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Sumberjo Village as a tourist village that is rich in natural resources, ultimately encourages the formation of various kinds of MSMEs. However, until now, the knowledge of MSMEs regarding the use of social media and digital marketing is still considered lacking. Some MSMEs still apply conventional methods in marketing so that the profits and market reach they get are not optimal. The purpose of this activity is to provide understanding to MSME actors in Sumberjo Village about digital marketing procedures to help MSME players expand their market so they can compete with competitors. This activity was carried out through door-to-door socialization with several stages of the method including observation and interviews, lectures and discussions, as well as demonstrasions and practices. Communities need to be equipped with the basics and equipped with knowledge of the use of digital marketing so that development and increased sales can be realized as well as expectations as an MSME-friendly tourist village.

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

Public services that provide a service to clients is one of the important variables that provide an important commitment to create a good reputation and trust locally. Public protests in the form of long queues, helpless assistance, and actually bad offices do not satisfactorily influence the picture and quality of administrative levels in public areas. the research that I use is descriptive research. This research is called descriptive research with data collection techniques in this study using questionnaires. The population in this study are all people who are customers at the Praya District Office. The sampling technique used is nonprobability sampling technique. Based on the results of research conducted on 60 respondents regarding community perceptions and satisfaction with the services of the Praya District Office, it is measured based on community satisfaction using the Community Satisfaction Index (IKM) in terms of administrative services, the results obtained are Community Satisfaction Index per indicator where there are 14 indicators, namely ( 1) service procedures with a total IKM score of 76.66 included in the good category, (2) service requirements with a total IKM score of 68.33 included in the good category, (3) clarity of service officers with a total IKM score of 63.33 included in the good category, (4) the discipline of service officers with a total IKM score of 63.75 is included in the good category, (5) the responsibility of service officers with a total IKM value of 65.41 is included in the good category, (6) the ability of service officers with the total IKM score of 66.66 is included in the good category, (7) the speed of service with a total IKM score of 61.66 is included in the poor category, (8) the fairness of getting services with a total IKM score of 64.58 is included in the good category, (9) politeness and friendliness of staff with a total IKM score of 63.75 included in the good category, (10) fairness of service fees with a total IKM score of 65.83 included in the good category, (11) certainty of service fees with a total IKM score of 64.16 is included in the good category, (12) the certainty of service schedules with a total IKM value of 56.66 is included in the good category, (13) environmental comfort with a total IKM value of 66.66 is included in the good category and (14) environmental safety with a total IKM value of 66.25 included in the good category.

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..  

Making this soap aims to provide an explanation for making solid soap made from lemon essential oil as an effort to improve community skills and can be applied by the community in the future as a business. Soap making is done by heating coconut oil at a temperature of 800C. Mix 30% NaOH with heated oil until it becomes homogeneous, stirring continuously until the saponification process is perfect. Add the stearic acid which has been dissolved in the alcohol and stir until smooth, add the white sugar and stir again, add the glycerin while stirring, add the foam booster while continuing to stir until the mixture becomes homogeneous. Add coloring and fragrance, namely lemon oil, which is carried out at 400C. Pour the mixture into the mold and let it sit for 15-30 minutes. The soap has hardened and can be removed from the mold. The tests performed were preference, allergy, aroma, color, froth and density tests. The result shows that solid soap has been successfully made, but still requires some further refinement regarding the density and transparency of the soap. With the procedures for making soap and the analytical test that the author described above, new knowledge and skills can be used for the community as well as solid soap business opportunities

Web-based information systems are in high demand in various circles of society, including in the world of non-computer education, where the written examination system commonly used in education often has many obstacles. Factors must also be considered when evaluating written tests, as many participants may avoid writing notes on cards and waste paper and ink to ask and repeat questions, including negative factors in written tests, so this study aims to do so. a database-based online exam system that educational institutions can use to convert existing written exams into an online exam system. Therefore, with the rapid development of information technology, it is necessary to design and build an online examination system based on Data Warehouse to replace the manual written examination system and facilitate the work of the teacher in SMP Negeri 5 Medan. Primary schools enter question data into the system and can minimize the operational costs of passing exams, and the system can also store data more securely in its data warehouse, i.e. teacher information, basic information, student information. subject information, value information and question information. The method is Data Warehouse, software procedures and Waterfall model. The survey respondents were 150 students from SMP Negeri 5 Medan, a total of 150 students. This online exam system was created using PHP programming language, MySQL database and XAMPP web server

Handover is a technique or way of conveying and receiving something (report) related to the client's condition. purpose of this research is to analyze the balance of acceptance. This study used observational and chi-square research designs with a weigh-in analysis approach. With 12 nurses. This study uses data collection procedures by observing and documenting. Based on the results of the study it was found that those who answered Do = 10%. While those who answered Not Done = 15.9%.

