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This research was conducted at Pintar Asia Supermarkets Maumere. The purpose of this study was to determine the accounting information system for cash sales and cash receipts that has been running at the Pintar Asia Swalayan Maumere company. The type of research used is qualitative research, where data is obtained from interviews with informants and supporting documentation in the form of an overview and organizational structure. The results showed that the accounting information system applied at Pintar Asia Swalayan Maumere in processing sales transactions and cash receipts has been able to produce good information. However, in practice, the company's organizational structure has described the division of tasks and authority for each section, but has not been implemented properly and effectively. This is because there are still dual tasks in the accounting function and cash function which should be held by the finance admin (accounting function), and the cash function which is actually held by the cashier and head of operations. The sales activities of Pintar Asia Swalayan Maumere are also still implementing a cash sales system, and have not yet implemented an online or digital transaction system.

This research aims to determine the accounting information system process regarding cash receipts from new prepaid electricity connections and meter replacement from postpaid to prepaid as implemented by PT. AJAMU FADHILAH AGUNG which is located at Pasar VII Street No. 2 Gg. Karya Rotan Sei Rotan Village. PT AJAMU FAADHILAH AGUNG is a company operating in the electrical and mechanical sector as a provider of electrical power installation services in Indonesia, so it is hoped that it can play an active role in supporting government policies together with PT. PLN (Persero). This research is limited to new connections to prepaid electricity and replacing meters from postpaid to prepaid. Problem formulation: 1. What is the accounting information system regarding cash receipts? 2. What are the advantages and disadvantages in implementing information systems. Research objectives: 1. To find out the application of accounting information systems regarding cash receipts. 2. To find out the advantages and disadvantages of applying accounting information systems regarding cash receipts. The data collection method used in this research is decision technique and direct research in the field. The technical analysis used is the description method, namely a method carried out by analyzing the cash receipts related to new prepaid electricity connections and meter replacement from postpaid - prepaid.

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.

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.  

The formation of Islamic family law certainly cannot be separated from the various cultures that exist in Indonesia. For this reason, this study aims to find out how the acculturation of Indonesian culture in the application of Islamic family law in Indonesia. The method used is a qualitative descriptive approach with data analysis in the form of literature reviews from primary data and secondary data obtained from various literature studies. The results of the study show that culture in Indonesia is always undergoing evolution where this can create cultural acculturation with high enthusiasm which in the end creates the Arabization of Islam. This cultural acculturation process has indeed created various reforms in the legal system in Indonesia, including regarding Islamic religious culture which has begun to mushroom in the community, especially due to the domination of Muslims in Indonesia. Thus, Islamic family law is also guided by the phase of cultural acculturation which is considered the most appropriate to the conditions of Indonesian society.

This study aims to determine the cost of goods sold calculation of the room, how to calculate the activity based costing method in determining the cost of the room and to determine the magnitude of differences in hospitalization rates using companies and Activity Based Costing in the hotel The Royale Krakatoa. This study used a descriptive method that describes the actual situation existing at The Royale Krakatau, as for the techniques used to collect the data is Research Library (Library Research), field research (field research). It can be concluded, that the results of the calculation of the cost of the room by using the company for this type Standard room Rp 552,466, while for the ABC method for this type of Rp 447 271 standard rooms. From the results obtained can be compared to the difference in the cost of the room that the hotel management has determined Royale Krakatoa with the results of calculations using Activity Based approach Costing.dengan difference Rp. 105 195.

The potential of tourism objects and tourist attractions in Indonesia is an invaluable gift where high biodiversity, uniqueness and authenticity of traditional culture, natural beauty, and historical and cultural heritage. This is considered to direct the management of all resources in such a way that economic, social and aesthetic needs can be met while maintaining cultural integrity, important ecological processes, biodiversity and life support systems. (Nelson, 1993:28). Ismayanti (2010: 22) says that the benefits derived from the development of the tourism industry will be felt by stakeholders consisting of local governments, the business world and the community as tourists and as hosts, each related party has roles in running the wheels of industry. The structure of the layers of the soil and the unique natural panorama are very good places to be visited by researchers, tourists and nature lovers.

