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The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.    

The purpose of this study is to determine the accounting treatment of tangible fixed assets and how they are presented in the financial statements of the Myhijab store, Accounting Treatment of tangible fixed assets and how they are presented in the financial statements in accordance with PSAK no. 16, and the impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store. The study was conducted using a quantitative descriptive method. Data collection techniques using interviews and documentation, then quantitative descriptive analysis was carried out. The results of the study show that the Myhijab store records the acquisition of tangible fixed assets based on the purchase price alone without taking into account other costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. In accordance with PSAK no. 16, the recording of tangible fixed assets is based on their acquisition price, namely the purchase price plus the costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. The impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store is an increase in profit in 2021 by Rp20,350,000.00.      

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

Decisions mark the beginning of every action. In the context of educational organizations, decision making is directly related to the role of the school principal. As a manager, the principal has a key role in making decisions quickly, precisely and effectively, by utilizing data and information optimally to improve the performance of the educational environment. At Babakan Jamanis Integrated Middle School, the principal has succeeded in carrying out the decision-making process well. This can be seen from the stages carried out, including observation, data collection, planning and recording related to aspects of education in schools. The school principal also actively holds discussions with teachers to formulate policies, establish interpersonal relationships to manage events, provide ideas, involve teachers in training, and carry out supervision as part of management activities. All of these initiatives are reflected in teacher performance assessments which are not only useful for increasing teacher potential and performance, but also contribute to improving the quality of teaching and learning achievement at Babakan Jamanis Integrated Middle School.

This research is intended to find out (1) whether recording a film using a video camera and uploading it via Instagram story in the cinema constitutes a copyright violation. (2) what are the legal consequences of violations of film recording using a video camera in a cinema that is uploaded and distributed on social media Instagram stories? This research uses a type of normative legal research with a statutory approach, conceptual approach and case approach. The sources of legal materials used are primary legal materials and secondary legal materials. The primary legal materials in this research are legal materials of an authoritative nature such as statutory regulations, court decisions, and treatises, as well as official state documents. Meanwhile, secondary legal materials consist of books, scientific articles and other sources that are considered relevant to the research to be conducted. The results of the research show, firstly, that the act of recording film scenes by members of the public in a cinema, which in turn is uploaded to social media, cannot necessarily be classified as a criminal offence, on the grounds that the elements of this criminal act cannot be fulfilled. On the other hand, the community's intention to violate economic rights for commercial purposes must be fulfilled first to determine the action as a criminal offense. Second, legal protection by the government, in this case the Directorate General of Intellectual Property at the Ministry of Law and Human Rights of the Republic of Indonesia for creators or rights holders, can be done in two ways: the first is by instilling a sense of awareness in the community, and the second is by creating a legal protection policy ( new legal protection policy) by revising the Law on Copyright.

Online games are games that are liked by teenagers today and one of them is SMP N 1 Parigi students. To anticipate and minimize the bad impact that will occur for online students, it is necessary to have guidance from the school and especially from the parents of the students themselves. The purpose of this study was to determine the guidance and counseling services in overcoming the problems of students who are addicted to online games, special services to overcome online game addiction. This research is a qualitative research using a descriptive approach. Data were collected by interview, observation, documentation and recording. The results showed that the positive and negative impacts of online game addiction on students' academic behavior patterns and student learning outcomes. To reduce online game addiction in students, guidance and counseling services used by teachers are group guidance services. That is by providing an understanding of the dangers of playing excessive online games, both in groups which BK is often done in class or individually through group guidance services.

The WISN method is a resource management tool that calculates staff needs based on workload for certain staff categories and clearly the facility and type of health facility. This tool can be applied nationally, regionally, in health facilities, namely it is easy to use both technically, comprehensive, realistic and makes it easy to determine variations in human resource needs in various types of health services such as community health centers and hospitals. The aim of this research is to analyze the need for nursing staff based on workload using the Workload Indicator Staff Need (WISN) method in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai in 2023. The research design used was descriptive research using observational techniques. The population in this study were all nurses in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai, numbering 61 nurses, this population sampling was carried out using purposive sampling. The number of samples to be studied was 61 people. Data analysis was carried out using the WISN analysis. After the data was obtained from filling out the questionnaire by the researcher based on observations, recording and adjustments were made to the work documentation carried out by the nursing staff in the Inpatient Room. The results of research based on WISN method calculations show that the need for nursing staff in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai still lacks 3 nursing staff. The conclusion was that there was an influence between working time, activities of nursing staff, workload standards, slack factors and calculations of nursing staff needs for nursing staff on the need for nursing staff in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai, it is recommended that the Head of the Inpatient Room need to evaluate the division of tasks so that the nursing service process can be carried out well and improve the quality of service in the Inpatient Room at RSUD dr. R.M. Djoelham Binjai

