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Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

This research explains research on the management of the implementation of inclusive education in Islamic educational institutions. The aim of this research is to reveal the ABK service system that is integrated with formal education services. The method used in this research uses a library research method or approach, where library research can be understood as a series of activities related to data collection methods, reading, recording and processing library research materials. The results of this research show that inclusive education as a ABK service system is integrated with formal education services, the existing problems and solutions provided include; Inclusive Education is equated with National School Education, Procedures for resolving problems faced by Schools in Carrying out Inclusive Education, Implementation of Inclusive Schools at Islamic Education Institutions, Policies and Solutions for Handling Problems that Occur in Schools that Cover Inclusive Education.

The role of a notary as a party who has the authority to legalize a marriage agreement in the form of a written agreement, with the intention of converting the marriage agreement into a notarial deed if the parties wish. Recording a prenuptial agreement on a marriage certificate is considered very important because a married couple during the marriage period must have carried out a legal action, if no recording is made, the marriage agreement is only binding for the parties who make it. The method used is a normative legal approach or statutory approach. This paper concludes that: 1) Notaries have an important role in making a marriage agreement deed by writing down the wishes of the husband and wife by applying Article 1338 of the Civil Code concerning freedom of contract and Article 1320 of the Civil Code concerning the valid requirements of the agreement. 2) When viewed from the community's point of view, there are many factors that cause notaries to notarize marriage agreements, such as unclear legal rules such as what and how the law is. It is also difficult for the community to make an agreement between the notary or the dukcapil office and the lack of public interest in making a prenuptial agreement.

This research aims to determine the position and role of music aggregators in the digital music industry and the legal liabilities of music aggregators towards the copyright of music creators. This is a normative legal research of a prescriptive nature with a statutory approach. The legal materials used are primary and secondary legal materials, through literature study, and the technical analysis of legal materials using syllogism with a deductive thinking pattern. Based on the research results and discussions, it can be seen that music aggregators have a position as partial copyright holders of music that has been entrusted to them and play a role as distributors and managers of music royalties that have been entrusted to them. Meanwhile, the legal liabilities of music aggregators as stipulated in the Copyright Law are the recording of licensing agreements, determination of royalties in accordance with prevailing industry practices and fairness, and other liabilities that arise along with licensing agreements.    

Poetry is one of the most interesting forms of literary work but is full of meaning. Poetry is a medium for conveying feelings and ideas with beautiful words. Poetry as a meaningful aesthetic work is also a recording and interpretation of human experience composed in the most memorable form. Poetry can make us laugh, cry, smile, think, reflect, be moved and even get emotional and angry. Until now, poetry can be an illustration of the cultural progress of society. How the writer of the poem views his world is a real picture of the culture that surrounds him. Because the progress of society from time to time always increases, bringing changes in the style, nature and form of poetry. Poetry changes following developments in taste, ever-changing aesthetic concepts, and intellectual progress. The aim of the research is stated in a sentence that explores or deepens the inner structure of poetry. The inner structure intended is: theme, tone, feeling and message. The method used in this research is descriptive analytical method. This method also attempts to describe facts logically. Through this method, the researcher tries to analyze the inner structure of Joko Pinurbo's poem entitled "Happy Birthday, Book", while the analysis of this poem is described in his own words and language.

Poetry is one of the most interesting forms of literary work but is full of meaning. Poetry is a medium for conveying feelings and ideas with beautiful words. Poetry as a meaningful aesthetic work is also a recording and interpretation of human experience composed in the most memorable form. Poetry can make us laugh, cry, smile, think, reflect, be moved and even get emotional and angry. Until now, poetry can be an illustration of the cultural progress of society. How the writer of the poem views his world is a real picture of the culture that surrounds him. Because the progress of society from time to time always increases, bringing changes in the style, nature and form of poetry. Poetry changes following developments in taste, ever-changing aesthetic concepts, and intellectual progress. The aim of the research is stated in a sentence that explores or deepens the inner structure of poetry. The inner structure intended is: theme, tone, feeling and message. The method used in this research is descriptive analytical method. This method also attempts to describe facts logically. Through this method, the researcher tries to analyze the inner structure of Joko Pinurbo's poem entitled "Happy Birthday, Book", while the analysis of this poem is described in his own words and language.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

