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The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement,  the  application  of  government  accounting  standards,  and  the internal control system together have a significant (0,000) and  effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant  (0,000)  effect  on  the  quality  of  financial  statements.  The  internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

  Underachieving students are not caused by their lack of ability, but can be caused by a lack of motivation to learn. The purpose of this research is to increase students' learning motivation through the application of the Problem Based Learning model. The research was conducted quantitatively using a descriptive survey method. The results of this study indicate that efforts to apply the Problem Based Learning learning model which is supported by giving appreciation or awards to students have been able to stimulate students' learning motivation.    

Public space in the city center is an area that is very prominent in its growth, this is driven by various activities including: trade, entertainment/recreation, culture and government. Emotional attachment to a place or place attachment is important to understand, especially because of its potential role in developing public facilities, special places, and communities that work in those places, and also to anticipate conflicts that arise in the management of a place. The building, which was formerly known as Societeit Soekarame, was built during the Dutch government in the 1930s and was used as a place for the elite of Dutch colonialism to gather. During the war of independence, around 1947- 1948, Societeit Soekarame changed its name to Gedung Juang 45. Along with the times, Gedung Juang 45 was renovated with a concept that had been determined to become a Diorama Museumor an educational gallery entitled "Galeri Pati Mbiyen". This study shows that there are two factors driving place attachment in the Juan 45 Pati Building, namely the historical value attached to the building and the social value of society that grows in conjunction with space utilization activities 

One of the important aspects of the digitization of customary law is the creation of a comprehensive digital database. The purpose of this study is to show that this approach not only results in richer and more authentic documentation, but also empowers communities to be active in the process of preserving their own culture. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the digitization of customary law has great potential not only to preserve valuable cultural heritage, but also to revitalize and make customary law more relevant in facing the challenges of the 21st century.

Background: Stunting rates in Badung Regency show an upward trend while information on funding and utilization and who is the beneficiary is still very limited. Therefore, through the District Health Account, it is expected that decision makers will be able to overcome the problem of adequacy, equity, efficiency, effectiveness and sustainability. Objective: to analyze the cost of stunting prevention using the District Health Account Approach. Method: This research is descriptive using cross-sectional studies, data collection through in-depth interviews to the manager of the District Health Office in Bandung District and the manager of the Provincial Health Department of Bali Nutrition and documentation studies. Results: Most stunting prevention costs came from the central government (70.16%), and the highest proportion of the budget was managed by puskesmas (56.74%). Most of the stunting prevention funding was used for operational expenditure (79.43%), and the financing was mainly directed towards all age groups (48.53%). In the lowest 40% (poor families) the average monthly expenditure is only Rp.438,944 or equivalent to 1,962.55 Kcal per person per day, this figure is below the stipulated calorie adequacy rate of 2,200 - 2,500 Kcal per person per day. Conclusion: The cost of stunting prevention program is only sourced from the government, where most costs come from the central government (70.16%), far exceeding the Badung Regency Government (21.16%) and the Provincial Government of Bali (8.69%). The cost of puskesmas stunting prevention program is used for operational expenses for the bottom 40% (poor families) whose average monthly expenditure is only equivalent to consuming 1,962.55 Kcal of food per person per day. Badung Regency Government to increase the financing of stunting prevention which is prioritized for the lowest 40% population (poor population).Keywords: Stunting; Financing; Badung Regency

Utilization of resources does not only focus on reforms but begins to enter into something that is even more unlimited, namely inspiration, ideas, talents or talents, and creativity. 3 main things form the basis of the creative economy, including creativity,  innovation,  and invention.  To support the creative economy  and the condition of the productive age population, the West Kotawaringin Regency government through the tourism office seeks to empower the community through a collaborative activity with one of the universities in Semarang, namely the Indonesian College of Tourism Economics (STIEPARI). The implementation  of activities ranging from identification, socialization to independent practice shows that there is an increase in awareness of the training participants to utilize local resources that can be processed into products even though they are made from waste which in this case is shells. This can be seen from the participants'  interest in applying the results of the counseling and training and continuing this activity to completion.

Information and Communication Technology is one of the new developments in the world of education which is currently being felt in every line of life. The purpose of this study is to describe the use of information and communication technology or ICT on students' perceptions of the application of Project Based Learning in the concept of acid and base indicators. The type of research used in this study is a quantitative research with a descriptive survey method. Based on the results of data processing and discussion, it is known that the use of information and communication technology affects students' perceptions of the application of project-based learning models.    