The purpose of this study was to find out how the use of slide rule media can improve students' numeracy skills in integer arithmetic operations for Kanatang State Special School students. This Classroom Action Research (PTK) was conducted at the Kanatang Foreign School in the Odd Semester of the 2022/2023 academic year. The subjects in this study were the students of the Kanatang State Special School, which consisted of 10 students, namely 5 students and 5 female students. The research object is the Ruler Count media in learning addition and subtraction of integers in Mathematics. The procedures/steps of this Classroom Action Research consist of cycles. Implementation of this Classroom Action Research each cycle includes: planning, implementation of action, observation, and reflection. The instruments used in this study were pre-test questions, post-test questions for each cycle, and interview guidelines. The questions made consist of 10 numbers in the form of an essay test. The data collection technique used was the provision of tests, interviews, observations and field notes. The instrument used is a test in the form of a description. Data collection was carried out in three stages, namely: (1) reducing data, (2) presenting data, and (3) drawing conclusions. The results showed that student activities and teacher activities in learning activities in cycle I reached the Good category and cycle II was very good. The results of the analysis of the final test cycle I obtained the percentage of average scores with student absorption reaching 60% and learning completeness reaching a percentage 70% of 10 students. Whereas in the analysis of the final test cycle II there was an increase according to the results of observations of student and teacher activities, the percentage of the average value of student absorption reached 90% with classical learning completeness reaching the target percentage of 100% of 10 students. This has shown that there is an increase in the learning outcomes of Kanatang State Special School students in the material of addition and subtraction of integers by using the integer slide rule.

    The Purpose of this was to identify procedures and way to apply the problem based learning (PBL) model that could improve student achievement in class IV SDIT Mutiara Hati Ngargoyoso. Thys type research is Classroom Action Research (CAR). The research subjects were students in grade IV SDIT Mutiara Hati Ngargoyoso in the 2021/2022 academic year a total of 27 students. This research was conducted in two cycles. Each cycle cinsisted of four stages such a planning, implementing, observing, and reflecting. The research subjects were selected based on the result of the first semester test score. The result showed that class IV had a low-class average and mastery grade. Data collection technique used was descriptive which compared the test score in the first cycle with the test score in the second cycle. The success criterion for learning outcomes was the minimum score of 75 (KKM = 75) and minimum score of class was 85%. The result showed that there was an improvement in Civics learning outcomes in the initial conditions (initil ability test), cycle 1 and cycle II. On theinital ability test, the average value was only 77,44. In cycle 1, the average value has increased. The result was that the average score was 79,22 and students who got scores ≥ 75 are 24 students. Furthermore, in cycle II also experienced an increase. The result is that the average value became 85,11 and minimum score of class became 100%. Student who score ≥  75 were 27 students. Based on the results, it could be concluded that the implementation of the problem-based learninng (PBL)model can improve student achievement  in class IV SDIT Mutiara Hati Ngargoyoso. Keyword : Problem Based Learning (PBL) Model, Learning Achievement, Rights and Obligations

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Perianal fistula is a condition where a cavity forms in the area around the rectum and fills with pus. Perianal fistula is an anorectal disorder that arises due to obstruction of the anal crypts. If left untreated perianal fistula can lead to serious complications such as perineal gangrene and sepsis. A large number of perianal abscesses will recur within a year or two, especially if predisposing factors are present. This study aims to determine patient characteristics and management of perianal fistula patients at Cut Meutia General Hospital in 2018-2021. This is a retrospective descriptive study using secondary data from perianal fistula patients at Cut Meutia General Hospital. The results of the study were 11 patients diagnosed with perianal fistula based on medical record data that met the inclusion and exclusion criteria. Based on the age range criteria, the most patients with perianal fistulas were in the age group range of 20 - 40 and 41-60 years, each of which was 5 patients (45.45%), male patients were the most, namely 9 patients (81.18%), based on the operation of perianal fistula patients who underwent surgery the most using LIFT procedures were 7 patients (63.63%), and based on the history of recurrence, the most patients who experienced new/primary cases of perianal fistula were as many as 9 patients (81.8%).

Waqf is a waqif legal act to separate and or give part of one's property to be used forever or for a certain period of time in accordance with the interests of worship and or general welfare according to sharia. In order to avoid disputes and problems related to waqf goods or land and to clarify their legal status, waqf goods must be registered and certified. Waqf Land Certification is the process by which the National Land Agency issues Waqf Land Certificates after Nazhir submits a Waqf Land Registration. Article 39 of Government Regulation Number 42 of 2006 concerning Implementation of Law Number 41 of 2004 concerning Waqf contains provisions concerning registration of land ownership certificates, and Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 2 of 2017 concerning Procedures for Land Registration Waqf at the Ministry of Agrarian Affairs and Spatial Planning. Related to the importance of the legitimacy of a land, it often triggers legal problems, namely that land owned by the community has not been registered as a result of a lack of understanding of the importance of waqf land certification. Taking into account the legal issues above, the Community Service Team at the Faculty of Law, State University of Gorontalo carried out this community service activity as an effort to increase Community Legal Awareness Regarding Waqf Land Certification to Guarantee Legal Certainty..

