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Pelatihan bagi pegawai merupakan hal yang sangat penting bertujuan untuk meningkatkan pengetahuan, keterampilan, sikap, dan kedisiplinan pada pegawai dalam melaksanakan pekerjaannya, Manajemen sumber daya manusia adalah salah satu cabang ilmu manajemen yang berperan mengatur sumber daya manusia dalam kegiatan suatu perusahaan. pada UD Ujes Sejahtera merupakan perusahaan yang menyediakan kebutuhan pokok masyarakat. Penelitian ini bertjuan untuk mendeskripsikan manajemen sumber daya manusia yang ada pada perusahaan UD Ujes Sejahtera dengan cara melakukan pelatihan pada seluruh pegawai lama maupun baru guna meningkatkan pengetahuan dan skil agar kualitas sumber daya manusia yang ada sesuai dengan kebutuhan perusaan guna menunjang kemajuan usaha. pada penelitian ini peneliti menggunakan metode deskripif dengan jenis penelitian kualitatif data-data seconder yang digunakan dikumpulkan dengan cara wawancara pada pemilik UD Ujes Sejahtera dan pada pegawai. Dari hasil penelitian dapat disimpulkan bahwa dalam pelatihan dapat memperbaiki kualitas sumber daya mansia, UD Ujes Sejahtera sudah melakukan pelatiahn sumber daya manusia disetiap fungsi bisnis yang ada pada perusahaan disimpulkan bahwa penulis akan membahas bagaimana peran pelatihan guna memperbaiki kualitas sumber daya manusia agar dapat bekerja dengan optimal.

Penelitian ini dilakukan karena strategi pemasaran yang perlu dikembangkan dalam perusahaan yang akan membuat nasabah semakin percaya dengan PT BPR NBP 32 Karawang, tujuan dari penelitian ini untuk meningkatkan minat nasabah dalam menentukan jenis produk tabungan.penelitian ini menggunakan pendekatan deskriptif kualitatif yang  di lakukan oleh penulis saat sesudah menjalani kerja praktik , lokus penelitian ini di beberapa pasar yang penulis kunjungi bertemu dengan  nasabah BPR NBP 32 Karawang,informan dari penelitian ini adalah 4 nasabah laki-laki yang berada di pasar rengasdengklok , dan 3 nasabah perempuan yang berada di pasar karawang (Tuparev), 3 orang perempuan yang berada di pasar Johar. Data dikumpulkan melalui wawancara dan survey lapangan. penulis mengamati bahwa yang mempengaruhi nasabah dalam mengambil keputusan jenis tabungan yaitu salah satunya adalah suku bunga jenis tabungan tersebut. Selain itu kepercayaan  nasabah  kepada perusahaan salah satu kunci nasabah untuk menyimpan uang nya dikarena kan legalitas perusahaan yang sudah di awasi OJK sehingga nasabah  merasa aman dalam menabung.Oleh karena itu nasabah menyimpan uang untuk dipergunakan sebagai modal usaha tanpa harus melakukan proses yang rumit saat pencairan. selain tabungan takesra ada pula tabungan pundi yang mana dipilih oleh nasabah sebagai tabungan berhadiah. Karena tabungan pundi ini memiliki undian mobil dan motor disetiap per enam bulan sekali. Sudah banyak sekali nasabah BPR karawang yang memenangkan undian tersebut. Oleh karena itu nasabah percaya dan tertarik untuk memilih tabungan pundi.

Penelitian ini dilakukan di Toserba Yogya Grand Karawang. Toserba Yogya merupakan salah satu mall supermarket yang ada di Kota Karawang dengan jumlah pelanggan yang cukup banyak. Toserba Yogya Grand karawang dalam melayani konsumen yang mengantri untuk melakukan transaksi pembayaran di kasir selama ini memerlukan waktu yang relatif lama sehingga antrian menjadi panjang. Jika antrian panjang, akibatnya konsumen akan merasa tidak nyaman. Analisis dengan menggunakan sistem antrian metode tingkat aspirasi menunjukan bahwa jumlah kasir di Toserba Griya Yogya Grand Karawng ini harus ditambah, yaitu dari yang semula hanya ada pelayanan dengan 7 kasir, menjadi 12 kasir pada waktu-waktu sibuk yaitu pada hari Sabtu dan Minggu dari pukul 17.00 hingga pukul 21.00. Hasil penelitian ini merekomendasikan kepada Toserba Yogya untuk menambah 4 pelayanan kasir menjadi 12, dengan tujuan agar pelayanan kepada pelanggan dapat lebih efektif.

Tujuan Praktikan memilih untuk melakukan kegiatan kerja praktik di PD. Mustika Prima Telur Dawuan karena ingin mempelajari bagaimana strategi yang digunakan untuk meningkatkan kinerja pegawai di PD. Mustika Prima Telur Dawuan. Selain itu juga Praktikan ingin mempelajari bagaimana atasan mengelola karyawannya sehingga menghasilkan kinerja yang baik. Metode yang digunakan dalam praktik lapangan ini yaitu menggunakan metode analisis deskriptif kualitatif, yang bertujuan untuk menjelaskan objek penelitian dan permasalahan penelitian sedetail mungkin dengan menggunakan fakta lapangan. Dapat disimpulkan Strategi yang digunakan PD. Mustika Prima Telur Dawuan diterapkan strategi yang lebih terkait lingkungan internal dan eksternal, analisis alternatif strategi, tujuan, serta implementasi.

