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Sarip Sahrul Samsudin; Y Setyohadi Pratomo

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

 State administration is never separated from policy making. Bureaucratic reforms is carried out to realize good governance, therefore policy is a must because all the implementation of programs and community services should be conducted. One of the policies that is often carried out is discretion, with the aim of filling the regulatory vacuum and not stopping innovating in carrying out policies because of the regulatory vacuum. This study was conducted to analyze the formulation of discretion in the implementation of bureaucratic reform. This research was conducted with a qualitative approach. Results of the study: 1) discretion is carried out by taking into account the objectives, causes and conditions for using discretion; 2) discretion that is contrary to the objectives, procedures and conditions can be canceled; 3) it is necessary to build an accountability system in the implementation of discretion so that it does not lead to corrupt behavior. Conclusion: discretion is an innovation that can be accounted for by the government and society

Adhy Yulianto; Harsoyo Harsoyo

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

The purpose of this research is to examine initiatives to enhance the quality of public services. in order to achieve service standards that are on par with international standards for the State Civil Apparatus (ASN). This study employs a qualitative method with a case study at a local government agency. that has been recognized as the agency with the best quality public services. In-depth interviews with government officials were used to acquire data., employees and customers, as well as analisis of documents related to the implemented public service improvement program. According to the study's findings, local government agencies have succeeded in improving the quality of public services by implementing a number of strategic initiatives and programs. Among them are the effective use of information technology to improve efficiency and effectiveness accessibility of public services, training and human resource development to improve employee skills and professionalism, and implementing strict service standards to measure and ensure customer satisfaction. In an effort to achieve international civil state standards (ASN), local government agencies have set several main goals, including improving communication and speaking foreign languages, mastery of advanced public information technology and application of ethics and integrity in public administration. serve. function. service assignment. In addition, international recognition ISO (International Organization for Standardization) and others awards for quality of public services are successful goals pursued by these bodies.

Lipa Banne; Dina Ramba; Yohanis Lotong Ta’dung

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine accountability in the financial management of Lembang sereale. This type of research uses qualitative research where the author observes, interviews, records, and analyzes the object of research, data obtained through interviews and documents obtained in connection with the problem studied.  The results of this study show that Lembang's financial accountability is good as seen from the Minister of Home Affairs regulation no. 20 of 2018 starting from the process of planning, implementation, administration, reporting and accountability has been implemented properly.  

Winda Winda; Rimasi Rimasi

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

This research aims to determine the role of teaching assistance in the fourth generation campus teaching program in increasing student learning motivation, especially for seventh grade students in social studies subjects at SMP Negeri 3 Maumere. Teaching assistance is one part of the Teaching Campus program of the Merdeka Belajar Kampus Merdeka (MBKM) activities. This activity aims to empower students to help with the learning process in elementary and middle schools in various villages/cities, one of which is at SMP Negeri 3 Maumere which is in Sikka Regency, East Nusa Tenggara Province. In this program, students are responsible for assisting the school in the teaching process, assisting with technology adaptation, and assisting with administration. Apart from that, students have a responsibility to improve students' morals and increase students' learning motivation and interest in learning while at school. The results of this research show that the role of teaching assistance plays a very important role in maintaining and growing students' learning motivation, especially in seventh grade students at SMP Negeri 3 Maumere. The results of this program are expected to be able to foster social sensitivity in students to hone their thinking skills. work together with teachers and students across fields of science to solve the problems they face.

Amriani Amriani; Siti Suryani; Nurul Fitriani

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

This article aims to explain and describe the Teaching Campus Program which is one form of implementing the IndependentThis article aims to explain and describe the Teaching Campus Program which is one form of implementing the Independent Learning Campus (MBKM) in the form of teaching assistance to empower students in assisting the learning process in elementary schools in various villages/cities, one of which is SDI Bistio which is located in Masebewa, Sikka Regency, NTT. In this program, students involved have the responsibility to assist the school in the teaching process, assist with technology adaptation, and assist school administration. The purpose of this research is to find out the role of students in adapting technology at SDI Bistio, especially in using the Zoom and Google Meet learning applications. This research is a qualitative descriptive research. The data collection techniques used are interview and observation techniques. Data analysis includes (1) data reduction, (2) data presentation as well as drawing conclusions and verification. The result of this program is an increase in the knowledge of SDI Bistio teachers and students in terms of using the Zoom and Google Meet applications. This activity is limited to training students so long-term follow-up activities are needed to support technology adaptation at SDI Bistio.

