative with a type of literature study, literature study is a technique or method by reviewing sources that have been made before, such as collecting library data, reading, recording, and reprocessing materials that will be used for research. The purpose of the research is to discuss Adlerian counseling in a multicultural perspective. The results of this study include (1) Adlerian counseling there are several techniques that can be used including interpretation, dream analysis, and also free association. (2) Adlerian counseling has stages that are important to do, namely developing relationships, exploring the dynamics of individual psychology, and finally encouraging self understanding and insight. (3) Adlerian counseling has advantages and disadvantages, which can be adjusted to the problems of the counselee that must be resolved. (4) Adlerian counseling often uses a multicultural perspective where the counseling process must run by adjusting the culture between the counselor and the counselee in order to establish a deep relationship and empathy based on similar cultural backgrounds.

Short stories are a form of literary work that reflects life in society with characters that dominate the storyline. The research is based on the researcher's interest in the personality of the characters in the story. The qualitative method in this study focuses on the narration, description, and interpretation of the character's personality in the short story collection "Menghardik Gerimis" by Sapardi Djoko Damono based on Sigmund Freud's psychoanalysis theory. The data collected by the researcher is used as an object of analyzing the character's personality structure which includes id, ego, and superego. The method in collecting data, namely literature, reading, recording, data classification, and interpretation of the analyzed data. In the analysis, there are several aspects found, such as id (satisfaction, fantasy, curiosity, discomfort, and sexual urges), ego (delaying desires, accepting reality, rejecting desires, and making decisions, superego (religious awareness and manners). The conclusion of the research shows a deep understanding of the psychological aspects of the characters in the short story through Freud's psychoanalysis with a qualitative approach that emphasizes narration and interpretation, so as to provide deep insight into the personality aspects of the characters in literary works..

In order to create an orderly society in terms of population administration and ensure the sustainability of national population data, the government is responsible for providing complete and clear population data. It is expected that government officials across Indonesia, particularly in Batam City, deliver high-quality public services in accordance with Standard Operating Procedures (SOPs) and public expectations. However, there are still areas for improvement in public services, especially in Batam. This research aims to critically analyze the quality of e-KTP services at the Sei Beduk sub-district in Batam City, focusing on the infrastructure and procedural challenges that impact service delivery. A qualitative descriptive approach was used in this study. Data was collected, reduced to relevant findings, and presented narratively. The results indicate that the service quality in the Sei Beduk sub-district is generally good, with services facilitating e-KTP issuance. However, the process is often delayed due to issues such as the absence of stamps from the central office. Employee discipline is another challenge, as some staff members still fail to adhere to working hours. Additionally, the sub-district office is equipped with only one recording device, which significantly hampers the efficiency and quality of the service. These infrastructural and procedural challenges must be addressed to improve the overall quality of e-KTP services in the region.

Sacrifice is one of the most important acts of worship in Islam. It is mandatory for Muslims who are able to follow and obey the commands of Allah SWT. Apart from being a form of obedience to Allah SWT, sacrifice also contains social values ​​and concern for others. Through sacrifice, Muslims learn to share their good fortune with others, especially those who are less fortunate. Therefore, this research aims to describe how the wisdom behind sacrificial worship can bring a deeper understanding of the importance of sacrificial worship in the lives of Muslims, as well as how sacrifice can provide broad benefits for individuals and society at large. This research uses research methods that are used as a type of library research or literature study which includes collecting, reading, recording and processing data from various library sources such as books, magazines and other sources. The research results show that sacrificial worship has a number of teachings that cover many spiritual, social, economic and educational aspects. These studies provide a clearer picture of the breadth and depth of the wisdom behind sacrifice, as well as how this practice remains relevant and beneficial in various aspects of Muslim life.