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.

Business legality is a standard that must be met by economic entities. Micro, small and medium enterprises (MSMEs) must meet these requirements to compete in the free market era. This requirement is problematic because many business actors do not have business legality. We face various obstacles such as lack of means to ensure legality, difficulty in responding, and lack of knowledge. This paper discusses the results of community service provided, namely assistance and the importance of business legality for MSMEs. The purpose of this service is to raise awareness and provide a framework of thinking about the importance of business legality for MSMEs to compete in the open market. The implementation method used is touse in-depth interviews, observation, and documentation. The result of the implementation is the issuance of a Business Identification Number (NIB) which is the legal umbrella of an official business and recognized by the state through the OSS Institution or known as Online Single Submission.

This study aims to analyze the marketing strategy used by Kedai Geprek Niki in facing business competition in the digital era. This study uses qualitative research methods by interviewing the owners and customers of Kedai Geprek Niki. The results show that Kedai Geprek Niki still uses word of mouth marketing as the main method to develop its business. This is done by ensuring quality food and good service to increase customer satisfaction and make them recommend Kedai Geprek Niki to their friends and family. In order to increase customer satisfaction, Kedai Geprek Niki also pays attention to service aspects. They provide special training for their staff to provide good and friendly service to customers. Kedai Geprek Niki also pays attention to aspects of cleanliness and environmental comfort. Based on the results of this study, it can be concluded that Kedai Geprek Niki has managed to survive in the digital era by adopting a marketing strategy that is in line with current business trends. They leverage technology and strengthen their word-of-mouth marketing strategy by focusing on product and service quality.  

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables. 

The purpose of this non-profit activity is to educate and support micro, small and medium enterprises (MSMEs) by providing an understanding of the basic concepts of SME taxation and the use of applications related to MSME tax obligations. The 1implementation 1of 1charity 1activities 1takes 1place 1in 1several 1stages. 1The 1first 1stage 1is 1the 1design 1stage 1through 1observation 1and 1preliminary 1discussions. 1The 1second 1stage 1is 1the 1implementation 1of 1activities 1in 1the 1form 1of 1technical 1advice 1and 1guidance, 1carried 1out 1through 1presentation 1of 1material 1and 1practice 1of 1calculating 1and 1reporting 1taxes, 1discussions. 1The third stage is monitoring which aims to answer the problems of SMEs in fulfilling their tax obligations independently. An evaluation step follows, the 1purpose 1of 1which 1is 1to 1evaluate 1the 1activities 1implemented. 1The 1positive 1development 1of 1MSME 1development 1is 1not 1in 1line 1with 1the 1level 1of 1government 1tax 1revenue 1in 1this 1sector. 1This 1is 1because 1MSME 1taxpayers 1do 1not 1fulfill 1their 1tax 1obligations. 1April 12022. 1Information 1on 1MSME 1taxes 1and 1fees 1is 1still 1limited. 1Therefore 1it 1is 1necessary 1to 1support 1the 1development 1of 1SMEs 1also 1in 1the 1tax 1sector. 1During 1the 1COVID-19 1pandemic, 1MSME 1mentoring 1courses 1were 1conducted 1virtually. 1This 1training 1aims 1to 1make 1SMEs 1more 1aware 1of 1taxes 1and 1more 1aware 1of 1their 1tax 1rights and obligations. That way, MSME actors will avoid tax sanctions in the future.    

This study aims to find out and analyze the role of the police in tackling illegal drug trafficking and find out what obstacles the police face in dealing with illegal drug trafficking at the Gorontalo City Police, based on the title raised in this study, researchers see the weakness of Indonesia's defense From the invasion of things that endanger society, thousands of illegal drugs have been circulating throughout Indonesia. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are interviews, observation and literature studies..The results of this study indicate that the cause of people becoming perpetrators of illegal drug distribution is because they want to get rich quickly, perpetrators take advantage of the lack of public knowledge about illegal drugs and the correct distribution mechanism according to the rules. There are several factors that support perpetrators involved in illegal drug trafficking. , namely: Economic factors and environmental and social factors. Illegal drug distribution in Indonesia is regulated in Law no. 36 of 2009 concerning health. The free circulation of illegal drugs in Indonesia has turned out to be used by many elements to gain large profits. Some transactions also occur online. The opportunity to buy cheap drugs and sell them at high/profitable prices is the motive of several individuals who have been caught in illegal drug trafficking. This will not happen if people are educated about economics and law. This is a joint responsibility of the government, the community, BPOM and the Indonesian National Police.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

