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This research aims to describe the process of receiving and recording cash sales at PT. Arjuna Utama Chemistry. With the Independent Learning Campus (MBKM) policy from the Ministry of Education and Culture, Trunojoyo Madura University is holding an industrial internship program that provides students with direct experience in the world of work. This report provides an overview of the stages of cash receipt and recording, as well as the importance of the reconciliation and reporting process in maintaining the accuracy and transparency of the company's finances.

Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.

Surabaya, one of the major cities in Indonesia, has shown progress in the implementation of e-government, particularly in the field of population services. The Surabaya City Government has developed the Klampid New Generation application to make it easier for the community to manage population administration online. The implementation of e-government in Surabaya is based on regional regulations that provide a strong legal basis for developing digital population services. The development of the Klampid New Generation application is a manifestation of the Surabaya City Government's commitment to realizing digital transformation in the field of population administration.

Dynamic governance refers to government activities continuing in the process of public policy governance that can reach long-term interests. This research uses a qualitative approach with a descriptive method and the key informant is the Population and Civil Registration Office of Tangerang Regency. Data collection techniques were conducted through interviews, field observations, and documentation. The purpose of this research is to find out the implementation of Digital Population Identity through the perspective of Dynamic Governance at the Population and Civil Registration Office of Tangerang Regency. The results showed that dynamic capabilities in the implementation of Digital Population Identity services are able to produce various changes that have an impact on improving the quality of public services, but there are still obstacles such as low public understanding of using Digital Population Identity (IKD) and not all government agencies can accept the process of verifying population data with Digital Population Identity (IKD). Therefore, the dynamic capability process in the Digital Population Identity (IKD) service is influenced by three indicators, namely thinking ahead, thinking again, and thinking across as well as two driving factors, namely able people and agile process.

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

Penelitian ini bertujuan untuk melakukan pengembangan aplikasi monitoring grooming berbasis Android. Aplikasi ini dirancang dengan tujuan meningkatkan efisiensi dalam pemesanan dan pencatatan pesanan grooming serta mempermudah manajemen jadwal dan layanan bagi petgroomer. Metode yang digunakan dalam penelitian ini adalah metode prototyping. Terdiri dari tiga tahap yaitu komunikasi dengan klien, pengembangan sistem, dan pengujian sistem. Setelah melakukan komunikasi dengan klien untuk mengetahui kebutuhan sistem, selanjutnya yang dilakukan adalah melakukan pengembangan sistem. Setelah mengetahui kebutuhan dari sistem, selanjutnya disusun  Unified Modeling Language (UML) dengan tujuan untuk meningkatkan efisiensi pengembangan sistem. Beberapa diagram UML yang dipakai, seperti use case, diagram alir, dan diagram activity. Kemudian, sistem diimplementasikan dengan menggunakan REST API melalui Retrofit dan bahasa pemrograman Java, menggunakan tools Android Studio. Langkah yang terakhir adalah melakukan pengujian terhadap sistem. Aplikasi ini dapat memberikan solusi yang efektif bagi industri grooming hewan peliharaan dengan meningkatkan efisiensi operasional dan memberikan pengalaman yang lebih baik bagi pemilik hewan peliharaan dan groomer. 

Implementation of Klampid New Generation (KNG) as an innovation in population administration services in the city of Surabaya. KNG is an online website that facilitates the management of population documents online, such as ID cards, family cards, birth certificates, and others. Through the Internship and Independent Study Certificate (MSIB) program, researchers were directly involved as Population Administration Service Assistants at the Surabaya City Village Office. Observations and active participation were carried out to collect primary data from village officials and the community. The research results show that although KNG is intended to facilitate independent document management, many residents still prefer to use village office services. This is due to a lack of socialization and public understanding about the use of KNG. In addition, there are also obstacles such as limited facilities and infrastructure in the village office that can hinder service performance. This research recommends the need for more intensive socialization and assistance to the community, as well as improving facilities at the village office to optimize the implementation of KNG in creating better population administration order in the city of Surabaya.

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.

This study aims to analyze law enforcement efforts against under-aged marriages in Indonesia, identify factors that cause under-aged marriages in Indonesia, and find out the implications of law enforcement efforts against under-aged marriages on child birth certificate registration. The research method used in this article is normative legal research which is analyzed qualitatively with a statutory approach and a case approach. The results of this study show that marriages that are only carried out based on religious law or beliefs, without being officially registered, are legal in religion, but not in the state. Factors that cause underhanded marriages include economic factors, social factors, psychological factors, and religious factors. The legal consequences caused by underhand marriages are detrimental to women and children resulting from these underhand marriages, one of which is difficulty in managing the registration of children's birth certificates. This study concludes that siri marriage/underhand marriage is recognized as religiously valid in Indonesia, but has no legal force because it is not registered at the KUA/Civil Registry in accordance with Law No. 1 of 1974. As a result, the marriage has no legal consequences for the couple and their children.