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.

This study aims to improve students' ability to write poetry creatively through the discovery-inquiry method for class VII students of SMPN 2 Marioriwawo. This research is a class action research (PTK) meaning class-based research in which the procedure is carried out with various actions (action research). Classroom action research can be defined as a part in the form of a reflective study by action actors, which is carried out to increase the rational ability of the actions taken and improve the conditions in which the learning practices are carried out. This classroom action research is intended to develop new skills or approaches to solving problems with direct application in schools. Classroom action research is also carried out thematically by following certain procedures or steps. This study uses a class action research design (CAR) with two cycles, namely the action process in cycle I and cycle II. In the first cycle aims to determine students' skills in creative writing poetry. While the results of the process research held in cycle II aimed to determine the level of students' abilities in writing poetry after making improvements in student teaching and learning activities. Cycle I aims to determine students' poetry creative writing skills, from cycle I it is used as a reflection to carry out cycle II. While the second cycle aims to find out the increase in students' poetry creative writing skills through the Discovery-Inquiry method after making improvements to the implementation of the teaching and learning process based on cycle I. Students' poetry creative writing test scores in cycle I reached an average of 56% of students in class or the class doesn't understand about creative poetry writing. The average results of cycle II tests reached an average of 75% for the number of students in the class or in the good category. The students' poetry test results from Cycle I to Cycle II increased by 19%. This increase was caused by the adaptability of students in cycle II with the discovery-inquiry learning method used by researchers.

This research aims to determine the utilization of information technology in mathematics learning in Class VIII of SMP Negeri 1 Parigi Selatan. This is a case study that describes an actual situation. In collecting data, the researcher used data collection procedures through interviews with informants, who, in this case, were students, as the source of data and information. Qualitative data analysis in this research uses the SWOT analysis method, which systematically identifies various factors to formulate company strategies. This analysis is based on the logic that can maximize strengths and opportunities while minimizing weaknesses and threats. Then, identify the types of errors and conclude. From the strengths perspective, the results indicate that implementing online learning allows learning resources to be easily accessed online. From the perspective of weaknesses, an unstable internet connection affects students' focus on learning and teaching. From the perspective of opportunities, online learning enhances students' self-learning skills and provides new insights into technology and learning. Finally, from the perspective of threats, students' learning motivation decreases.    

Aviation Security officers play an important role in carrying out inspections to maintain the security and safety of prospective passengers. This study aims to determine the application of inspection procedures in the new adaptation era and to analyze the performance of Aviation Security (AVSEC) officers in the new normal adaptation era at Lede Kalumbang Airport. This study uses a qualitative approach with data collection techniques using participant observation, structured interviews, and documentation collected from relevant informants when the writer went into the field. The results of this study indicate that the inspection procedure in the new normal adaptation era is the same as the previous examination but there are additional checks or rules such as passengers must wear masks, maintain a minimum distance of 1 meter and examine health documents for passengers who will travel. And the performance of Aviation Security personnel at Lede Kalumbang Airport is in accordance with the SOP set at Lede Kalumbang Airport.

PT Romi Violeta Sidoarjo is one of the furniture companies in Indonesia, specializing in rattan and wood products, offering them to the global market. Quality is also a key factor for the company, as good quality is considered an achievement. In the production process, there are inevitably product errors that do not meet specifications or defects, one of which occurs during the finishing process, where there are 8 types of defects. In the data of the quality control department for finishing in the year 2022, there were 246 instances of defects out of a total production of 10,921. This can hinder further production processes, and the company will incur losses due to costs and expenses for repairing defective products. The research is conducted with the aim of determining the level of product quality control, the causes of product defects, and preventive actions or improvement proposals to reduce the defect rate. The method used in this research is Statistical Process Control (SPC), which aims to minimize the defect rate. From the calculations and analysis of the Statistical Process Control (SPC) results for the eight types of defects, the dominant defect type is color variation, which accounts for 67 instances with a percentage of 27.2%. Furthermore, on the control chart calculations, findings were made for the data samples in January, June, August, and September. The cause-and-effect diagram revealed factors such as human, machine, raw materials, methods, and the environment that can contribute to defects. However, the largest cause is human error, as almost 90% of the finishing work is done by humans, often without following the Standard Operating Procedures (SOP) set by the company.