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This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

This research was conducted to analyze the mechanism for distributing commissions for sales of consignment goods to snack business actors in Sidodadi Village, Sekampung, East Lampung. Research was conducted on two cassava cracker making home industries, namely the Pelangi Cassava Cracker Home Industry and the Satria Cassava Cracker Home Industry which implemented a consignment sales system. Data was obtained through interviews with business owners. The research results show that there are differences in basic prices and commissions between the two home industries which are influenced by several factors. The recording system for consignment sales has not been fully implemented. It was concluded that the commission distribution mechanism had been carried out based on an agreement, but consignment accounting records had not been implemented completely.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research is motivated because in the educational process an educator is required to improve the quality of learning in the classroom in using or creating strategies in learning to develop some of the material that must be conveyed by educators to their students, which in the Islamic Religious Education materials are not all materials that can be suitable in the use of Active Knowledge Sharing learning strategy material. The purpose of this study was to determine the analysis of active knowledge sharing learning strategies in the material of Muslim and Muslimah dresses as a mirror of personality and beauty. This research uses a literature study method or (Library research). Library research is a series of activities related to library data collection methods, reading and recording and processing research materials. The data analysis technique used is how the research data is developed and processed into a simple framework that involves a selection process and then draws a conclusion. The results of this research analysis are: The Active Knowledge Sharing learning strategy can or is suitable for use in Islamic religious education subjects in the material of Muslim and Muslimah clothing, a mirror of personality and beauty.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

This study aims to design and build an employee attendance management application. At the Prabumulih City Transportation Service, this application is designed to simplify the process of making employee data reports. At the Prabumulih City Transportation Service, the method carried out at the Transportation Service still uses the manual method, which is still using paper, then if the submission is approved by the staff, the admin will directly input it into Microsoft Excel. Which often results in problems such as, time leaks. The problems that exist in the Department of Transportation are as follows attendance, the process of recording attendance and reporting as a result it will take time to recap and make reports, and how to design and build an employee attendance application at the Department of Transportation of the City of Prabumulih. Therefore the authors designed a Web-Based Application at the Transportation Service Titled "Design of Employee Attendance Applications at the Web-Based Prabumulih City Transportation Service".

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

ABSTRACT The community's life in Sambas has long been known for its handicrafts, specifically bamboo and rattan crafts, which boast unique diversities. The art of weaving bamboo and rattan has been a source of livelihood and an integral part of Malay culture that needs to be preserved. Therefore, media is required as a means of preservation, and one of the approaches is by creating a documentary film. This research aims to produce a documentary film as a cultural preservation medium. The making of this documentary film employs the cyclic strategy method and applies cinematography techniques in video recording.Based on the results of testing by two media experts, the film received a score of 90%, while two subject matter experts gave it a score of 88%. Furthermore, from 30 respondents, 91.73% expressed their strong agreement with the content, indicating that the documentary film is suitable for publication. It has a duration of 19 minutes and 22 seconds, with an H.264 1080p format, specifically MP4.

In the current era of globalization, the use of computer technology has been widely used, including in the operations of non-formal organizations such as farmer women's groups (KWT), one of which is in administration, activities, schedules, sales. agenda, and reporting is still manual, namely with bookkeeping records and does not yet have a system for this. Given these problems, the right solution is to create a web-based information system for women farmer groups (kwt). In analyzing and designing, the author uses a software development method that uses the V-Model method, which is an extension of the waterfall model. It is called expansion because the stages are similar to those in the waterfall model. If in the waterfall model the process is carried out linearly, then in the V model the process is branched. In this V model, the relationship between the software development stage and the testing phase is described. The purpose of this research is to produce an information system that can make it easier for the kwt to do administration. activity. timetable. sale. agenda. and reporting without recording with the books.

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.