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

Background: Population. To realize healthy and quality elderly, health promotion must be carried out as early as possible, one of them through the formation and development of elderly posyandu groups. Purpose: This study aims to study the relationship of family support and the role of health volunteer with the use of posyandu for the elderly in the working area of ??Karangnanding Health Center, Karang Tinggi District, Bengkulu Tengah Regency. Methods: This research uses analytic survey design with cross sectional approach. The population in the study were all elderly people who participated in the Posyandu for the elderly in the working area of ??Karangnanding Health Center as many as 53 people. Sampling in this study using a total sampling technique. Data collection in this study uses primary and secondary data. Data analysis was performed univariately and bivariately. Results: The results obtained: (1) There is a relationship of family support with the use of posyandu for the elderly in the working area of ??Karang Nanding Health Center, with a moderate relationship category; (2) There is a relationship between the role of health volunteer and the use of posyandu for the elderly in the working area of ??Karangnanding Health Center, with the category of moderate relationship; (3) There is a relationship between the role of health volunteer and family support with the use of posyandu for the elderly in the working area of ??Karang Nanding Health Center, with a very close relationship category. Conclusion: The role of health volunteer and family support are factors related to the utilization of posyandu for the elderly. With the support from their families, the elderly tend to be more active in participating in posyandu activities for the elderly. Latar Belakang: Indonesia termasuk negara yang akan masuk ke penduduk struktur tua dengan persentase penduduk lansia mencapai 7,6% dari total penduduk. Untuk mewujudkan lansia sehat dan berkualitas, harus dilakukan pembinaan kesehatan sedini mungkin salah satu melalui pembentukan dan pembinaan kelompok posyandu lansia. Tujuan: Penelitian ini bertujuan untuk mempelajari hubungan dukungan keluarga dan peran kader dengan pemanfaatan posyandu lansia lansia  di wilayah kerja Puskesmas Karangnanding Kecamatan Karang Tinggi  Kabupaten Bengkulu Tengah. Metode: Penelitian ini menggunakan desain  survey analitik dengan pendekatan cross sectional. Populasi dalam penelitian adalah seluruh lansia yang mengikuti posyandu lansia di wilayah kerja wilayah kerja Puskesmas Karangnanding sebanyak 53 orang. Pengambilan sampel dalam penelitian ini menggunakan teknik total sampling. Pengumpulan data dalam penelitian ini menggunakan data primer dan sekunder. Analisis data dilakukan secara univariat dan bivariat. Hasil: Hasil penelitian didapatkan: Ada hubungan dukungan keluarga dengan pemanfaatan posyandu lansia  di wilayah kerja Puskesmas Karang Nanding, dengan kategori hubungan sedang;  Ada hubungan peran kader dengan pemanfaatan posyandu lansia lansia  di wilayah kerja Puskesmas Karangnanding, dengan kategori hubungan sedang; Ada hubungan kategori peran kader sedang dan dukungan keluarga dengan pemanfaatan posyandu lansia lansia  di wilayah kerja Puskesmas Karang Nanding, dengan kategori hubungan sangat erat. Simpulan: Peran Kader dan Dukungan keluarga adalah faktor-faktor yang berhubungan dengan pemanfaatan posyandu lansia. Dengan dukungan dari keluarga para lansia cenderung lebih aktif dalam mengikuti kegiatan posyandu lansia.

This article discusses social media content design training organized by the Lamongan Aisyiyah Regional Leadership (PDA), in collaboration with the Ahmad Dahlan Lamongan Institute of Technology and Business. The focus of utilization training is managing Instagram feeds and color choices. Participants, the majority of whom are women aged 30-45 years, act as contributors to the PDA Lamongan Instagram account. Material includes feed management, use of color pallette. The results of this training show an increased understanding of Instagram. The enthusiasm of the participants reflects the success of the training on utilizing PDA Lamongan social media by applying the knowledge gained, opening up the potential for similar activities in the future

The research objective is to examine the effect of social factors on intention and their impact on student behavior in utilization internet of library as an information media. The method used is the survey method by distributing questionnaires. The research data obtained is based on the perception student of Universitas Semarang students on the utilization internet of library carried out by the Universitas Semarang Library as a student information media, with 95 respondents. The research method uses validity test, reliability test, and classic assumption test, hypothesis test, multiple linear regression model (path analysis) with SPSS 23 program. The results of testing social factors directly and indirectly through the intention in using internet of library do not effect on student behavior in utilization internet of library carried out by Universitas Semarang students as their information media.

This activity is a community service activity for the people of Purbosari village, Ngadirejo sub-district, Temanggung Regency. as part of the activities of the Central Java Province Bappeda for the 2017 fiscal year. The problem that is being handled is the problem of the loss of livelihoods of the tobacco farming community due to restrictions on tobacco farming and tobacco products. This activity is also an implementation  of  the   Regulation   of  the  Minister  of   Finance of the Republic of Indonesia Number: 28 / PMK.07 / 2016 concerning the Use, Monitoring and Evaluation of Tobacco Excise Production Sharing Funds. The model used is a community-based tourism development model as a form of the tourism sector's creative economy that provides optimal benefits to the community. The service process is carried out by means of efforts to empower the people's economy in the tourism sector with a community-based tourism (CBT) approach or community-based tourism by involving local communities in activities, which include the introduction of tourism potential and training on the utilization of local non-tobacco agricultural potentials to be processed into culinary products and by by tours. The local community is motivated to become the main actor in the management of tourism activities that arise from the utilization of the local potential that exists in the service location. The result of this activity is the achievement of community understanding of tourism as an alternative to activities other than tobacco farming, understanding of local tourism potential, development of tourism activities and tourism support activities in the location.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