Outbond training ini diikuti oleh 91 peserta yakni karyawan PT Capella Medan.  Kita telah melalui Pandemi yang telah berlangsung hingga 3 tahun, dimana Hubungan antar divisi / unit yang semakin renggang sehingga Komunikasi yang semakin jauh karena dilaksanakannya pertemuan online, Kolaborasi yang tidak maksimal dan tidak menyeluruh akibatnya masih banyak Banyak divisi yang belum bisa proaktif secara optimal dalam bekerja. Dengan demikian kinerja menurun sehingga perlu ada perbaikan dengan melaksanakan  Outbond Training  agar tiap unit /divisi dapat membaur dan melebur Kembali menjadi lebih kompak dan harmonis.  Komunikasi menjadi lebih terjalin Kembali serta mesra dan harmonis sehingga kinerja semakin meningkat.. Mengoptimalkan peran serta kayawan dalam hal bekerja secara proaktif dimana dituntt bisa berubah dalam setiap kondisi, punya integritas dan inisiatif, bersinergi satu dengan yang lain serta memiliki sense of belonging yang tinggi dan akhirnya bisa menyatakannya dalam ACTION.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

Sebuah organisasi memiliki berbagai komponen yang saling bergantung dalam mengerjakan tugasnya masing-masing. Tujuan organisasi sendiri yaitu sebagai wadah dalam mencapai suatu keinginan, cita-cita atau tujuan yang dilakukan bersama dengan para anggota organisasi. Dalam upaya mencapai tujuan organisasi yang anggotanya harmonis, diperlukannya manajemen konflik di dalam organisasi. Penelitian ini menggunakan metode studi literatur atau library research untuk mengumpulkan, membaca, menelaah, dan mengolah data juga informasi yang relevan tentang manajemen konflik dan upaya penanganan konflik dalam organisasi pendidikan di sekolah. Manajemen konflik merupakan suatu rencana untuk mengatur keadaan yang tidak sebagaimana mestinya yang terjadi oleh pihak-pihak yang terlibat yaitu pihak yang bertengkar dalam organisasi. Konflik menjadi negatif jika dikelola dengan tidak baik, begitupun sebaliknya konflik menjadi suatu yang positif jika pengelolaan konflik tersebut dilakukan dengan baik dan sistematis. Penelitian ini menjelaskan bahwa suatu manajemen konflik dan upaya penanganan konflik dalam organisasi pendidikan di sekolah merupakan komponen penting dalam menciptakan kinerja dan efektivitas kerja suatu organisasi. Dengan penanganan konflik dan strategi pencegahan konflik diatas diharapkan mampu membantu dalam memberikan suatu pemahaman dan wawasan agar mampu meningkatkan suatu kualitas kinerja dalam suatu organisasi.  

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

Language has four skills, namely listening, speaking, reading and writing skills. The lack of advanced writing skills in high grades in MI/SD is due to the lack of use of innovative learning methods which are still not optimal. So in this case the teacher must change the learning situation so that it is more active by choosing the right method. This study aims to determine; (1) What are the problems that affect low advanced writing skills in high grades, (2) What are the methods to improve aspects of advanced writing skills in high grades. The research uses the library research method, namely by examining scientific sources such as related books and journals. The research results are; (1) Knowing what are the problems that affect low advanced writing skills in high grades (2) Knowing the methods used by teachers to improve aspects of advanced writing skills in high grades.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

The provision of nutrition education and healthy food for pregnant women and toddlers is crucial in promoting maternal and child health. This project aims to implement a nutrition education program at the Kemuning 2 Keturen Integrated Health Post (Posyandu) to improve the nutritional knowledge and practices of pregnant women and caregivers of toddlers. The project will involve a series of educational sessions conducted by healthcare professionals and trained volunteers. The sessions will cover topics such as the importance of balanced nutrition during pregnancy, appropriate complementary feeding for infants and young children, and the selection of nutritious foods. Visual aids, interactive discussions, and practical demonstrations will be used to enhance the learning experience. Additionally, a nutritious food distribution program will be implemented to provide pregnant women and caregivers of toddlers with access to healthy and affordable food options. Local partnerships will be established with farmers, suppliers, and community organizations to ensure the availability of fresh and nutritious ingredients. The project's success will be evaluated by assessing the participants' knowledge and practices related to maternal and child nutrition before and after the intervention. Feedback from participants and healthcare providers will also be gathered to assess the program's effectiveness and identify areas for improvement. By providing nutrition education and access to healthy food, this project aims to empower pregnant women and caregivers of toddlers in making informed choices regarding their own and their children's nutrition. Ultimately, it is expected to contribute to improved maternal and child health outcomes in the Kemuning 2 Keturen community.

This community service aims to enhance the information systems project management skills of students through website development training. The methods employed include initial study, planning, implementation, and evaluation. The results of the community service demonstrate the successful improvement of students' information systems project management skills through the training and website development activities. Evaluation using questionnaires reveals that all students rated the training as "good". Moreover, the community service proved to be effective in achieving the goal of enhancing students' skills. Recommendations include the continuation of sustained training, further exploration of theoretical concepts, collaboration with industry partners, and ongoing evaluation. The theoretical implications highlight the applicability of information systems project management concepts in website development.