The financial sector is one area that is greatly influenced by the development of information technology. Both in administrative processes in financial institutions such as the Bhakti Karya savings and loan cooperative and non-formal training in the form of training outside financial institutions. Almost all financial institutions, companies, government agencies, financial institutions and others have switched to using electronic-based applications. The aim is to be able to process data easily and quickly. The Microsoft Excel training given to Ksp Karya Bhakti members/employees by the Community Service Team went smoothly. The institution welcomed this training activity because members/employees often feel overwhelmed when it is the end of the month to prepare the institution's financial reports. Especially members/employees in the reporting section who are still relatively new to using Microsoft Excel software in making institutional financial reports, so far making calculation reports has been done manually by writing in books and using a calculator.

Kurangnya pendidikan menyebabkan pemahaman tentang teknologi juga rendah. Sehingga banyak UMKM yang tidak menyimpan catatan keuangan sama sekali atau melakukan pencatatan keuangan sesuai dengan standar yang berlaku. Tujuan penelitian adalah untuk membuktikan hipotesis edukatif bahwa latar belakang pendidikan atau pemahaman tentang teknologi mempengaruhi dimulainya SAK ETAP dalam UMKM. Metode yang digunakan dalam penelitian ini adalah metode non-probabilitas dengan purposive sampling yang akan diambil dari populasi data untuk jumlah UMKM di Kecamatan Umbulharjo dengan total 503 unit. Jenis data adalah kuantitatif dengan teknik pengumpulan data berupa kuesioner. Hasil penelitian menunjukkan bahwa semakin tinggi latar belakang pendidikan pelaku bisnis, semakin banyak UMKM menerapkan SAK ETAP dalam pelaporan keuangannya. Selain itu, semakin banyak pelaku bisnis memahami operasi teknologi, semakin tinggi penerapan SAK ETAP pada UMKM. Oleh karena itu, penting bagi pelaku bisnis untuk meningkatkan kemampuan mereka dalam mengoperasikan teknologi terkait pelaporan keuangan. Dengan hasil penelitian ini, dapat disimpulkan bahwa latar belakang pendidikan dan juga pemahaman tentang teknologi memiliki pengaruh positif yang signifikan terhadap implementasi SAK ETAP di UMKM.

Abstract This research is based on gap research in the form of differences in research results for each variable. This research aims to determine the influence of leadership, work environment, organizational culture, and punishment partially and simultaneously on work discipline at the Purbalingga Regency Population and Civil Registration Service. Determination of the sample using Proportionate Stratified Random Sampling. Data obtained through distributing questionnaires to research respondents totaling 67 people. The analysis used is multiple linear regression with least squares equations and hypothesis testing using t-count to test partial regression coefficients and F-count to test the effect simultaneously with a confidence level of 5%. The results of the research show that leadership and work environment punishment have a positive and significant effect on work discipline. Meanwhile, organizational culture has a negative and significant effect on work discipline. From the research results, it can be implied that the leadership of the Population and Civil Registration Service provides motivation to employees, provides a decent workplace, pays more attention to employees, and improves work discipline.

Technological developments and competition in the fashion business are increasingly rapid, companies must be able to adapt quickly to changes. Technological transformation is the right step to respond to the changes that occur. Companies and individuals within them are required to carry out digital transformation. The aim of this activity is to provide education and training in order to improve the ability of MSME players in implementing point of sales (POS) applications in one of the fashion companies (clothing lines) in Bandung City, West Java Province. The method used in this training is in the form of a seminar or workshop with 20 participants and is carried out over two days. The main theme in this training activity is to find out the impact of implementing the point of sales (POS) application on sales figures and the impact of implementing the point of sales (POS) application on company profits. Not a few companies have implemented the use of point of sales (POS) applications to be able to adapt to these changes. Digital transformation cannot be done that simply, but requires understanding and how to manage digital transformation effectively. The benefit of research is to provide references and information to stakeholders in the fashion company (clothing line).

This research was conducted to determine the perception and readiness of an online shop to use a financial accounting application based on the Technology Acceptance Model (TAM) theory. Therefore, interpretive qualitative research was carried out using a descriptive case study approach at the online shop "Sweet Palettee" as the research object. The data collection techniques used were interviews, observation and archival recordings. From the data that has been collected and analyzed by researcher, it is concluded that the use of the financial accounting application carried out by Sweet Palettee based on the Technology Acceptance Model (TAM) theory is going quite well. Each aspect of TAM is interconnected, which overall has a positive role for Sweet Palettee in the acceptance and use of the "Money+" financial accounting application. With this research, it is hoped that it can increase insight and knowledge for researcher and for academics, also can be used as a reference for related companies to make decisions in the future.