The demand for sweet corn continues to increase in line with the rapid development of the food industry. Therefore, every company must be able to develop a strategic business plan to achieve the company's goals, whether short-term, medium-term, or long-term. One Day Promotion is one of the promotional activities with a gift given for every purchase of MADU-59 F1 sweet corn seeds, which is held at the Agricultural Store. This activity aims to know, implement, and identify the effectiveness of One Day Promotion (ODP) to increase sales. This activity was conducted in Karangploso, Malang, East Java, using two methods: collecting primary data through interviews, observations, recordings, and documentation, as well as collecting secondary data through literature references such as journals, books, and the internet. The One Day Promotion activity was conducted at three agricultural stores in Karangploso, Malang, East Java. This activity is considered effective in increasing brand awareness and serving as an educational medium for farmers to know the advantages of MADU-59 F1 sweet corn seeds. Additionally, the One Day Promotion activity aims to help achieve the company's goal of increasing product sales volume. With the One Day Promotion strategy, it will attract consumer interest and provide satisfaction to consumers, thus accelerating and expanding the market for MADU-59 F1 sweet corn seeds.  

Problem-based learning (PBM) has been proven effective in improving students' active learning and problem-solving skills. This article examines the application of technology-integrated PBM methods as an approach to improving students' writing skills. In this study, learning support software and teacher consultation were used in the development of problem scenarios related to curriculum content. Qualitative research provides detailed and relevant information. The researcher used qualitative research methods because qualitative research provides detailed information about the application of technology-based problem-based learning to improve writing skills. The library learning method consists of activities related to collecting bibliographic information, reading and recording, and managing written materials. Qualitative research uses secondary data obtained from literature reviews such as; References, journals, articles and sources related to the research. The information obtained was analyzed using interpretative analysis. This means that the information collected is interpreted or explained, and the analysis is not just a description, but also a precise explanation and interpretation. This method involves several steps, starting with problem identification, research, collaboration and solution development. This case study made extensive use of secondary education literature as a source of literary material. The results show that students' writing skills improved significantly after applying this approach. The practical implication of the findings is that combining PBM and technology can be an effective strategy to improve students' writing skills.

The purpose of this research is to determine the application of the inventory accounting information system in supporting the production process at the manufacturing company PT. Pan Pacific Jakarta Semarang Branch and problems in its implementation. The research location is at PT. Pan Pacific Jakarta Semarang Branch. Analysis tools use data reduction, presenting data, and verifying conclusions. The results of the research obtained information namely PT. PAN Pacific Jakarta Semarang Branch has successfully implemented control of incoming goods through recording using a system, enabling evaluation of goods inventory. Using the Provider Inventory System with output in Excel format makes it easier to present and document data in the form of soft files and hard files. Before data is entered, incoming and outgoing goods are recorded as an initial report. The FIFO system assessment runs smoothly, as evidenced by the storage of incoming and outgoing goods data, as well as reports reflecting transaction results. Even though PT. PAN Pacific Jakarta Semarang Branch has carried out the inventory function in accordance with accounting theory, the documentation and procedures used are not fully appropriate. The use of only delivery letters as documents and the incompatibility of procedures with accounting theory indicate room for improvement in the implementation of inventory accounting information systems.      

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

As human habits change due to advances in technology and information, technology is increasingly important in various aspects of life. Companies must keep up with development trends in the globalization era to develop their products and compete with fierce business competition. Artasari UMKM produces a variety of chips located in one of the villages in Purbalingga Regency. This UMKM still conducts sales and marketing traditionally. Bookkeeping and recording of transactions are still done manually, which causes many problems, such as consumers not trusting the results of calculations. A cashier information system is needed to improve operational efficiency and transaction security. It can help with data collection, bookkeeping, and recording transactions as well as creating financial reports as needed. In this research, the prototyping model is used to design a cashier application at UMKM Artasari. It is considered to help overcome this problem. This research is expected to improve the operational efficiency and security of UMKM Artasari transactions and increase consumer confidence in the calculation results. The result of the design is a system display consisting of several pages which include the login page, transaction data, sales reports, help, and prototype proof of transactions to be printed.