Witanti Putri Anggreani; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the era of digitalization and rapid technological development, payment systems have undergone significant transformation. One innovation in payments is the Quick Response Code Indonesian Standard (QRIS), which has become increasingly common in various sectors. An in-depth understanding of the implementation of QRIS in the new canteen environment of Jakarta State University will provide valuable insight into how this new technology impacts the transaction process. This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Data collection techniques are based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The purpose of this research is to evaluate the extent to which the implementation of QRIS in the New Canteen at Jakarta State University has succeeded in achieving the initial goal of improving the payment process, understand the positive impacts that have been generated by the use of QRIS, including increased efficiency, transaction security and convenience for users, and identify obstacles. that may arise in implementing QRIS, such as network problems or additional costs, which may affect its effectiveness. From the results of this research, it can be seen that the implementation of QRIS in the New Canteen at Jakarta State University has gone well even though several obstacles need to be corrected, such as a lack of consistency in payment rules and a lack of socialization about QRIS. The Policy and Use of QRIS in the new canteen at Jakarta State University has succeeded in achieving order, efficiency, and security in the payment process, simplifying transactions, reducing dependence on cash, reducing the risk of errors, and increasing sales in the canteen. Although there are challenges such as network problems, inadequate smartphones, and administration costs. It is highly recommended that sellers and managers of the New Jakarta State University Canteen continue to implement quality improvements properly. It is necessary to carry out intensive outreach to students and canteen staff regarding QRIS and how to use it, and it is important to ensure that the QRIS system runs smoothly and safely. Thus, the implementation of QRIS in the New Canteen at Jakarta State University provides significant benefits and has the potential to continue to be improved.

Ici Zuhra Wulandari Sekedang; I Putu Eka Juliantara; I Bagus Gede Dharmawan

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Comparison Of Metabolic Value On MR-Spectroscopy With and Without Contrast Media at Persahabatan Hospital, East Jakarta. Magnetic Resonance Spectroscopy is a non-invasive technique that can be used to measure the metabolism of several biochemical components in body tissue, especially the brain. Based on observations made by the author at Persahabatan Hospital, the spectroscopy technique used at Persahabatan Hospital is a multi-voxle technique, with sequences selction namely s2D_PRESS_144, where the spectroscopy images are taken after administering contrast and prevalence for tumor cases in the Radiology Installation at Persahabatan Hospital, with 5 data from the month May-August 2023. To determine the validity of this opinion, the authors performed pre and post- contrast MR-Spectroscopy on patients with contrast and compared the results with patients without contrast. In this study the author used a quantitative analysis type of research with an experimental approach aimed at whether the administration of contrast material affects the results of MR-Spectroscopy in patients with brain tumor cases. Where the research data comes from primary data in the Radiology installation at Persahabatan Hospital from May - August 2023 using 5 patient data. Results: Based on an observational study carried out on primary data from 5 patients, there were differences in metabolic values with and without contrast media in brain tumor cases. And MR-Spectroscopy examination without contrast is better to use than with contrast, although from the overall data it turns out there are some data that say post- contrast is higher.