This writing aims to determine the implementation of the use of Accurate online software at the Sukoharjo Regional Public Printing and Publishing Company (Perumda Percada). The main objective is to determine the positive impact of using Accurate online software on Perumda Percada. Perumda Percada as an entity operating in the printing industry, this company is faced with challenges in managing inventory, financial monitoring and efficient resource management. Information data is obtained from direct observation. The results show that the implementation or application of Accurate online has helped in recording finances at Perumda Percada. User-friendly, Accurate online makes it easier for employees to input and collaborate between departments. Apart from that, Accurate online software also helps management in monitoring the financial reports that have been produced.

This research aims to find out what the legal procedure is for applying for a title certificate for land bordering the Pioneer Lake District. Bone Bolango and what are the obstacles in applying for a title certificate for land bordering Pioneer Lake District. Bone Bolango. The type of research used is empirical legal research with a sociological juridical research model, a qualitative approach. The research samples were Huluduotamo Village Officials and several community houses on the outskirts of Perintis Lake. Data obtained through primary and secondary data were analyzed qualitatively and then presented descriptively. The results of the research show that the legal procedure for submitting a land title certificate at the Perintis Lake Border, District. BoneBolango, namely Measuring, mapping, land bookkeeping, registration and transfer of land rights as well as providing proof of rights as a strong sign of Bukiti, as well as Obstacles in Applying for Certificates of Land Rights on the Borders of Lake Perintis District. BoneBolango Juridically, this is contrary to article 19 paragraph (2) of the UUPA which states that "land registration in question is a series of activities which include measuring, mapping and recording land, registering land rights and the transfer of these rights as well as providing documents. proof of rights, which acts as a strong means of proof." Based on the existing legal basis, this should be a guarantee that the processing of land rights for every person who wishes to register land rights can guarantee their rights, so that one of the causes or occurrences of obstacles that occur in the field is not in accordance with what is stated in UUPA article 19 paragraph (2).

Financial management is very crucial in practice, both personal and business financial management. This is very important, especially for MSMEs, because poor financial management will have an impact on bookkeeping and make income and expenses confusing, especially if the business being run has started to increase in sales. Financial recording is an important thing but is often underestimated even though there are many benefits that entrepreneurs get by recording financial reports. There are many reasons why a business has not recorded financial reports properly, such as a lack of insight into what it is like to make or record its own financial reports and there are no resources that can handle it, as is also felt by the entrepreneur who owns the Tunas Sari semprong located in Rengasdengklok-Karawang. Starting from this, in this community service, we aim to provide basic training in simple financial recording to improve the performance of entrepreneurs' businesses. Apart from the manual, we also provide understanding in operating financial records using a digital application in the form of BukuKas which can be installed on business people's smartphones. This makes it easier for entrepreneurs to operate financial reports. With knowledge of financial reports, we can easily find out our income and expenses and can be used as evaluation material in improving business performance and developing the business we own. From the results of this training, it is hoped that entrepreneurs will be able to record simple financial reports and be able to operate the BukuKas application to make recording easier.

With the rapid development of technology, it benefits us in facilitating work in various fields. One example today is the use of modern technology in optimizing business processes. Information is one of the important assets for the Company in carrying out its business processes. With the rapid development of information technology also resulting in faster data movement, this must be used to help the Company in obtaining information quickly, precisely, effectively and efficiently. This is also evidenced by the increasing number of pioneering industries from small to large industries that are developing today. One of them is PT. XYZ. Of course, as a pioneering company, it requires a number of optimizations in its business process activities, one of which is reporting and recording. Because assets are one of the important elements in the Company's productivity, it is necessary to monitor the condition of assets regularly. The company still uses a manual asset damage reporting system using Whatsapp. Of course, this is less effective and efficient in the process, especially in recording activities to report damage to existing assets. Therefore, this study was conducted to help optimize the existing asset damage reporting system. From the results of the research, it can be seen using current technology, it can help optimize the reporting of damage to the Company's assets with the help of Google Sheets as its main database and Appsheet as a simple application for filling out reports.    