Research on the role of extension workers in the development of women's farmer groups (KWT) in Selupu Rejang District, Rejang Lebong Regency aims to analyze the role of extension workers in the development of Women Farmers Groups (KWT) in Selupu Rejang District. The research was conducted in January 2022 in Selupu Rejang District, Rejang Lebong Regency, Bengkulu Province. Determination of the location is done intentionally (purposive sampling) with the consideration that this location is the center of agriculture in the Rejang Lebong highlands which has many farmer groups, one of which is the Women Farmers Group (KWT). This study has two types of primary data that are processed and analyzed, namely quantitative data and qualitative data. Qualitative data from the questionnaires in this study were collected and the answers were studied which then coded the data to obtain quantitative data. The collected data was statistically processed using SPSS for Windows and Microsoft Excel. Checking the completeness and consistency of the answers on the questionnaire sheets, diaries, and audio recordings was carried out at the stage of studying the answers to the questionnaire. The Microsoft Excel program was used at the data coding stage where all quantitative data obtained from the complete and per variable questionnaire answers were entered into the Microsoft Excel program. The stages in analyzing the data are Validity Test, Reliability Test, Likert Scale Analysis and Hypothesis Testing. The role of extension workers is very important in the development of the Women Farmers Group (KWT). Judging from the three categories, namely the role of the instructor as a mentor with a score of 77% in the high category, it can be said to be growing because KWT has been able to innovate by creating new things in farming activities and can also think that farming activities are not only limited to planting but can also perform processing in order to increase the selling value of agricultural products.

This research aims to examine illocutionary speech acts in the text of the speech "Inauguration of Professor at the Faculty of Engineering, Tarumanagara University by Tri Harso Karyono" . A descriptive qualitative approach with content analysis method was used as the research method . Data collection is carried out by recording and marking important points which will later be used as analysis material . The research results show that in speech texts, speakers use a lot of speech that leads to illocutionary speech acts. Four types of illocutionary speech acts are found in it. Namely assertive or representative, expressive, directive and declarative illocutionary speech acts . In this research, the function or use of illocutionary speech acts and speaker strategies will be described which makes the current research different from previous research . Even though there is already a lot of research out there that examines illocutionary speech acts , the author hopes that the research carried out this time can provide benefits for the development of pragmatics and broaden readers' horizons . Not only that, it is hoped that this study will also provide benefits to the general public and students majoring in Indonesian.    

In today's digital era, most people use smartphones for various purposes. In the laboratory field,  as an innovation in laboratory examinations, and as a form of community service to promote healthy living and change people's lifestyles, medical laboratory technicians play a role in creating medical record applications. The development of this application is based on the fact that patients often forget about the examinations they have undergone, making it difficult to accurately record medical history. The examinations conducted on patients are a benchmark for lifestyle patterns that should be carefully considered by patients. This attention begins with the periodic recording of health history, which should be done to anticipate spikes or abnormalities in the body's condition. The application system, created through a semi-automatic method for recording and reminding examinations, is able to minimize errors or inaccuracies in the examination results in the history, thus facilitating self-control of both lifestyle, examinations, and health. Medical record application software can provide health data from previous laboratory examinations and can provide reminders for the next scheduled examination."

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.

Perlocutionary speech is a speech that the deliverance is intended to influence the speech partners. In this research, an analysis of the form of perlocutionary speech contained in the drama "The Glory Part 1" is presented, which tells the story of a character named Moon Dong-eun who experienced bullying when she was in high school. Researchers chose to make the drama as a source of research data because the drama has a high level of popularity and contains a lot of power or perlocutionary speech effects. Hence, the research aims to reveal and describe the intent and ability or effect included in the drama. This research has two benefits, namely as a finding of the form of perlocutionary speech acts that can be applied as the material for expansion and strengthening in analyzing pragmatic studies. Then the second as a lesson for the community about the importance of maintaining speech in communicating to avoid the adverse effects of perlocutionary speech acts. The approach used in this research is divided into two, namely methodologically and theoretically. The methodological approach uses a qualitative descriptive approach, while theoretically, it uses pragmatic analysis. Further, the methods used are divided into three collections, data analysis techniques and data analysis result presentation techniques. Data collection techniques use listening and recording strategies, data analysis techniques use the equivalent method, and data analysis results in presentation techniques use informal methods. After conducting research, researchers found 34 results of perlocutionary speech acts with various forms of speech, such as threatening, frightening, degrading, harassing, humiliating, praising, granting requests, and fun, resulting in negative and positive effects on speech partners.