The Pancasila student profile is designed to answer one big question, namely students with what kind of profile (competency) the Indonesian education system wants to produce. In this context, the Pancasila Student Profile has a competency formulation that complements the focus on achieving Graduate Competency Standards at each level of educational unit in terms of cultivating character in accordance with Pancasila values. The Pancasila student profile competency pays attention to internal factors related to the identity, ideology and ideals of the Indonesian nation, as well as external factors related to the life context and challenges of the Indonesian nation in the 21st century which is facing the industrial revolution 4.0. Apart from that, Indonesian students are also expected to have the competence to become democratic citizens and become superior and productive human beings in the 21st century. Indonesian students are expected to be able to participate in sustainable global development and be resilient in facing various challenges. The Pancasila student profile has various competencies which are formulated into six key dimensions. The six are interrelated and strengthen each other so that efforts to realize a complete Pancasila student profile require the development of all these dimensions simultaneously. by students, but rather increase appreciation and practice in everyday life. Islamic religious education is a benchmark for how Islam and its people have played their role in various social, political and cultural aspects. Therefore, by following developments in the modern era, Islamic religious education throughout Indonesia must increasingly develop and be distributed in all areas of life in today's world. The position of Pancasila Education and Islamic Religious Education is very important, namely that it is related to Islamic sciences which are the foundation in life that need to be known and understood properly.

PT. Petrokimia Gresik is a company under the auspices of Pupuk Indonesia Persero which has the main task of supplying subsidized and non-subsidized fertilizers to all regions of Indonesia. To maintain the stability of fertilizers in the Indonesian market, a reliable electrical system is needed so as not to disrupt the production process. The electrical power system at the factory is very prone to disturbances, both short 3-phase interruptions, overload and phase to ground. If this interference cannot be minimized, it can cause damage to the installed equipment. To minimize the above conditions, it is necessary to have a security system and adequate security equipment. One of the safeguards used by PT. Petrokimia Gresik is a protection relay located at the 1A Utility factory.In this study, the Etap Power Station version 12.6 software will be used, the application will be very helpful in calculating short circuits that occur on 6 KV Busbars and 400 V Busbars. With the help of this software, we can analyze the ability of the Bus to short circuit disturbances. From the calculation results obtained, it shows that the busbar bracing ability and the capacity of the circuit breaker installed in the electrical system of PT. Is Petrokimia Gresik still good enough to withstand the existing disturbances.

The decline in Covid-19 pandemic cases over the past few months before 2023 not only reduced Indonesia's challenges in dealing with other types of diseases. Surabaya city itself has health issues that need to be addressed, as indicated by an increase in several diseases in 2022. One attempt to handle disease cases is to predict the future case numbers to anticipate actions early on. By using data on the number of cases of Respiratory System Diseases during the year 2022, this data will be used to predict the number of cases in the coming months in 2023 by creating a variation of a univariate ARIMA forecasting model. Therefore, the research results show forecasted data that tend to increase when viewed from the analysis and the plotted graph of the forecast results.

The purpose of this research is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Magepanda Subdistrict. This kind of this research is quantitative research. The population in this research is the villages’device which located in 5 (five) villages in Magepanda Subdistrict, which the technique of sample taking use saturated sample, so the amount of sample in this research is 40 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the accountancy system utilization (X1) and the auditing internal role (X2) take the partially effect of the finance report (Y) and the accountancy system utilization (X1) and the auditing internal role (X2) take the simultaneously effect to the finance report quality.

The Islamic education system as a whole has components that can create an ideal Muslim figure, this is because the Islamic boarding school education system is based on the Qur’an and hadits. So that, the IDIA Prenduan has also created a unique system to support graduate competencies that are expected to be useful and have the potential to solve every problem in society. The researcher formulates the problem that is the focus of the research as follows:1. What are the efforts in improving the competence of graduates through niha’ie program among female intensive students at IDIA Prenduan? 2. What are the supporting and inhibiting factors for improving the competence of graduates through niha’ie program among female intensive students at IDIA Prenduan?This research uses a qualitative approach to the field type. Meanwhile, data collection techniques use interviews, observation, documentation. The data analysis technique is in the form of interactive analysis by Miles and Huberman with stages consisting of data reduction, data presentation, and drawing conclusions. Regarding the validity of the data, researchers used triangulation techniques. From the research results, it can be seen that the efforts in improving the competence of graduates through niha’ie program among female intensive students at IDIA Prenduan are: cergam (religious speech), congregational prayer practice, amaliyah tadries, muqobalah syakhsiyah, fathul kutub. The supporting factors are the provision to maximize when involved in these activities. While the inhibiting factors include the existence of clashes between ma'had programs and faculty programs.   Keywords:The Effort, The Competence of Graduates.  