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

The sacrifice of sacrifice is one of the most important acts of worship in Islam. It is mandatory for Muslims who are capable as a form of obedience and obedience to the commands of Allah Swt. Apart from being a form of obedience to Allah Swt, sacrifice also contains social values ​​and concern for others. Through Qurban, Muslims are taught to share their sustenance with other people, especially those who are less fortunate. Therefore, this research aims to describe how the wisdom behind sacrificial worship can provide a deeper understanding of the importance of this worship in the lives of Muslims, as well as how qurban can provide broad benefits for individuals and society as a whole. This research uses the research method used, namely the type of library research or library study, which involves collecting, reading, recording and processing data from various literary sources such as books, magazines and others. The research results show that sacrificial worship has several lessons that cover various spiritual, social, economic and educational aspects. These studies provide a clearer picture of the breadth and depth of the wisdom behind the sacrifice of sacrifice, as well as how this practice continues to be relevant and brings benefits in various aspects of Muslim life.

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

Right now, the advancement of data innovation makes different exercises simpler. Huge changes in conditions give advantages to business activities and draw in interest in different applications. The online business industry is viewed as extremely accommodating to the economy, particularly the local economy, in light of the fact that with the advancement of the computerized business market, many open positions have arisen to help advertising exercises through internet business. This exploration means to decrease human mistake in overseeing deals information via robotizing the business recording and detailing process. The examination technique utilized is a subjective strategy with writing studies or writing concentrates on in light of investigations of diaries, articles and others to look at the job of The executives Data Frameworks. This examination is likewise upheld by a phenomenological approach, which inspects issues in light of realities that have happened. Aside from that, the creator likewise utilized library exploration to gather information. A significant errand of The executives Data Frameworks in business is to expand the proficiency and viability of information precisely and progressively, as well as working on the nature of HR through a planned and orderly work framework. Aside from that, the Administration Data Framework additionally makes it more straightforward for the board to design, oversee, direct and appoint work to every single related division, and gives guidance in navigation.

In line with its development, Electronic Medical Records have become the heart of information in the Hospital Management Information System (SIMRS), which is the main application in a basic data management system that collects various sources of medical data, plus other features such as administration, billing and documentation services. medical. However, electronic medical records certainly raise new problems in the area of ​​patient confidentiality and privacy. If a patient's medical data falls into the hands of an unauthorized person, legal problems and responsibilities could arise for the hospital and doctor who handles the patient, therefore standards for making and storing medical records that have been made conventionally or on paper must also be applied to Electronic medical records must be made secure and patient data must be strictly guarded by the hospital, meaning that no information can be opened without the patient's permission, which means that all patient medical information data can only be accessed by interested people. These people are also not allowed to transfer this information to other people. The implementation of Electronic Medical Records in Health Facilities is carried out by a separate work unit or adjusted to the needs and capabilities of each Health Fascily. In terms of the scale of health services, health facilities are very different from hospitals, especially those in remote areas. In fact, not all hospitals are ready to implement a medical history recording system, the total use of telemedicine applications which has increased up to six times during the 2022 COVID-19 pandemic in Indonesia.    

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.

The Ta'lim Muta'alim discusses earnestness, continuity, and lofty ideals. In this chapter, it is recommended to aspire to be noble in knowledge and have sincerity in learning. The lofty ideals recommended in this chapter involve exerting one's utmost effort, supporting oneself, and avoiding laziness. The seeker of knowledge must be earnest and continuous in learning. On the other hand, in order for success to be achieved, it is necessary for all three parties: the student, the teacher, and the parents. Students should be able to learn and repeat lessons continuously. The approach used in this journal is library research, which is entirely a search for reading materials that are library in nature, recording, reading and analyzing books, articles, and literature that have a relationship with the title of the study in this journal.From the explanation above, it can be concluded that a student who is serious about his aspirations must learn by repeating knowledge continuously. Students should repeat knowledge at the beginning of the night and the end of the night because at that time there is a blessing for the one who learns. At night students will be able to concentrate because there are no crowds.    