The management of incoming letters and outgoing letters at the Department of Industry and Trade of Medan City refers to the processes and activities carried out to receive, process, and distribute letters received or sent by Disperindag. In this study, it will be discussed how the incoming and outgoing mail management system on Disperindag's foreign trade licensing governance, as well as the obstacles experienced in the process of Disperindag's incoming and outgoing mail governance. this type of research is qualitative research that uses a series of sentences to describe the data. The method used in this research is descriptive method. Descriptive method is a method whose data sources are in the form of text, images and in the form of sources from books. and information from employees and the head of the Medan Industry and Trade Office. This research uses written data sourced from interviews during college internships, scientific journal books and previous research. The results of this study indicate that the process of handling incoming letters includes receiving letters, recording letters, sending letters, and processing letters. While the processing of outgoing letters includes preparing letters, typing letters, signing letters, recording letters, copying letters, and sending letters.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The effectiveness of learning is certainly an important issue, but if you look at the development in the world of education and also the role of teachers today is changing more and more so it is very important to consider the effectiveness and role of teachers in the independent learning curriculum. Teachers as free learners are needed as active and enthusiastic leaders, creative, innovative, and good at being helpers of change in schools. The purpose of writing this article is to discuss the effectiveness of learning and most importantly the role of the teacher itself, especially in the use of the independent learning curriculum as it is today. Then literature related to data sources used themes, be it books, articles, journals, and other sources on the internet. The research method of library research is used by finding and collecting relevant sources, with the tena studied or raised, then drawing conclusions and recording important things and then implemented in writing.

The role of Pokdarwis in carrying out the development of an area is considered strategic in building an equal distribution of welfare for local communities. Pokdarwis Srikandi, which is based in the Tinjomoyo sub-district area of Semarang, is expected to be able to develop the potential of its area into tourism business activities that can revive the economy of the people in the area. With the average management and members having different educational backgrounds, the Pokdarwis management must work hard to continue to equip and improve the abilities of their members, especially in governance management, because they are the spearheads of the Pokdarwis in providing services to visiting guests or tourists. The form of governance management Technical guidance activities include lectures on Pokdarwis governance, with material related to Pokdarwis administrative governance provided. The next implementation of capacity and capability improvement is the implementation of financial administration training carried out by creating simple financial reports and directly practicing the process of recording the organization's income and expenditure transactions. Governance management capabilities are needed to realize the sustainability of tourism management in the Tinjomoyo Village area, especially in administrative management and financial administration management.

There are jobs in the warehouse that are still not optimal, one of which is managing administration and other activities related to warehouse mechanics and inventory. In the warehouse management section, employees record incoming goods, outgoing goods, and stock of goods by recording them in the inventory book, resulting in a buildup of inventory which often causes discrepancies between the release of goods and transaction funds. The research method used to solve problems is by using interviews and observation methods and for system development using the object oriented method. The results of this research produce a warehouse inventory information system that is capable of carrying out web-based warehouse recording transactions, so it is hoped that it can help with problems in PT Laz Coal's warehouse inventory.

This study aims to delineate the values of local wisdom within the oral tradition of Umpasa from an ecolinguistic perspective. The ecolinguistic perspective is supported by communication ethnography studies. Data for this research were collected using observation methods, note-taking techniques (linguistics), complemented with ethnographic conversation methods and recording techniques (ethnography). Data analysis employed the extralingual correspondence method and contextual analysis techniques. The results of the analysis indicate that local wisdom within the oral tradition of Umpasa is manifested through tangible forms of local wisdom such as rocks and water, ulos motifs, and traditional houses; as well as through intangible forms of local wisdom such as proverbs, advice, and poetry. Each form of local wisdom manifests noble values that reflect the collective cultural appreciation of the society. This research examines the values of local wisdom embodied in the oral tradition of Umpasa within Batak society through an ecolinguistic approach and communication ethnography studies. The oral tradition of Umpasa is an inseparable part of the rich and diverse Batak culture, containing advice, proverbs, and songs laden with ancestral wisdom and teachings. Unlike physically tangible local wisdom, Umpasa exists as an intangible heritage transmitted orally, bringing deep understanding of the relationship between humans and nature and culture. These dimensions of local wisdom reflect the collective cultural appreciation of Batak society. The implications of this research involve understanding and promoting the preservation of local culture and enhancing appreciation for local wisdom within Batak society and beyond