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

Background : The elderly will experience various declines that have an impact on one of the problems in the endocrine system, namely diabetes mellitus. One of the reasons for lack of physical exercise. Data from Riskesdas 2018, the prevalence of diabetes mellitus diagnosed aged 65 to 74 years is 6.03%. Based on data from PKD Mliwis cadres, there were 76 cases of elderly people with DM. One of the recommended physical exercises for diabetic patients is walking. Walking can help muscles absorb blood sugar in the body. Purpose: To find out the results of implementing walking in the elderly on blood sugar levels in Mliwis Village. Method: This type of case study research uses descriptive research methods. Prior to the research, interviews and observations were carried out through observation sheets (pre-test) and after the intervention, results were observed (post-test). Management of diabetes mellitus by walking is given 3 times in 1 week. This therapy is given for 3 days in 30 minutes at one meeting. Results: Obtained an average reduction in sugar levels in the first respondent by 11,6 mg/dl while the second respondent obtained an average decrease of 16 mg/dl. Conclusion: This walking therapy can reduce blood sugar levels in 2 respondents.

Muhammadiyah organization and also their business entity have a lot of branch in various region. In Kabupaten Gresik there are Economy and Entrepreneur Council PCM GKB and many business entity. One of the business entity is Inspirasi Kopi Cafe, that was focusing on food and beverages. This business entity relatively new so it needs more strategic and new innovation for the future progress. Business Model Canvas and Ten Types of Innovation is the most perfect business model to be used for the developmen  of Inspirasi Kopi Cafe. In this research use qualitative approach, that was producing descriptive data from deep interview that was held. The data research collected from four diffent source person. From the result of this research that was developed using Ten Types of Innovation is profit model innovation, Innovation of Serve, Innovation that was involving consument and Innovation product system. Reseracher decide to rearrange the Business Model Canvas that was adopted from the old Business Model Canvas with a research using interview and obeservation method, so that it formed the remodelling business model canvas that can help develop the business entity of Inspirasi Kopi Cafe.

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.

This research was structured with the aim of improving student learning outcomes through quantum teaching learning regarding the excretory system in science learning in Class VIII-E students of SMP Negeri 20 Tasikmalaya. This type of research is Classroom Action Research (CAR), in which the teacher is the executor of learning while the researcher is the observer. The research design uses the Kemmis and Mc. Taggart. This research was conducted in the even semester of the 2021/2022 school year, namely in March. The subjects of this study were students of Class VIII-E at SMP Negeri 20 Tasikmalaya which consisted of 33 students. The object of research is the active learning of students. Data collection techniques using observation and interviews. Data were analyzed descriptively and presented in the form of tables and graphs. The results showed that there was an increase in the active learning of students, namely in the first cycle an average of 74 (good category) and in the second cycle 81 (very good category), meaning that the learning outcomes in cycle II had fulfilled the Minimum Completeness Criteria of 75. This means there was an increase of 9.54%. Thus the use of the quantum teaching learning model regarding the excretory system in science learning can increase the learning activity of Class VIII-E students of SMP Negeri 20 Tasikmalaya.

The design of a cover letter creation system is very important for the transition to technology-based village governance, increasing efficiency, accuracy and accessibility in administrative data management. In Waleng Village, making cover letters is still using the manual method, prone to human error. To optimize web-based public services in the digitalization era, a system was developed using the Rapid Application Development (RAD) method. This information system research uses qualitative research and testing it with blackbox testing and reveals that this information system can optimize submission of cover letters online and functions as a database for cover letter applications. Regular maintenance of software and hardware is necessary to ensure optimal consistency in the use of information.

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.