In an increasingly competitive business environment, research and development companies, especially in the agro-industrial sector, need to maintain operational efficiency and competitiveness by having an integrated management system. Enterprise Resource Planning (ERP) has become an effective solution in automating business processes. This study aims to analyze the implementation of the Odoo Inventory module at PT XYZ, focusing on inventory management and its impact on efficiency, decision making, and customer satisfaction. The research method used is descriptive qualitative involving interviews, literature study, and data collection through observation. The implementation of Odoo's Inventory module successfully overcomes the constraints of warehouse operations by providing features such as Receipt Product, Internal Transfer, Scrap Orders, and Inventory Adjustments. Thus, the company can track, manage, and adjust inventory efficiently, overcome recording errors, and increase transparency in inventory management. The results show that the implementation of ERP through Odoo Inventory module at PT XYZ brings significant benefits in improving operational efficiency and inventory management. The study recommends further evaluation of user acceptance of the implemented system as well as regular updates to the latest version of Odoo software. This study provides a better understanding of the benefits of ERP implementation in the context of research and development in the agro-industrial sector and identifies potential for further research in this area.    

This research aims to describe the form of inner conflict of the main character Rani in the short story Saat Mas Wants to Marry Again by Nirmala Rustini. The problem in this research is more focused on the form of inner conflict of the main character Rani. The method used in this research is a qualitative descriptive method, using a short story literary work entitled When Mas Wants to Marry Again by Nirmala Rustini as a research source. The data collection technique uses the note-reading method, by reading the entire short story and recording relevant data to be used as a source of research data. From the results of this research, it was found that there were five inner conflicts found in the short story When Mas Wants to Marry Again, namely feelings of sadness, feelings of anger, feelings of fear, feelings of anxiety, and feelings of disappointment.

This research aims to describe the form of inner conflict of the main character Rani in the short story Saat Mas Wants to Marry Again by Nirmala Rustini. The problem in this research is more focused on the form of inner conflict of the main character Rani. The method used in this research is a qualitative descriptive method, using a short story literary work entitled When Mas Wants to Marry Again by Nirmala Rustini as a research source. The data collection technique uses the note-reading method, by reading the entire short story and recording relevant data to be used as a source of research data. From the results of this research, it was found that there were five inner conflicts found in the short story When Mas Wants to Marry Again, namely feelings of sadness, feelings of anger, feelings of fear, feelings of anxiety, and feelings of disappointment.

ABSTRACT. This article discussess the closeness between random object service gacha(lootbox) with gambling which raises concerns about plunging players, especially children. This article aims to see the closeness between gacha system and gambling, made by the method of literature study, namely through recording, literature review and data processing. The data taken is seen from the current situation and then collects information about the topic being discussed. The similarity between gacha and gambling systems shows the closeness between, players who paid for gacha can be said to be gambling. Meanwhile, players who don’t pay and just have fun are not decisive called a gambler. However, there needs to be a deeper analysis of this matter.   Keyword : Game, Gacha, and Gambling   Abstrak. Artikel ini membahas kedekatan antara layanan benda acak gacha(lootbox) dengan judi yang memunculkan kekhawatiran akan menjerumuskan pemain terutama anak – anak. Artikel ini bertujuan untuk melihat kedekatan antara sistem gacha dengan judi, dibuat dengan metode studi literatur yakni melalui pencatatan, kajian Pustaka dan pengolahan data. Data yang diambil dilihat dari keadaan yang sedang terjadi saat ini kemudian mengumpulkan informasi mengenai topik yang dibahas. Kesamaan antara sistem gacha dan judi menunjukkan kedekatan antara keduanya, pemain yang membayar untuk melakukan gacha dapat dianggap sebagai perjudian. Sedangkan pemain yang tidak membayar dan hanya bersenang – senang tidak mutlak disebut sebagai penjudi. Meskipun begitu, perlu adanya analisis lebih dalam mengenai hal tersebut.   Kata Kunci : Game, Gacha, dan Judi