Ngasinan Etan Village is one of the villages located in Gebang Village. The livelihood as a small businessman from this village is very possible because of the very strategic location close to the Gebang traditional market and the traditional Pucuk padar. The increase in tofu production in Gebang village has positive and negative impacts, the positive impact is that it has increasingly increased the MSMEs of Gebang village and can improve the welfare of the community. The negative impact is the amount of tofu waste that is released, causing unpleasant odors. The main problem asked by these entrepreneurs is the accumulation of dense waste that often affects the environment which causes air pollution as it is delicious. With the consideration of the community specifically tofu entrepreneurs, and with the thought of solutions based on existing theories and research results, the first priority that needs to be done is to improve the management of solid waste management in tofu. Improvements to the tofu mill's solid waste management methods, by providing an understanding of how to manage tofu's basic waste into food products. Utilization of tofu waste can be done by drying and made with a variety of processed products that can be consumed by the community, for example, processed into tempe gembus, beef food, fish feed sources, nata de soya production, tofu waste as organic fertilizer, tofu waste, tofu waste to poultry feed and tofu pulp into processed crackers.Tofu, Gebang, Masaran, Sragen waste

Gunung Anyar is a village in Gunung Anyar, Surabaya Municipality. In this area the puerperal mother cannot breastfeed properly. One way to overcome this problem is to make herbal drinks from katuk leaves. Some houses in Kelurahan Gunung Anyar have enough area to plant katuk leaf seedlings. Training on making herbal drinks from katuk leaves can improve the skills of cadres and pregnant women. This activity can also build innovation and creativity in varying the utilization of katuk leaves. Method: This activity is carried out through demonstration of making herbal drinks with the target being cadres and pregnant women. Results: The results of the training were very good. All participants actively participate and can train other pregnant women to make herbal drinks from katuk leaves at home. Conclusion: Training can be done at home by pregnant and lactating mothers

Balm, a pharmaceutical product that is no stranger to the community, therefore, this product is one of the most potential commodities developed into a home industry that can improve the economy of the community. relatively simple balm formulation and easy in material, is very possible to be applied in the community. This article is a form of publication of community service that has been carried out on Tuesday, February 6, 2018,at RW XXII Bibis Luhur Kel. Nusukan Kec. Banjarsari Surakarta Central Java. This community service is entitled "training of sticks from herbal and pioneering industry as a home industry" which aims to provide understanding and skill through counseling, training, and application of herbal balsam in the form of sticks, and utilization in health by empowering natural resources optimally, produce new products, besides can be made for self-use, sticks balm is a product that is very much needed by the community, so it is possible to develop its production in the scale of home industry to improve the economy of the community.

The Community Harmony Activities entitled "Hydroponic Solutions in Narrow Lands" were held at the Ngubo Ammuktiwa Farmer Group of Kestalan Sub-District of Banjarsari Surakarta with the aim of increasing the understanding of how to solve the problems that occur in densely populated urban areas where the land is very narrow. Such conditions need to be a third-party assistance to provide a little touch of technology with the hope that the narrow land is able to provide power and maximum utilization that is with the cultivation of plants hydroponically. While the specific target to be achieved is if Activities Devotion To community is implemented then it is expected that the community will have skills in the field of hydroponics, especially vegetable hydroponics. To achieve these targets, the method of implementation is by lecturing and discussion followed by direct practice which is always monitored and evaluated periodically for 8 months. The implementation of Community Service Activities held on 26 March to 7 October 2017.Keywords: Hydroponics, narrow land.

Freshwater fish farming extension activity is one of the activities at UPT Karanganyar Fish Seed Center (BBI). In freshwater fish farming extension activities at the exposure session at UPT Balai Balai Ikan Ikan (BBI), they still used the lecture model and did not use other extension media. This resulted in extension participants becoming less familiar with the exposure material they obtained. Participants had difficulty in describing counseling materials. This has become an obstacle for the extension team in delivering the counseling material. Utilization of Simulated Multimedia as a 3D Animation-Based Counseling Media, can facilitate the counseling team in providing material exposure explanation on how to cultivate freshwater fish. By utilizing 3D Animation-based Mutlimedia Simulation can help extension participants in understanding the depiction of extension material to be implemented at the practice stage of freshwater fish farming. This is evidenced by using a user test, 40% of 25 respondents who stated that by utilizing multimedia simulation based on 3D assimilation, it is feasible to be used as an extension media for freshwater fish farming.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.