Hanisa Hanisa; I Putu Eka Juliantara; Edwien Setiawan Saputra

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

Management of Cervical MRI Examination in Cases of Syringomyelia in the Spinal Medulla at Primaya Hospital Tangerang. Magnetic Resonance Imaging (MRI) is a state-of-the-art diagnostic tool for examining and detecting the body using a large magnetic field and radio frequency waves, without the use of X-rays or radioactive materials, which produces cross-sectional images of the human body/organs using a magnetic field. strength between 0.064 – 1.5 tesla (1 tesla = 1000 Gauss) and vibrational resonance of the hydrogen atom nucleus. MRI can produce images of the vertebral column, spinal cord, and also the CSF. The MRI screening procedure is ideal for the differential diagnosis of structural disorders that can affect the spinal roots and spinal cord. This examination is used in carrying out a vertebral examination at once, namely scanning starting directly from the cervical vertebrae and also up to the sacrum. So this examination can directly diagnose the cervical, thoracic, lumbar, sacral vertebrae and also includes the coccyx. The purpose of this study was to determine the management of cervical MRI examination with clinical syringomyelia. This research is descriptive qualitative with a case study approach. The subject is a patient with clinical syringomyelia. All subjects underwent Cervical MRI examination at 1.5 tesla to find out the sequence and procedure and sequence information used. From the research results obtained according to the theory using T1-weighted imaging with administration of contrast agent. While in the field using the cervical MRI protocol without contrast, it is sufficient to establish a diagnosis using an examination procedure with a localizer sequence design, sagittal T1, Axial T1 FSE, Axial T2, Axial 2D marge, sagittal T2 fat sat, Axial T2 thoracic 2-3, myelo 2D. The T2 fat sat sagittal sequence section makes it possible to see the anatomy, namely syringomyelia.

Reski Ramadhani; I Putu Eka Juliantara; I Made Purwa Dharmita

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

Background: CT scans can be used as a supporting tool to evaluate various abnormalities and determine certain clinical conditions, one of which is that abdominal examination is used to make clinical diagnoses such as liver metastatic colon adenocarcinoma. Three-phase abdominal examination technique for clinical adenocarcinoma colon liver metastases carried out at Persahabatan Hospital using intravenous injection of contrast media without oral and rectal use with a delay time technique. Results: The three-phase abdominal CT scan examination procedure for clinical adenocarcinoma colon metastases to the liver was carried out using the Abdomen_3Phase protocol with a helical type scan with intravenous administration of contrast media which was sufficient to confirm the diagnosis with post-contrast scanning, namely in the arterial phase using a delay of 22-25 seconds, for the venous phase, that is 50-60 seconds, then for the equilibrium/delayed phase, that is 90-100 seconds from the beginning of the introduction of the contrast medium which is reconstructed into a 5 mm slice thickness sagittal and coronal section. A three-phase abdominal examination is carried out to evaluate abnormalities in the abdomen such as intra-abdominal masses so that it can differentiate between masses and metastases. Conclusion: The technique of inserting contrast media into a three-phase abdominal examination in clinical adenocarcinoma colon liver metastases at the radiology installation at Persahabatan Hospital, East Jakarta is carried out intravenously and is sufficient to confirm the patient's diagnosis. This is done because the focus is on assessing the liver, where the liver is a dense cavity. so that to assess abnormalities in the liver, contrast media can be injected intravenously, and for the condition of the colon, it can be assessed in general terms without going oral or rectal.

Ratu Wida Widyaningsih Suhandi; Erviyanti Rosmaida; Christloy Totota Karo Karo; Irwan Triadi

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The anti-corruption attitude of legislative candidates in the context of overcoming corruption in Indonesia is an interesting thing to observe and study, Indonesia has stipulated MPR RI Decree Number XI / MPR / 1998 concerning the administration of a State that is Clean and Free of Corruption, Collusion and Nepotism, it turns out that the provisions that have been determined do not become a reference for legislative members so that corruption cases are still rampant within the legislative body. Normative legal research or library research, with a statute approach, conceptual approach, comparative approach, historical approach. The nature of the research used in this research is descriptive-prescriptive, the author uses content analysis. The results of this study are anti-corruption attitudes for legislative candidates with the MPR decree, the Election Law should pay more attention to former corruption convicts who can run as legislative candidates, apart from contradicting the MPR decree, the decision in the Election Law can eliminate public trust in state administrators.