Hospitals have various operational activities, including production, marketing and financial recording activities. The concept of operations management is very important for managing hospital operations. Globalization has had an impact on changes in the strategic environment. Globalization has triggered the emergence of competition in various fields. With this competition, every hospital strives and is required to improve the quality and quality of services both in terms of methods and technology used to support services. Quality control must be implemented and maintained properly as a value that has an impact on all aspects of the hospital, one of which is increasing turnover from the business side. A quality management system is an arrangement that ensures the achievement of planned quality goals and objectives in hospital services. To carry out quality hospital services, it is necessary to implement good operational management as a means of supporting high quality hospital services that have value in the point of view of the community. This phenomenon exists, therefore the authors use the scoping review method as a research method. This aims to review previous literature that has explored the quality of hospital services and the implementation of operational management as a means of quality control in hospitals.

The research focuses on analyzing one part of a speech act, especially illocutions. The author analyzes how illocutions are used in a certain context in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel. The research aims to analyze the use of illocutionary speech acts in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel, with a focus on the illocutionary theory developed by J. L. Austin, which includes five main forms; representative (assertive), commissive, directive, expressive, and declarative. Research was conducted to better understand how messages and communication are conveyed in the context of the video. This research combines methodological and theoretical approaches. From a methodological aspect, the research applies qualitative methods with descriptive analysis. Theoretically, research is related to the field of pragmatics. The type of research used is a pragmatic study that uses qualitative descriptive methods which include examining documents, listening, and taking notes as data collection tools. The technique for collecting data was carried out using SBLC techniques and recording. Apart from that, the research also used the distribution and matching method for data analysis. This research is useful for knowing how to classify speech acts and increasing knowledge in the field of pragmatics, especially in illocutionary speech acts. In the results of data analysis, 41 data were found from various types of illocutionary speech acts. The number of data for each speech act, namely assertive, is 22 data, directive 7 data, declarative 2 data, commissive 1 data, and expressive 9 data. Based on the research results, the variety of speech acts that are often used in speech on the Indonesian Ministry of Education and Culture's YouTube channel videos are assertive speech acts. The assertive speech acts that appear in the video are statements stating, opinions, showing, reporting, speculating, mentioning, and asserting.

This research is a pragmatic study that focuses on performative speech acts in the Narrative Text in the Book "Narrative Text and Literacy of Fiction-Nonfiction Books (Cas from Stories and Books) Module 5 Indonesian Language Package B Equivalent Junior High School Class IX". Performative speech is an action that has been completed by the speaker and that by expressing it means that the action is completed at that moment. In performative speech there are actions that lead to commissive, representative, conative and directive actions. The purpose of this study is to describe the performative speech acts in the Narrative Text in the Book "Narrative Text and Literacy of Fiction-Nonfiction Books (Cas from Stories and Books) Module 5 Indonesian Language Package B Equivalent Junior High School Class IX" so that it is expected to add references to pragmatics research, especially in speech act research. This research method is descriptive qualitative research, which is a research method that aims to make a systematic description. The research approach used a theoretical approach. The methodology used is descriptive qualitative, which is researching on natural object conditions where the researcher is the key instrument. Data collection techniques through listening, reading and recording techniques. The results of the discussion found 10 data in the form of performative speech acts in the book "Narrative Text and Literacy of Fiction-Nonfiction Books (Cas from Stories and Books) Module 5 Indonesian Language Package B Equivalent Junior High School Class IX". The benefit of this research is that it can be used as a development and development of Indonesian language, can be used as a reference for students to students through data examples obtained in this article and can be used as a treasure of pragmatics literature that is already available.

UPT SMPN 34 Gresik is one of the educational institutions that faces challenges in managing teacher attendance and salaries efficiently. Because UPT SMPN 34 Gresik currently still uses manual recording of teacher attendance, so it takes quite a long time. To overcome this problem, the researcher proposes creating a web-based Teacher Attendance System using the Waterfall design methodology with a MySQL database. The aim of establishing this web-based teacher attendance system is to assist teachers in carrying out attendance attendance efficiently and assist educators and teaching staff in managing teacher salaries based on attendance better. The need for an inclusive teacher attendance system, and the need for optimal salary calculations at UPT SMPN 34 Gresik are resolved through this research. From the conclusions obtained from the process of observation, interviews and literature study, this web-based teacher attendance system is expected to increase the efficiency of human resource management in the education sector. Researchers hope to provide comprehensive and sustainable answers to the needs of UPT SMPN 34 Gresik.