One of the educational institutions that is involved in managing correspondence is UPT SMPN 34 Gresik. Because UPT SMPN 34 Gresik still applies manual accounting methods, it requires a lot of paper for recording and as a result there is a buildup of archival data. Researchers propose the use of a MySQL database and a design process to create a web-based letter filing system to overcome these problems. Fall out. After this research is completed, a web-based letter filing system will be developed at UPT SMPN 34 Gresik with the aim of increasing efficiency, speeding up the archiving process, and ensuring accurate and safe document storage. The web-based technology letter filing system is expected to simplify administrative tasks and improve school policy and human resource management, based on insights from observation, interview and literature study methodologies. The aim of this research is to be able to provide UPT SMPN 34 Gresik with comprehensive and long-term answers to its demands.  

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

Electronic nursing care documentation plays an important role in maintaining patient safety. Electronic documentation can identify the potential for increasing efficiency and effectiveness in providing nursing care. The purpose of this article is to determine the application of electronic nursing care documentation management. This research is a case study obtained when students carried out the Nursing Management Stage practice at one of the hospitals in Bogor City from 16 October - 10 November 2023. Data collection was carried out through several processes which included management review of electronic documentation based on 5M, SWOT analysis and formulation and problem priorities using the criteria of magnitude, severity, manageability, nursing concern, affordability which are assessed with a score of 1 – 5. The vision of room X is electronic-based so that effective nurses need time to adapt to technology to carry out electronic-based nursing documentation. The conclusion is that documentation of nursing care plays a crucial role as an important process for recording patient care information.

The presence of the E Court system in online trials creates legal loopholes regarding violations of the defendant's rights in trials regarding Due Process Law. The court cannot ignore this fact. Therefore, it is necessary to carry out an in-depth study and analysis to ensure that the implementation of electronic trials does not violate important principles needed to maintain justice and the human rights of defendants during the trial process. Formulation of the Problem of this Thesis How to regulate the defendant's consent in the implementation of electronic criminal trials in Indonesia? and What is the electronic criminal trial mechanism that guarantees due process? The research method used by the author is Normative Juridical to study E-Court from the perspective of applicable laws and regulations and legal principles. The results of the research are that the regulation of the defendant's consent in carrying out criminal justice electronically in Indonesia based on Perma 4 of 2020 is an effort to protect the defendant's rights in the criminal justice process. The defendant's consent is necessary to ensure that the defendant understands his or her rights and is not forced to participate in the trial electronically. Perma Number 4 of 2020 regulates several ways to carry out electronic trials, such as defendants attending the trial from the place of detention with or without being accompanied by a Legal Advisor, or defendants who are not detained can attend the trial in the Court's court room or at the Prosecutor's office accompanied or without being accompanied by an Advisor. Law. This defendant consent mechanism must also pay attention to complete and timely notification to the defendant, the defendant's access to necessary technology, the defendant's right to be represented by a lawyer, preservation of trial recordings, and special consideration of personal rights and data security.    

The SIADUIN application system provides a number of services, namely complaints for facilities and infrastructure, services to complaints against foreigners and there is also an information service about services available at the Class I Non TPI Depok Immigration Office. However, in its implementation, various problems were found, one of which was that the results of complaints and complaints from the public were still slow in capturing and responding to them and they also often complained about a slow system and the absence of Playstore and Appstore, which made it easier for the public to access them. This research aims to determine and analyze the effectiveness of the SIADUIN application system and improve the quality of public services by the Class I Non TPI Depok Immigration Office. To determine the effectiveness of the SIADUIN application using the program effectiveness theory proposed by Budiani (2007; 53), there are four indicators to determine program effectiveness, namely, accuracy of program targets, program socialization, program objectives and program monitoring and supervision. The research method used in this research is a descriptive method with a qualitative approach. The results of this research show that the effectiveness of the SIADUIN application system in improving the quality of complaints and public services by the Class I Non TPI Depok Immigration Office in complaint and information services is still not effective. It is known that the recording and management of complaints is recapped every two months, this is inversely proportional to the complaints and grievances submitted by the public every day.

The usage of manual keys in door security has become obsolete due to the increasing risk of theft and loss of valuable items. Observations at the Dean’s Office of the Faculty of Engineering at Universitas Negeri Padang reveal the shortcomings of manual key systems, including the possibility of getting stuck, lost keys, and the inability to record access. TCAD (Tap Card Access Door) offers a solution by utilizing NFC and cameras to directly monitor door access. This research aims to develop TCAD that can real-time monitor door access and store usage data. The development method for TCAD follows the waterfall model, and the system is designed using PHP with the Laravel framework, JavaScript, MySQL as the DBMS, and Visual Studio Code as the editor. Test results demonstrate that TCAD with NFC and web-based monitoring simplifies access entry recording, facilitates data collection during user room access, and improves data search efficiency. With TCAD, it is expected that door security and access monitoring can be better controlled and more efficient in line with current technological advancements.