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An abcess is a collection of pus in an indefinite space in the body, an abscess can appear on the surface of the skin and can appear in the tissues of an organ. Abscesses occur due to an infectious process or from parasitic bacteria due to foreign bodies, such as splinters, bullet wounds, needles. Many patients come with complaints of pain, swelling, redness, fever and others. Therefore, to overcome this problem, it is necessary to take quick action to help reduce and deal with the problem of abscess disease among the community by using the clustering method do that it can help agencies in conducting socialization so that the communinty knows more about the factors that cause abscess disease and how to handle it. From this research courced at tha Binjai estate Health Center which consists of several variables, namely age, type of abscess disease data that often appears, the abscess disease data that often appears after doing the 2 cluster process is with age is 26-35 years, with the type of abscess disease is dental abscess, and the casual factor is not maintaining dental hygiene.

Indonesia as an agricultural country rich in natural resources, relies heavily on agriculture to support its economy, especially in Central Java where the majority of the population are farmers. However, many rural areas, such as Tegalrandu village in Srumbung, Magelang, face challenges due to limited agricultural knowledge and resources. This study aims to empower farmers in Tegalrandu by improving their agricultural practices through the use of compost as a sustainable fertilizer. This study uses the Asset Based Community Development (ABCD) methodology, which focuses on local strengths and assets to catalyze community-driven development. Participants included local farmers who were engaged through a series of workshops and hands-on training in compost production using household waste and natural activators. The results showed that farmers successfully produced high-quality compost, leading to improved soil health and crop yields. In addition, the community showed increased knowledge and confidence in sustainable agricultural practices. This study underscores the importance of participatory approaches in agricultural development, highlighting the potential of composting to not only increase crop production but also foster economic resilience among rural farmers. The implications extend beyond local agricultural practices, suggesting that similar empowerment strategies can be applied in other rural contexts to promote sustainability and community development.

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.  

The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

A community service program is one way of implementation to improve human resources (HR) 's ability to meet community needs and solve social problems together with the community to enhance social welfare per the vision, mission, and functions of Islamic state universities. Therefore, the author presents a cassava chip marketing innovation training program through Instagram media due to the impact of COVID-19 in Banyudono Village, Ponorogo as an effort to advance and improve the online market. Training for home industry owners using the ABCD (Asset Based Community Development) method which prioritizes assets and potential that exist around and are owned by the community. The main conclusions resulting from this service program, among others: First, this activity serves as an effort to improve the human resource capabilities of home industry owners related to the use of social media. Second, increasing insight and knowledge of home industry owners on the use of online marketing through Instagram social media in the era of globalization and the covid-19 pandemic.

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.

Desa Pedagangan merupakan desa yang terletak di Kecamatan Tiris, Kabupaten Probolinggo. Desa Pedagangan terletak di kaki Gunung Argopuro yang menyimpan kekayaan alam yang berlimpah. Potensi dan daya tarik pada Desa Pedagangan diantaranya hasil pertanian, perkebunan dan peternakan. Populasi desa cukup tinggi sejumlah 5.895 jiwa. Potensi yang tinggi menjadikan desa mempunyai produk UMKM seperti keripik singkong. Pemasaran produk UMKM masih dalam lingkup yang terbatas. Kegiatan Pengabdian kepada Masyarakat bertujuan  untuk menaikkan lingkup pemasaran UMKM melalui Digital Marketing. Metode yang dipakai menggunakan ABCD (Asset Based Community Development). Pengabdian ini meningkatkan pemahaman edukasi Digital Marketing UMKM di Desa Pedagangan.

This research discusses the importance of building an entrepreneurial spirit among teenagers, especially by utilizing Rumah Honai creations as an innovative means. Entrepreneurship is seen as a key skill for the younger generation in facing future challenges and contributing to economic growth. Asset-Based Community Development Method (ABCD) is used to identify and utilize community potential and assets in developing empowerment programs. The discussion focuses on two main aspects: building an entrepreneurial spirit and combining innovation, culture and entrepreneurship through Rumah Honai. The development of an entrepreneurial spirit is emphasized as a continuous process that requires commitment, continuous learning and the ability to adapt. The Honai House, as a symbol of Papuan cultural heritage, was introduced as a creative tool to instill entrepreneurial values ​​such as creativity, risk taking and problem solving. This research shows that involving teenagers in the creation of Honai Houses can develop practical business skills, increase cultural awareness, and promote social responsibility. This approach not only builds a strong entrepreneurial foundation but also promotes cultural heritage preservation and sustainable social development. In conclusion, the integration of entrepreneurship with cultural elements such as Rumah Honai offers a holistic approach in preparing the younger generation to face future challenges, while maintaining their cultural identity.