Lida Hartatik; Arsito Ari Kuncoro; Kasih Purwantini

Switch : Jurnal Sains dan Teknologi Informasi 2023 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

In the era of rapid technological and information system developments that encourage people, both groups and individuals, both government and private institutions to utilize technological developments have a very important role in the progress of human life. Rapid technological developments One of the advantages of computers in processing data can increase effectiveness, productivity, and efficiency in carrying out work in current technology makes it easier to manage inventory. Cash sales transactions are said to have been carried out if the company has received payment from the customer and will then be handed over by the company to the customer of the Cat Jaya Gemilang Semarang shop, a company engaged in the field of building paint trading in Semarang. Currently, the system that is running is still manual, namely the administration section records incoming and outgoing goods, all recorded in the book for sales are also recorded manually. With manual recording, books are easily damaged or torn, data in the warehouse records is sometimes not the same as the physical goods that exist, and there is no data security. With the above problems, the author created a system that can reduce weaknesses by creating a systematic application in the database.

Sri Heneng Prasastono; Mohammad Hidayatul Holili

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Novita Faramedina; Nabila Ainun Nadhiah; Sebastianus Priambodo; Mohammad Djaelani; Yayu Sriwahyuni Hamzah +2 more

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Jogosatru Village, Sukodono Sub-district, Sidoarjo Regency, identified a major problem related to the lack of adequate facilities, especially related to the house signs of the RT and RW heads. These signs are important as a guide for newcomers to facilitate navigation within the village and also facilitate administrative processes, such as obtaining licenses. To overcome this problem, KKN group 09 students from Sunan Giri University Surabaya have created a program to provide and install information signs for RT and RW houses. The activity began by conducting a field survey to determine strategic locations to install signboards. Once the location was determined, the next step involved drafting the signage, purchasing tools, and acquiring the necessary materials. The process consists of stages from planning to installation of the signs, with the aim of improving accessibility and administrative efficiency for Jogosatru Village residents.

Nur Ainun; Hendra Harmain; Nuri Aslami

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

.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.

Natalia Imelda Seran; I Putu Eka Juliantara; Cokorda Istri Ary Widiastuti

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2023 International Forum of Researchers and Lecturers

Background: CT (Computed Tomography) Scan modality is very useful for obtaining a diagnosis of tumors in the abdominal cavity. The procedure carried out in abdominal MSCT uses contrast media. The contrast media commonly used in abdominal MSCT examinations can be intravenous, oral and anal. Kupang Hospital uses contrast media intravenously, orally and anally. The aim of this study was to determine the procedure for examining abdominal MSCT with clinical lower abdominal tumors using a multiphase technique using intravenous contrast media in the form of iodine water soluble with a dual syringe injector and NaCl liquid and orally with a volume of 750 ml of mineral water mixed with 5 ml of contrast media to drink before The examination then takes place via anal examination in the form of negative water contrast media mixed with iodine water soluble contrast media with a 50 cc syringe and also to find out the reasons for using contrast media intravenously, orally and anally in abdominal MSCT examinations with clinical lower abdominal tumors. Method: This research design is qualitative with a case study approach. The subjects of this study were patients with clinical lower abdominal tumors. Research respondents were 2 Radiographers, 1 Radiology Specialist. The data collection method was taken by observation, Focus Group Discussion (FGD) and documentation, then data analysis and conclusion drawing were carried out. Results: The results of this study are about the abdominal MSCT examination procedure and the reasons for using contrast media injection techniques with clinical lower abdominal tumors in the Kupang Hospital Radiology Installation. Conclusion: The use of the technique of intravenous administration of contrast media aims to anatomically visualize vascularization, distinguish blood vessels from masses, determine the level of vascular displacement or invasion by tumors and by inserting contrast media orally it aims to provide opacification of the intestine and assist in diagnosing existing abnormalities in the intestine such as ulceration, perforation, obstruction, and space occupying lesions then through anal purposes to fill the large intestine, able to provide an overview of colonic distension and colon cancer. The use of contrast media injection techniques via intravenous, oral and anal is because the patient can make preparations as expected .

