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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.      

Salamsari Village is a village located in the southern part of Boja District, Kendal Regency. This village is located in the highlands of Kendal Regency where the majority of Salamsari village residents work as agricultural laborers and traders. Most of the food processing businesses are housewives. Several business actors who named their group joined the name Jajanan Khas Ndeso which sells several processed snacks including: various criping (criping cassava, banana, taro, breadfruit, etc.), various peyek (peyek nuts, anchovies, dele, etc.), kembang goyang, cendol savory, widaran, tempe chips, lumpit, and others. The aim of this activity is to improve financial management in the Ndeso Typical Snacks business group in Salamsari Village, Boja District, Kendal Regency. In running their business, they have not managed it well, meaning that in terms of administration, there has been no proper and correct recording. For some business actors, there are even bookkeeping or financial management that is still mixed up with their household finances, so they cannot know for sure how much profit they have earned from the business, as well as difficulties in knowing the development of the business they are running. Based on this, the service team has an interest to carry out outreach related to financial management, including about bookkeeping which must be separate from household finances, as well as simple reporting with related businesses. So that you can know the profits and financial position so that you can determine the direction of business development better and increase. We will publish the output targets from this trial in national journals, HKI, YouTube and through mass media.

Sterilization is the eradication of materials, substances, or tools from various live microorganisms or their resting stages. Bacterial and fungal vegetative cells can be killed at a temperature of 60 °C within 5 to 10 minutes. A data logger is a tool used to monitor the temperature inside an autoclave. Previous research on "Autoclave Data Logger" aimed to assist in recording temperature activities within the autoclave. When the device is turned on, it automatically records the temperature inside the autoclave and stores the temperature data read on an SD card. After the sterilization process is completed, the SD card is retrieved for reading on a personal computer in Excel format or converted into a graph. Therefore, the author developed an IoT-based autoclave calibrator tool with data storage. This IoT-based autoclave calibrator tool with data storage utilizes the ESP32 microcontroller for programming and as a source in the IoT system. The ESP32 is used to control the input from the waterproof DS18b20 sensor, which functions to read or detect the temperature in the autoclave. The data read by the sensor will be displayed on the IoT platform, which is the Blynk IoT application, and after the results are displayed on the IoT platform, they will be stored on an SD card.      

The determination of changes in the land surface is an event caused by changes in the volume of the rock layer below. and geological processes such as tectonic and volcanic activity, removal of material from the subsurface such as mining and natural causes such as the occurrence of holes in limestone. The purpose of this study is to determine the magnitude of land surface changes that occur in the Nias Island area caused by earthquakes. The data used in the processing stage with the DinSAR method in 2022 recording, with specifications of dual polarization VV + VH, beam mode IW (interferometric wide) and flight direction ascending. Sentinel 1 data used in this study are 4 pairs of scans, where each pair of scans consists of one scans being the master and another scans being the slave. The master image is the SAR image before the earthquake, while the slave image is after the earthquake. The magnitude of land surface changes that occurred on Nias Island, based on the 2022 earthquake, the largest uplift was the earthquake on December 30, 2022, with a range of values (1.012042) mm with an area of 72,641,981 Hectares. The largest subsidence occurred in the earthquake on December 30, 2022, with a range of values ranging from (-1.373125) mm to (-1.235427) mm with an area of 61347,891 Hectares.

Socialization activities to improve financial and accounting literacy in the community were carried out in Rumah Tiga Village, focusing on the role of financial and accounting literacy in family financial management. Rumah Tiga Village was chosen because it still needs understanding and skills about financial management and accounting to support economic development and community welfare. The methods used in this activity include practical demonstrations, surveys to the community, as well as cooperation with Rumah Tiga Village officials. The main focus of this socialization was to increase understanding of household financial management, achieving future financial goals, the importance of long-term savings, education on future investments, and emergency funds to avoid future financial difficulties. The role of accounting in recording income and expenses, preparing budgets, and understanding how to make household financial reports are important points for the community to become better at managing their finances. The implementation of this socialization activity is tailored to the needs of the village community, involving cooperation with the village government to increase understanding of financial literacy and accounting. It is hoped that this activity can provide good knowledge to the Rumah Tiga community about financial literacy and accounting in the community.

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data  analysis of  this study  was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.    

Poetry is the recording and interpretation of important human experiences transformed into a memorable and interesting form. Poetry is one type of literary work that is of interest to various groups and age groups. Not only reading poetry, some people are also interested in creating poetry. Linguistically, poetry is mostly free, not bound by specific rules. The use of figurative language sometimes makes it difficult to understand the meaning of beautiful words in poetry. The poem June Rainfall by Sapardi Djoko Damono is the subject of this research. The problem raised by the author is only limited to the meaning of words in this poem. The purpose of this research is to describe the meaning contained in the poem June Rainfall through semantic analysis, which focuses on analyzing lexical meaning, grammatical meaning, referential meaning, and figurative meaning. Qualitative descriptive method is used as the research method. The techniques used in this research include documentation techniques, library techniques, and note-taking techniques. The results of the discussion show that this poem can be analyzed through semantic studies.

New Kawih Wanda is a kawih created by Mang Koko based on Mang Koko's understanding and ability to create a kawih with a new style at that time. In creating it because he wanted to present new works of Sundanese Karawitan, Mang Koko tried to process traditional and non-traditional musical material so that his work had breath. Baru (new color) from previously existing Sundanese karawitan. In this category, Mang Koko makes it happen through vocal and hand skills. A kawih interpreter who is quite famous in the Priangan area is Ida Rosida. One kawih interpreter who is quite popular among the people of West Java is Ida Rosida. She was born on 26 August 1954 and is the daughter of the founder of Sundanese kawih art in West Java, namely Hj Koko Koswara or known as Mang Koko. The aims of this research are: (1) to find out the Sundanese kawih singing technique in the song reumis beureum dina eurih style of Ida Rosida (2) to find out the form, meaning and structure of the presentation of the song reumis beureum dina eurih style of Ida Rosida. The method used in this research is qualitative with a descriptive analysis approach. The techniques used in this research are observation, interviews and documentation techniques. The main instrument in this research is the research itself using tools in the form of field notes and recording tools in the form of cellphones.