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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. .    

The Hopeful Family Program (PKH) is a poverty alleviation program. This study aims to find out what forms of Family Hope Program (PKH) assistance are available, as well as the positive and negative impacts felt from the Family Hope Program (PKH) in Balangtanaya Village, Takalar Regency. As for the qualitative descriptive research method and the type of field research. The research subjects were carried out using purposive sampling techniques and the informants in this study were 5 categories, such as pregnant women, the elderly, elementary, junior high, high school. The data collected consists of primary data and secondary data. The data collection techniques and procedures used were through in-depth interviews with a number of PKH beneficiaries, observation, documentation and data recording related to the problems of this study. The results of the study describe: 1) The forms of assistance received by PKH beneficiary communities and beneficiary families include; a. Health assistance for pregnant women and children aged 0 to 6 years, b. Educational assistance for children enrolled in SD, SMP, SMA/SMK equivalent, c. Social welfare assistance for the elderly over 60 years. 2) The positive impacts felt by beneficiaries of the Family Hope Program (PKH) assistance include; a. Pregnant women, namely getting services every month such as checking the content, giving vitamins and nutrition, b. Children aged 0 to 6 years, namely the nutritional and body health of toddlers are monitored, c. Children enrolled in elementary, junior high and high school, namely fulfilling school needs, and helping to reduce the generation of children who drop out of school, d.. Elderly (Elderly), namely social protection programs, namely health services in ensuring their welfare. 3) The negative impact arising from the Family Hope Program (PKH) is that it makes some people become dependent and do not have a business to help working families to earn other income.

The process of recording sales transactions, which currently still uses manuals through books, creates a lot of risks of data errors and data loss. Toko Roti Bakar Pelangi is an MSME business that operates in Semarang and sells more than 100 pieces every day, with the recording of sales done manually causing many sales report calculation errors. So the authors designed a website-based sales information system that can be used to facilitate recording and preparation of sales reports. The development method used is the prototype method. System design uses UML models such as use case diagrams and class diagrams and activity diagrams. The system is built using the PHP programming language and Mysql database, which is analyzed using White Box, Black Box, Hypothesis Testing, Normalization Testing, Validity Testing, Reliability Testing, and Benefit Testing. The result of the system created is a Website-Based Sales Transaction Information System at Roti Bakar Pelangi Semarang Stores. The purpose of the information system is to produce a system that assists in the process of recording reports at Roti Bakar Pelangi Semarang to make it more efficient.

This artichle is entitled: EMPLOYEE PERFORMANCE EVALUATION IN BANJAR DISTRICT OFFICE, BANJAR CITY, which aims to determine the weaknesses and strengths of employee performance at the Banjar District Office, as well as to describe the work process based on employee performance indicators included in this thesis. Employee performance evaluation is carried out periodically, which is an effort to improve employee performance deficiencies and strengths so that employee performance becomes optimal. Evaluation of employee performance is also a motivation for employees to continue to improve skills and develop productivity at work so that they can meet predetermined work standards. Employee performance evaluation is one of the drivers of increasing employee human resources through employee performance evaluation. So in this way employee human resources can continue to increase accompanied by continuously better performance in order to achieve the objectives of the Banjar District Office, Banjar City. This study uses qualitative methods to determine the search, collection and processing and analysis of data. This qualitative research is descriptive in nature, namely explaining events or activities at the time of research or actual. By describing, describing, recording, analyzing, interpreting events and facts into research results. The results of the study show that employee performance evaluation has been carried out routinely through SKP (Employee Performance Targets). Thus so far, the evaluation itself has been running effectively and quickly

The MSME sector is a form of a developing economy based on the concept of people's economic development. Sufficient insight is needed in managing MSMEs because it influences the success of the business being carried out. Within the MSME category, there are various types of businesses, one of which is a burnt stall. Warung Bakaran is located in Giripurwo Village, Kec. Purwosari, Gunung Kidul Regency, Special Region of Yogyakarta. This activity was carried out to help apply accounting knowledge to the business owner of Warung Bakaran Ibu Tedjo. This activity is a field research using survey techniques, outreach and direct training in the field. The activity begins with the provision of material, practice and evaluation. The results obtained from this research, Ms. Tedjo, although she has somewhat less knowledge, is willing to learn, so that in providing material about the importance of making a cash book, she is relatively quick to understand. The results during practice were quite good because he quickly understood if there was an error in recording and was given understanding. With this, for now Warung Bakaran is neater in terms of recording sales and expenses.

Human resources play an important role in helping an organization or company achieve its goals, and as a result, business growth is highly dependent on employee performance. Each employee receives a salary directly from the company, which is distributed at a time determined by the company, in accordance with the terms of the employee agreement with the company. UD Wahyu Printing is still doing it. At the UD Wahyu printing press, payroll calculation activities are still carried out manually using a calculator and manual recording which causes errors in calculating an employee's salary, so an electronic system must be created to overcome this problem. As for a goal to be achieved in this research is to perform a salary calculation of employees by implementing an automatic payroll system to make it more effective and efficient. This study uses a type of qualitative research with interviews and direct observation methods. The results of this study through the stages of implementation and trials carried out that the employee payroll information system at the UD Wahyu printing press can link payroll information with employee attendance procedures, and the data is stored in a database so that reports can be printed. And the system can provide facilities to employees regarding payroll calculations.

Bookkeeping training for MSME actors who are still lacking education about the importance of bookkeeping. The purpose of this activity is to provide counseling and training to MSME actors, especially chicken noodle traders in Janti. The activity was carried out on June 23-27 for chicken noodle traders. The method implemented includes counseling and training. Based on the results of the evaluation results and observations that have been carried out, it is known that the perpetrators have been able to carry out financial records and carry out a simple bookkeeping and have been able to practice it. Through the knowledge and skills he has, the perpetrator begins to understand and knows how important simple recording and bookkeeping is in controlling finances, being aware of the business development that is being carried out, being right to buy a basic sale, and making it easier when going to make a loan at a bank in developing a business. being carried out and being more careful in managing finances.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

In this article, we are introducing a new community engagement initiative that aims to train vocational school teachers in creating impactful learning podcasts. The goal of this training is to equip educators with the necessary skills to develop dynamic audio content that combines visual and textual elements, resulting in interactive learning experiences. Throughout the program, participants will explore scriptwriting, recording techniques, and post-production editing, all while learning how to effectively integrate multimedia components to enhance student engagement and comprehension. By offering practical exercises and expert feedback, this initiative empowers educators to adapt their teaching methods to the digital age, ultimately enhancing the quality of vocational education. This training bridges the gap between traditional teaching methods and modern learning preferences, and promotes an enriched educational environment while nurturing the growth of educators as innovative pedagogical influencers.