Language errors are inappropriate or incorrect use of grammar rules, vocabulary, spelling, or sentence structure in a language. Language errors can occur due to various factors, such as a lack of understanding of grammatical rules, influence from other languages, or lack of awareness of correct and appropriate usage in certain communication situations. This research aims to analyze errors in using Indonesian properly in making presentations by students of the Indonesian Language Education Study Program at Medan State University. The method used for research and collecting data is through direct observation through presentations during lectures via Via-zoom media by recording the progress of the presentation. The implication of this research is the importance of increasing understanding and mastery of good and standard Indonesian for students. The research target is students of the Class C Indonesian language study program class of 2022 at Medan State University in order to improve the quality of presentations for the future.   Keywords:, , 

This research develops a smart doorlock system for engine rooms and platforms based on RFID technology and the Arduino platform. This system is designed to increase security and efficiency in managing access to important areas on a ship or industrial installation. The method used involves the integration of an RFID module as an authentication medium and an Arduino microcontroller as the system control center. Users can open the door simply by holding the registered RFID card close to the RFID reader, which then sends a signal to the Arduino to activate the door lock mechanism. This system is also equipped with an access data recording feature that allows real-time monitoring and review of incoming and outgoing activities. Test results show that the system functions well in various scenarios, demonstrating high reliability and responsiveness. Thus, this RFID and Arduino based smart doorlock system can be an effective solution in improving security and access control in critical environments.    

Mood or mood is an important part of a person's psychological well-being. Several studies show that physical exercise can positively influence mood. One of the factors that influences an athlete's mental and emotional readiness is mood. Mood Profile for Weightlifting athletes is an important factor that needs to be analyzed. This research aimed to determine the relationship between athletes' moods and the success rate of snatches in weightlifting athletes at PABSI Jatim Surabaya before PORPROV 2025. This qualitative research used mixed methods. Mixed methods is a research approach that combines or associates qualitative and quantitative forms. A research method that uses qualitative data and is described descriptively. The Total Sample Method is a sampling method with the number of samples equal to the population. The sample was taken using total sampling because the population was less than 100 and the entire population was used as the research sample (Masturoh & Anggita, 2018). The sample that can be used is the population sample taken from Provincial Weightlifting athletes (aged 13 - 23 years) totaling 8 people and is only limited so that they can be used as one training group by filling in a mood profile questionnaire and recording the snatch technique. Of the 8 respondents who took the snatch test, all appeared confident. However, when holding and doing the snatch, there is a feeling of doubt and anxiety about whether or not you can accept the weight of the snatch if it is already above. However, after doing the snatch test, he also felt happy by releasing endorphins in his body. The results of the before and after research show that the "Medium" category with the highest percentage is the anger indicator (AMR) of 71.43% and 42.86%, and the confused mood indicator (SSB) of 53.57% and 71%. Indicators with moderate percentages include full energy indicators (PNT) of 85.71% and 75%, self-assessment (PDR) of 80.36% and 80%, and depression (DPS) of 44.64% and 63%. The percentage of fatigue indicators (KLH) was 53.57% and 42.85% and tension indicators (KTG) were 57.14% and 50%. The conclusion of the research on the analysis of the relationship between athlete's mood and the success rate of snatches in weightlifting athletes at PABSI East Java, Surabaya is in the "Medium" condition. Negative mood conditions in the "Medium" category such as fatigue, anger, tension, confusion, and depression indicate that athletes are not feeling stressed mentally and physically. Meanwhile, positive mood conditions in the "Medium" category make athletes have a good mood, such as being full of energy and self-confidence. This is possible because the training portion is good and the conditions leading to PORPROV 2025 are still quite long. So there are still many athletes who experience good mood conditions so the presence of this athlete's mood also supports the athlete's successful performance both during training and during competitions.