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

In making death certificates, the Tangerang City Dukcapil Department provides services for making death certificates through Sobat Dukcapil to make it easier for the people of Tangerang City to process population documents, but with the existence of the Sobat Dukcapil application there are still problems regarding the system which is hampered, the lack of public understanding of using the Sobat Dukcapil application so that the service in making deeds death through dukcapil friends is still not effective. The purpose of this research is to determine and analyze the quality of service in making death certificates through Sobat Dukcapil at the Tangerang City Population and Civil Registration Service. The data collection techniques used are interview, observation and documentation techniques. Using Potter's theory (2003), namely the theory of service quality which has 6 indicators, the first is Appropriate and Relevant, the second indicator is Available and Affordable, the third indicator Can guarantee a sense of justice, the fourth indicator is Acceptable, the fifth indicator is Economical and Efficient, the sixth indicator is Effective. The results of the research from 6 indicators concluded that the indicators were appropriate and relevant because the presence of dukcapil friends could make it easier for people to submit requests for death certificates, only there were problems in the server error section. The available and affordable indicator concludes that it is still not affordable because there are still technical problems because the Android and iOS based ones are still temporarily deactivated and are still in the process of system maintenance. Indicators can guarantee a sense of justice that does not differentiate between certain groups, all are equally open and provide justice for society. Acceptable indicators conclude that the technical method is very easy to process on time, sometimes there are still some who don't understand how to use it. The economic and efficient indicators conclude that it is still not economical because registration of death certificates is still done offline. The effective indicator concludes that it is still not said to be effective because there are still problems with the system server still being maintained so that it becomes a technical obstacle.    

The purpose of the study was to examine and analyze the legal protection of the wife's inheritance rights from unregistered marriages associated with the function of registering marriages with a comparative study of Islamic Fiqh and Law No. 1 of 1974. The research method of this writing is a normative juridical research that refers to the Qur'an. , Al-Hadith, Books of Fiqh, Legislation and related books that are relevant to this research. The data analysis technique used is a literature study which was analyzed qualitatively. The results of this study are that the second wife's inheritance rights from unregistered marriages are associated with the function of registering marriages. They have the right to inheritance which is owned jointly by the inheritance in the form of husband's innate property and joint property obtained by the second wife and her husband during the marriage period for the sake of a sense of justice and legal protection, legal protection of the second wife's inheritance rights in this study that to obtain inheritance rights and recognition to legalize marriages to religious courts. the results of the marriage itsbat as the legal basis for recording the marriage to the marriage registrar at the Office of Religious Affairs, then a Marriage Certificate Quotation Book is issued as authentic evidence that a marriage has been registered. So the legal protection and legal certainty of the second wife's inheritance rights from unregistered marriages associated with the function of recording marriages can obtain legal inheritance rights.

As an embodiment of e-government the Directorate General of Population and Civil Registration of the Ministry of Home Affairs launched the e-Office system, this system was built to improve the quality of public services in terms of correspondence, communication between regions online or digitally, in its implementation there are various problems from the provider side Such services include long bureaucratic processes. The aim of this research is to analyze how Atandie e-Office is implemented at the Directorate General of Dukcapil, Ministry of Home Affairs. The research method used is descriptive with a qualitative approach and data collection techniques through interviews and observation. This research uses indicators of e-government implementation according to Indrajit (2005:13). The results of this research show that content development has been carried out for e-Office development since 2021-2022 and there will still be final development in 2023, competency building training that has already been carried out, The connectivity of the infrastructure provided is sufficient as seen from the large server capacity provided, but we still have to add a backup server, cyber laws, the legal regulations underlying e-Office are quite strong with Minister of Home Affairs Regulation N0.7 of 2019 concerning Online Population Administration Services, citizen interfaces Staff procurement is carried out approximately once a year in two ways, capital in terms of the budget applied for the construction and development of e-Office is sufficient.

The purpose of this research is to analyze the services of the population and civil registration offices towards ownership of identity cards, family cards and birth certificates for citizens of North Central Timor District. This research method is empirical juridical legal research, which is field research that examines the applicable legal provisions and the reality that occurs in the community. The aspects to be researched in this research are conducted through interviews, observation and documentation. The results showed that the service of DISDUKCAPIL TTU Regency was good enough, so that there was an increase in residents who wanted to take care of population documents, by looking at indicators of the five dimensions of public services, namely Tangible (Physical Evidence), Reliability, Responsiveness, Assurance, Empathy. Factors that hinder, namely: public awareness, distance, power outages resulting in disrupted networks, damage to tools/machines. Efforts of DISDUKCAPIL TTU Regency; conducting socialization related to the importance of ownership of population documents, conducting online ball pick-up activities, providing special services to people with disabilities, coordinating with parties related to public services to be able to get services from DISDUKCAPIL.