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So that the learning process takes place actively, teachers should use learning models in delivering material according to students' needs. The snowball throwing learning model is a conceptual framework that describes systematic procedures for organizing learning experiences to achieve certain learning goals, and functions as a guide for learning designers and teachers in planning teaching and learning activities.

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

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.

Employee performance must be improved continuously. To improve employee performance, an accounting information system is needed that can assist employees in completing each job and produce financial information that is used in the company's important decision-making process. This research was conducted to determine the effect of accounting information systems on employee performance at PT. Samudera Indonesia Tbk. The sample consisted of 40 employees who used an accounting information system. The analytical tools used are validity test, reliability test, Spearman rank correlation analysis, simple regression analysis, coefficient of determination, and t-test. The research results show that the accounting information system has a positive and significant effect on employee performance.

Gouty arthritis is a condition that can cause persistent symptoms of pain, swelling and burning in the joints. Normal uric acid levels in women range from 2.4 - 5.7 mg/dl, while in men it ranges from 3.4 - 7.0 mg/dl, and in children 2.8 - 4.0 mg (Health et al ., n.d, 2019).

Gouty arthritis is a degenerative disease caused by abnormal purine metabolism which is characterized by increased levels of uric acid in the blood (hyperuricemia). Gouty arthritis can attack men aged 30 - 50 years and is a disease inherited from previous generations, but not in women. Women can develop gouty arthritis after experiencing menopause. This is related to the presence of the hormone estrogen which plays a role in the process of regulating uric acid in the blood. Uric acid levels are said to be high, if the uric acid level in the blood is more than normal levels. The normal level of uric acid in men is 3.4 - 7.0 mg/dl while in women it is 2.4 - 5.7 mg/dl (Yulianingsih et al., 2022). The prevalence of gout arthritis in Central Java based on doctors' diagnoses in the elderly group 75 years and over was ranked first at 16.03%, then in the elderly group 65-74 years it was 13.90%, and in the elderly group 55-64 years it was 13.69 % (Access et al., 2022). Based on data from the Kutamendala Community Health Center, the prevalence of gouty arthritis in Kutayu Village reached 4.3%. The percentage of residents suffering from gouty arthritis in Kutayu Village is 15 people out of 346 elderly people (Kutamendala Health Center, 2022).

The education system in Indonesia places a high priority on continuous improvement. The amount of effort individuals put into their studies, as well as the available resources, may impact their level of success. The aim of this research is to understand how the learning outcomes of students at SMPN 1 Ketapang in subjects related to Informatics are influenced by factors such as learning facilities and their desire to learn. The research approach used is multiple linear regression testing. This study includes a representative sample of 48 students from the 2nd grade of junior high school. The findings of this research indicate that learning outcomes are strongly influenced by students' level of desire to learn or motivation. However, learning outcomes are not affected by learning facilities. Nevertheless, both learning facilities and motivation significantly contribute to better learning outcomes when considered simultaneously.      

The Inaportnet system is an internet-based single service information system with the aim of integrating standard port information systems in ship services from all relevant agencies or stakeholders in the port environment. The purpose of this portal development is to accelerate port clearance. The research was conducted at PT. The Indonesian National Shipping (PELNI) Makassar Branch for 1 month from November 2021 to December 2021. The source of the data obtained is qualitative data, namely the data presented in the form of related information and the quality of the object under study. Results Based on the research, the use of the Inaportnet system at PT. Pelayaran Nasional Indonesia (PELNI) Makassar Branch Inaportnet system The process of submitting a ship service application using the Inaportnet system is very easy to use, and the Inaportnet system also encourages the submission of ship service applications. Constraints and alternative solutions in using the Inaportnet Maintenance system, to overcome this problem the submission of ship services is changed to a manual system so that the service submission process continues. HR, to overcome this problem, you must carefully check the ship's documents before the ship arrives at the port. Comparison before and before the application of the Inaportnet system in submitting ship services, before the application of the Inaportnet system agents still visited the relevant agencies (manual system), after the implementation of the Inaportnet system all made the system online.

The formulation of the problem in this research is whether the implementation of the sales accounting information system is appropriate in supporting internal control at CV. Agung Mandiri Motor? This research aims to determine the application of the sales accounting information system in supporting the effectiveness of internal control at CV. Agung Mandiri Motor. This research was carried out at CV. Agung Mandiri Motor using qualitative methods. There are two sources of data in this research, namely primary data and secondary data. The data collection techniques used were documentation, interviews and observation. The data analysis technique used is by comparing the results of field findings with the cash and credit sales accounting information system theory at CV.Agung Mandiri Motor. The results of this research indicate that the sales accounting information system implemented by CV. Agung Mandiri Motor is not yet fully suitable to support the effectiveness of internal control.

This research aims to test and analyze the effect of training, explaining the objectives and support of superiors on the usefulness of regional financial accounting systems. This type of research is quantitative research. The population in this study were civil servants at the Sikka Regency BPKAD office, with a sampling technique using saturated samples so that the number of samples in this study was 51 people. The data used in the research are primary data and secondary data using data collection methods, namely questionnaires. Data management in this research is multiple linear regression analysis using the SPSS software program. The results of this study indicate that training (X1), clarity of objectives (X2) and support from superiors (X3) partially influence the regional financial accounting system (Y) and also training (X1), clarity of objectives (X2) and support from superiors (X3 ) have a simultaneous effect on the regional financial accounting system (Y)

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.