Fraud is the deliberate and dishonest actions taken by someone to obtain unauthorized profits or benefits. Fraud can occur due to management manipulating financial statements by adjusting the company's profits. Investigative audits are used as an audit process carried out to investigate suspected fraud (fraud) violations of the law, or those problems that require in-depth examination. This study was conducted to explain and test how the agreed procedure process within the scope of an investigative audit can detect fraud. The object of this research is the company where the agreed procedure process is carried out. Interviews with auditors who handle or participate directly are carried out for data collection in the agreed procedure process. Data analysis produces secondary data from the interview process that has been carried out. This study produces an explanation that there are several tests used in the agreed procedure process within the scope of an investigative audit that are successful for detecting fraud in the company.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

Libraries as information service providers require information systems that can manage data and information effectively and efficiently. Information system audits are needed to evaluate information system performance and ensure organizational goals are achieved. This research aims to analyze library service information system audits using the COBIT 5 framework, because it focuses on services and service requests. The stages of an ABC library service audit include determining audit objectives, identifying library services using the Framework, capability level analysis, testing controls and evidence at the capability level, verifying results, and compiling audit results reports and recommendations. Audits carried out for library services focus on Process Domains DSS01 and DSS02.    

Penelitian ini bertujuan untuk memperbaiki sistem penyimpanan dan penempatan bahan baku komoditi tube dan tape di gudang PT Maximos Global Logistik Semarang. Saat ini, penempatan produk di gudang dilakukan secara tidak teratur, menyebabkan waktu pencarian yang lama. Penelitian ini melibatkan perumusan masalah, tujuan penelitian, studi literatur, observasi, dan wawancara dengan staf terkait, serta pengumpulan data inventori dan pemesanan. Dengan menggunakan metode ABC dan analisis FSN, material di gudang diklasifikasikan menjadi tiga kelas berdasarkan pergerakannya: A, B, dan C. Implementasi metode ini mendukung prinsip 5S, khususnya Seiton dan Seiketsu, untuk mempermudah penempatan dan identifikasi material. Barang ringan ditempatkan di Level 4, barang berat di Level 2, dan material yang tidak bergerak di Level 6, memudahkan identifikasi oleh admin dan karyawan lapangan.

A cerebral abscess is an infection of brain tissue enveloped by a capsule and localized to one or more areas within the brain. The source of infection of a cerebral abscess is usually from an infection of another body part that spreads through the tissue directly or through blood vessels. About 75% of cerebral abscesses originate from the spread of otitis, mastoiditis, frontal sinusitis or skull fracture. Most brain abscesses originate from direct spread of infection in the middle ear, sinusitis, or mastoiditis. Sinusitis can be paranasal sinusitis, ethmoidal, sphenoidal and maxillary sinusitis. Diagnosis requires a computed tomography scan (CT-Scan). Laboratory examination is also necessary to determine the cause of the patient's clinical symptoms. Appropriate use of antibiotics is aimed at keeping the patient alive in the hope that the cerebral abscess will improve. Conservative measures, and control of ICP increase. The method used is using a case study. This case study discusses Mr. Mr. O 33 years old with a cerebral abscess with a precipitating factor of unresolved dental infection by conducting a history, physical examination, and supporting and performing management and education that may be applied to patients in the future.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

Qiroah as one of the branches of tajweed science plays an important role in ensuring that every santri can read the Qur'an with tartib, correctly, and beautifully. The learning model developed in this service aims to provide santri with an understanding of the importance of tone and tartil when reading the Qur'an, using phonetic to improve the ability to control the santri's voice, and build santri confidence through reading the Qur'an in public with a good and correct tone. The research method used as the basis for this community service is Asset Based Community Development (ABCD) where TPQ students who already have an interest in reading the Qur'an can be developed to beautify the reading accompanied by tajweed science. The results of this community service inform to make some adjustments improve the quality of teaching and learning at TPQ Nurul Hidayah. The theory of phonetics and phonology can be implemented in Qiro'ah education.

The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is  A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method..  From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees.  The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.

PT ABC operates in the printing and publishing sector which produces magazines using a make to order system. The problem that often occurs is related to the fluctuating demand for SM magazines from March 2021 to February 2024. As a result of this condition, the company cannot estimate the amount of raw materials needed, so orders are made based on estimates only. This causes overstock, especially 1001 reams of 58 gram HVS paper. The research objective is to find out planning, inventory control, and ordering techniques that produce minimal costs. In this case, suitable methods to apply are Material Requirement Planning (MRP), lot size Economic Order Quantity (EOQ), Lot For Lot (LFL) and Period Order Quantity (POQ). From the proposed improvements, the minimum cost with Lot For Lot (LFL) was IDR 2.320.000. So, costs can be minimized to IDR 93.260.746 or 98% compared to the method used by the company.

Empowerment is a development process where the community takes the initiative to start the process of social activities to improve their situation and conditions. There has been a decline in religious enthusiasm among teenagers. Meanwhile, teenagers are an important asset for the next generation of the nation and religion. However, it is important to note that one of the triggers for teenagers' low enthusiasm for participating in religious activities is the lack of motivation from their parents. Teenagers' low understanding of the importance of religious activities is a key factor in the emergence of problems. In the village of Cermen Kedamean, one of the routine religious activities carried out by teenagers is sholawatan accompanied by the musical instrument Al-Banjari. However, the lack of understanding and skills in innovating rhythm and tone makes Al-Banjari's activities feel less effective. This is because there is no special training accompanied by related parties who have more mastery of the Al-Banjari art. So in this case there is a need for Al-Banjari training to increase the understanding and creativity of the soft skills of Cermen village youth in using the Al-Banjari musical instrument. This activity was carried out using the ABCD (Asset Based Community Development) method. To develop soft skills in playing the Al-Banjari musical instrument to accompany routine sholawatan activities. In order to shape the character of a more active and enthusiastic generation of teenagers.