Fadhli, Muhammad Rois

Jurnal Hukum dan Sosial Politik 2023 International Forum of Researchers and Lecturers

. Indonesia is a state based on law whose administration of government power is based on law not power, the law is certainly used as a tool to fulfill the balance between Indonesian people in interacting, one of which is for the sake of achieving balance in the household. In the household, it has also been regulated regarding the elimination of domestic violence, namely Law No. 23 of 2004. In conducting this research, the researcher uses a deductive method of thinking research and raises two main issues what are the factors that cause violence in the household and how is the effectiveness of the application of Law Number 23 of 2004 concerning the elimination of domestic violence in divorce issues in Indonesia.

Khoirotul Umi Mahmudah; Sri Kustiyati

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Background: Sixty percent of all maternal deaths occur during the postpartum period and 45% of these cases occur within the first 24 hours postpartum (WHO, 2018). Steps that can prevent postpartum bleeding management include active third stage, administration of uterotonics and early initiation of breastfeeding. Oxytocin hormone levels will increase in the third stage after separation of the placenta and when early initiation of breastfeeding is carried out because the pituitary gland releases the oxytocin hormone through the baby's stomping, touching and licking of the mother's skin so that it can prevent postpartum bleeding and speed up the expulsion of the placenta naturally. Objective: To determine the effect of early initiation on the number of post-delivery events at the Griya Mazaya midwifery clinic in 2023. Method: The research method uses analytical observational analysis with case control. The research design used a retrospective approach with a sample size of 44 respondents divided into 22 groups of respondents who did IMD and did not do IMD with a data processing test using Mann Whitney. Results: The results of Mann Whitney data processing showed a p value of 0.000, which means p value < sig (0.05) thus proving that there is a difference in the incidence of post-delivery bleeding. Mothers who did IMD had less bleeding than mothers who did not do IMD. Conclusion: Management of early initiation of breastfeeding immediately after the new baby is born can significantly reduce the rate of postpartum hemorrhage.

Sutrisna Pratiwi Simbuang; Enny Yuliaswati

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Background: The postpartum period is a very complex period experienced by a woman, especially for those who have given birth for the first time. The problem that we often encounter in the early postpartum period is the discomfort of mothers breastfeeding their babies because they are bothered by the presence of stitches for mothers who experience perineal lacerations. Objective: to determine the effect of VCO administration on perineal wound healing in postpartum women at Hospital Mother and Child Kasih Fatima Kotamobagu Methods: Quasi experimental design with post-test only with nonequivalent groups with Mann-Whitney test with 34 respondents and divided into 2 groups of cases and controls Results: Based on the statistical test output, it is known that the Asymp Sig (2-tailed) value is 0.000 <0.05, so it can be concluded that the hypothesis is accepted. Thus it can be said that there is an effect of VCO administration on perineal wounds with perineal wound healing. Conclusion: There is an effect of giving VCO with healing perineal wounds in postpartum women at RSIA Kasih Fatimah Kotamobagu, with this research it is hoped that VCO administration can be applied by health workers for wound healing, especially pernieal wounds.

Fauziah, Elsa; Eddy Suhardiana; Srie Rezeki Nur Endah

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Respiratory tract infections are one of the causes of high mortality and morbidity in children, especially in children under the age of 5 years whose immune system is still susceptible to various diseases. The purpose of this study was to determine the rationality of giving antibiotics for acute respiratory tract infections (ARI) to toddlers at the Jamanis Health Center. The type of research used is descriptive research, the sampling method is purposive sampling and data collection is carried out retrospectively. Then data analysis was carried out and compared with references from MTBS guidelines. This research was conducted at the Jamanis Health Center when the research was conducted in March-May 2023. The population used in this study was all ARI patients at the Jamanis Health Center for the January-December 2022 period. Based on the data obtained, the number of medical records of ARI patients in toddlers at the Jamanis Health Center for the 2022 period is 1121 people. The results of the study of the most widely used antibiotic drug were amoxicillin with 82 cases (89.13%). The results of rationality of drug administration based on the criteria of Right diagnosis that is equal to 100% (Rational), Right indication that is equal to 65.21% (Not Rational), Right drug that is equal to 65.21% (Not Rational), Right patient that is equal to 100% (Rational), Right dose that is equal to 100% (Rational)

Florida Noviyanti; Maria Nona Dince; Wihelmina M.Y. Jaeng

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

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.