Background: Changes due to pregnancy are experienced by all women, starting from the digestive system, cardiovascular and musculoskeletal systems. Gradual bodily changes from a pregnant woman's increased weight cause the woman's posture and gait to change. Increased abdominal distension which makes the pelvis tilt forward, decreased abdominal muscle tone and the center of gravity shifts forward so that there is a tendency for the waist muscles to shorten if the abdominal muscles are stretched, causing an imbalance in the pelvic muscles which can cause discomfort in the lower back and also have an impact on lowering the baby's head. Objective: This study was to determine the relationship between using a gymball and lowering the fetal head in third trimester pregnant women.Method: This research uses primary and secondary data with a case study approach, namely providing complementary care in the form of using a gym ball to help lower the fetal head.Results: Pregnant women in the third trimester experienced head loss when using a gym ball.Conclusion: Based on the results of data analysis, using a gymball can help the decline process.Suggestion: It is hoped that PMB in Pesanggrahan village will become a forum and facilitator for pregnant women and women giving birth whose first stage is abnormal by using a gym ball to help lower the head and speed up the labor process.

Rheumatoid arthritis or what is often called rheumatism is a disease caused by chronic systemic inflammation. This disease attacks flexible joints and can affect the work or structure of the tissues and organs of the human body around the joints (Purba, Marlina, & Arianto, 2020). This disease is included in the autoimmune disease group which mostly attacks the elderly (Fatmawati & Ariyanto, 2020).  

PD. Petro is one of the government institutions located under the auspices of the Prabumulih City Government. How to record monitoring reports at this institution is still using the manual method which causes frequent errors, resulting in inaccurate data. In addition, the manual method must go through a long process and requires a relatively long time, as well as less secure data storage. The purpose of this research is to build an application website to make it easier for PDs. Petro is in the process of recording monitoring reports because they are well computerized and easy to use. The research method uses a qualitative descriptive method with data collection in the form of observation, interviews and literature study. The type of data consists of qualitative data and the source data consists of primary and secondary data. The device development method uses the prototype method. System design tools used are use case diagrams, class diagrams and activity diagrams. This application was built using a website with the PHP programming language and MySQL database.

Cash management is an important aspect of the financial management of a company or financial entity. Effective cash management can ensure the continuity of company operations, avoid financial problems, and help achieve set financial goals. This research aims to design a cash management information system at the downstream Kusan sub-district office. This research uses research and development methods for accounting information systems. The results of this research found that the accounting information system created at the downstream Kusan sub-district office can assist in producing reports of cash receipts and disbursements effectively and efficiently by cash management accounting.      

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

In the era of digital 4.0, the ease of stock investment is a crucial decision that influences the wealth growth of individuals and companies. In the complex stock market environment, it is important for investors to have effective tools to aid in making better investment decisions. Decision Support System (DSS) using the Analytic Hierarchy Process (AHP) and Promethee (Preference Ranking Organization Method for Enrichment Evaluations) methods can provide valuable guidance in stock investment selection. This research aims to develop a decision support system that incorporates the AHP and PROMETHEE methods in the context of stock investment selection.  

Semiotically, poetry is a systematic and meaningful structure of signs determined by convention. Understanding poetry is nothing other than understanding the meaning of poetry. The meaning of poetry is a work that arises from language which is arranged based on literary structure according to its conventions. Therefore, to study poetry, it is necessary to conduct a semiotic analysis of the land, remembering that poetry is a structure of meaningful signs. The semiotic approach is considered capable of expressing the meaning contained in poetry, so this approach has received a lot of attention, namely with the research that has been produced. This article aims to discuss the hidden meaning of poetic texts through discussion and explanation from a semiotic perspective. This theory is used as a basis for explaining poetry in terms of the signs and interpretations thereof. The method used is descriptive qualitative with a focus on poetry as the object and research data. The results of this research show that the poem "Aku Brings the Wind" by Heri IsnaIni has a strong structure with signs that form meaning. The concept of determination is the dominant theme that builds the meaning of the poem as a whole. Thus, it is hoped that this research will open up research that utilizes semiotic theory in discussing poetry and other literary texts.

This study explores the crucial role of educational management in Christian Religious Education (CRE) and emphasizes its significance in shaping the curriculum and objectives of CRE programs. It delves into the integral relationship between educational management and CRE, highlighting the need for systematic adherence to educational management principles within religious education. Effective educational management ensures the clear communication and achievement of goals and objectives in CRE. By organizing the curriculum, setting standards, and implementing teaching strategies, educational management fosters an environment conducive to the spiritual growth and development of students. Moreover, educational management provides guidance for educators in delivering CRE effectively. Through proper planning, coordination, and evaluation, educational management aligns the teaching-learning process with the overall objectives of education. It also facilitates resource allocation to support the implementation of CRE, ensuring that educators receive necessary training and support. The study concludes that integrating sound management principles into CRE is essential for creating meaningful learning experiences that nurture students' spiritual growth. It emphasizes the importance of recognizing the impact of educational management on the quality and effectiveness of CRE programs. Overall, the study underscores the imperative for educators and stakeholders in religious education to embrace best practices in educational management. By doing so, they can create an environment where students thrive both spiritually and academically, contributing positively to their communities and the world at large.

The musculoskeletal system is part of the body system which is responsible for movement actions and as support for the body, consisting of joints, skeletal muscles, tendons, ligaments, bursae, and other tissues that connect these structures (Kalengkongan, et al, 2021). There are several different musculoskeletal tissues and systems, the musculoskeletal system often experiences various kinds of disorders including carpal tunnel syndrome, gout, osteoarthritis, osteomyelitis, osteoporosis and fractures (Kalengkongan, et al, 2021).