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The problem with  Dony Computer is that sales transactions still use a manual system using ledgers for each recording, so that errors often occur which will cause losses for Dony Computer and inefficient reporting to shop owners. The aim of designing a sales information system is to make it easier for the administration to process existing data. Application tools that have been created with PHP and a MySQL database can provide a smooth process for inputting and storing data and reports provided to shop owners. By using a system development method, namely the System Development Life Cycle. The results of this research create a sales application design that can make it easier for stores to collect data on goods and sales data to make it better and more accurate. Apart from that, the level of effectiveness of this application is quite high as seen from customer satisfaction with a good and fast transaction process.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.

This research uses a qualitative approach. The data for this research are speech obtained from speech events between sellers and buyers at the Malino People's Market, Gowa Regency. Language is the object of research and language use (sellers and buyers) is the subject of this research. The data source is the speech of sellers and buyers, which occurred in buying and selling transactions at the Malino People's Market, Gowa Regency, which were carried out from December 2022 to January 2023. The method used to collect data was the observation, listening, recording and note-taking method. Data analysis was carried out by adhering to a flow model data analysis flow which includes four activity steps, namely (1) data collection, (2) data reduction, (3) data presentation, and (4) conclusion/verification. The research results show that (1) The variety of buying and selling languages ​​at the Malino People's Market, Gowa Regency consists of (a) Sellers and buyers use Makassar language; (b) Sellers and buyers use the Makassar dialect of Indonesian; (c) Sellers and buyers use Bugis language; (d) The seller uses the Makassar dialect of Indonesian and the buyer uses the Jakarta dialect of Indonesian; (e) Sellers and buyers use the Jakarta dialect of Indonesian; (f) The seller uses Makassar language and the buyer uses Indonesian; (g) The seller uses Makassar language instead of Indonesian and the buyer uses Indonesian; (h) The seller uses Makassar language instead of Bugis language and the buyer uses Bugis language; (i) Sellers and buyers use a code-mixed language of Makassar or Bugis and Indonesian. (2) The interaction pattern in buying and selling interactions at the Malino People's Market, Gowa Regency consists of (a) transaction objectives; (b) the relationship between the seller and the buyer is personal: (c) bargaining; (d) the seller in his interaction develops verbal persuasion; (e) buyers in interactions develop verbal persuasion. (3) The speech levels of sellers and buyers in buying and selling interactions at the Malino People's Market, Gowa Regency consist of high, medium and medium levels.  

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

Literary works always contain the author's perspective on reality as a social institution created by the author. These problems are often combined into a view or criticism of life. This certainly describes social life as a reality that occurs in an environment. One type of literary work that contains a view of reality is W.S Rendra's poem entitled "Poem of Hot People". The aim of this research is to determine the effort to explain the social impact of the poem entitled "Poetry of the Overheated People" by W.S Rendra. The poem depicts social and political inequality between the needy class of society and the ruling class of society. Through this research, I hope to make us more sensitive to circumstances and conditions. The reason I chose W.S Rendra's poetry was because the language was very clear and specific. With poetry that uses clear and specific language, the meaning of the content is accurate and complete. The poem is analyzed using the perspective of the social impact that occurs on a phenomenon. The method used in this research is a qualitative method using a literary sociology approach. The technique used is descriptive analysis technique. The researcher sees himself as the only tool. This process involves recording factors related to aspects of social impact as documentation of analysis and as a source of understanding. The results of the research show that the poem "Poetry of Hot People" describes social inequality. Based on these findings, researchers concluded that poetry can be used as a means to criticize existing injustices and express feelings of dissatisfaction with social situations.      

Posyandu is a forum between professional services from health workers and community participation in overcoming public health problems, especially in efforts to reduce infant mortality. According to the 2022 Central Statistics Agency (BPS) report, Indonesia has an infant mortality rate of 16.9 per 1,000 live births. Posyandu Sari Kencana 1 dan 2 and 2, Pentur Village, Simo, and Boyolali shelter 2 RWs consisting of 5 RTs, namely RT 001–RT 005, with a total of 60–80 toddlers. This Posyandu has 10 cadres who assist in the process of implementing activities. In implementation, problems were found regarding a lack of service quality, especially data recording, which was still manual and unsystematic. In this service activity, service records are implemented into the posyandu register book (printed) and Ms. Exel and toddler posyandu cards for recording and reporting, which can be used to help posyandu performance in data and information management so that it can be carried out clearly, regularly, and quickly, which can later support smooth operations and policy making.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

Assessment of the quality of service in hospitals can be done by determining the completeness of filling in medical record documents through quantitative analysis. Quantitative analysis of medical record documents is the study or review of certain parts of the contents of medical records with the aim of finding specific deficiencies related to recording medical records. Quantitative analysis of medical records includes four review components, namely identification review, recording review, reporting review, and authentication review. Rumah Sakit Umum Hidayah Boyolali has implemented electronic medical records since January 2023 in accordance with the mandate of the Republic of Indonesia Minister of Health Regulation Number 24 of 2022 concerning medical records. The aim of PkM activities is to increase the knowledge and abilities of medical record officers regarding quantitative analysis of medical records and electronic medical records at Rumah Sakit Umum Hidayah Boyolali. The PkM implementation method includes material presentation, discussion, clinic and evaluation. The target of PkM consists of 13 medical record officers with the results of PkM being to increase the knowledge and ability of officers in analyzing the completeness of filling in medical records and electronic medical records.  

This study aims to analyze the communication of marine mammals, especially whales and dolphins, through a bioacoustic approach combined with computational science as an effort to support conservation in the Tropical Ocean region. The focus of the location is on the Banda Sea, the Seram Sea, and the tropical Pacific region which are important migration routes for marine mammals. Data were obtained from underwater sound recordings using hydrophones, accompanied by visual observations to validate the behavior and existence of species. The analysis is carried out through several stages, including signal pre-processing with noise filtering and sound segmentation, spectral analysis using Fast Fourier Transform (FFT), as well as the creation of a spectrogram to visualize vocalization patterns. Machine learning algorithms such as Support Vector Machine (SVM) are used to classify interspecies voices, while deep learning approaches are applied to identify more complex communication patterns, including dialect variations. The results showed that whales produced low-frequency vocalizations (20–200 Hz) for long-distance communication, while dolphins used high-frequency clicks and whistles (5–20 kHz) for echolocation and social interaction. The integration of bioacoustics and artificial intelligence improves the accuracy of sound classification by more than 90%. These findings confirm the effectiveness of computational-based non-invasive methods in monitoring the presence and behavior of marine mammals and provide a scientific basis for sustainable conservation.

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research aims to describe the use of statistics by teachers for recording and determining student learning outcomes in cultural arts (dance) lessons in Class X of State High School 2 KerinciProvinsi Jambi. The background to the research problem is on the teacher's initiative to use statistics in the measurement and assessment of student learning outcomes that are routinely carried out each semester. This type of research is qualitative research, with descriptive methods of analysis. The choice of this type and method of research is because the researcher describes all the field facts of the observed research object, especially in teachers as the main source of research. This research was conducted in the even semester of the 2020/2021 school year. Research instruments are records of observations, interview guidelines, and documents. Data collection techniques use observations, interviews, and library studies. Data analysis techniques exist in 8 stages, namely (1) collection; (2) transfer; (3) marking; (4) bending; (5) the application; (6) Explanation; (7) discussion; and (8) The level of inference. The results of research have described that statistics can be used to help teachers determine and assign the value of the process and the value of student learning outcomes in order to record student grades based on (1) attendance, Daily Replay (UH) grades, Midterm Examination (UTS) scores; Final Semester Exam (UAS) scores, and assignment scores. All records of values that have been collected, can be used for the determination of the final value of the semester validly.  

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.

Background:Nearly 70-94% of acute stroke patients experience increased blood pressure (hypertension). Hypertension is the main triggering factor for the occurrence of strokes, both hemorrhagic and ischemic strokes, one way is to provide non-pharmacological therapy with dhikr relaxation (remembrance of Allah). Objective: to find out the application of dhikr therapy to reduce blood pressure in acute stroke patients at HCU Neuro Anggrek 2 RSUD Dr. Moewardi Surakarta. Method: the application of this journal uses a descriptive method with a case study approach to 2 respondents according to the inclusion and exclusion criteria, the independent variable of the research is dhikr therapy, namely therapy that is carried out by reminding respondents to Allah SWT through recordings of reading recitation sentences, by adjusting the position of the respondent first first, namely supine position with head elevation of 30o, then listen to the recorded dhikr sentences using hands-free to the respondent 3 times a day for 10 minutes for 3 days. Results: Based on the results of the application that has been carried out, there is a decrease in blood pressure before and after the dhikr relaxation therapy is performed. Conclusion: There is a decrease in blood pressure before and after the application of dhikr from first degree hypertension to prehypertension.  

This study examines the forms of variations of the Manggarai dialect found in the speech of sellers and buyers at Wae Kesambi Market, Jalan Palmerah Selatan, Komodo District, Labuan Bajo City, West Manggarai Regency and describes the functions of variations in the Manggarai dialect in the speeches of sellers and buyers at Pasar Wae Kesambi, Jalan Palmerah Selatan. Komodo District, Labuan Bajo City, West Manggarai Regency. The theory used in this study is the theory put forward by Chaer and Agustina (210), Halliday and Alwasilah (1993) relating to language variations and the functions of language variations. This research took place at Wae Kesambi Market, Jalan Palmerah Selatan, Komodo District, Labuan Bajo City, West Manggarai Regency. Data was collected using observation techniques, recording techniques, listening techniques and note-taking techniques. The results showed that there were 74 data on dialect variations of the Manggarai language with details on language variations in terms of 15 speakers, 2 data on language variations in terms of usage, 2 data on language variations in terms of formality and 74 data on terms of facilities. oral means. The research also shows the results of the dialect variation function of the Manggarai language which consists of 74 data in the form of 2 data of instrumental functions, 1 data of toris regulatory functions, 2 data of representational functions, 7 data of interactional functions, 1 data of personal functions and 1 data of heuristic functions. .