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The aim of carrying out this outreach activity is to increase the legal knowledge and awareness of the Wanawali village community regarding the urgency of registering marriages to obtain a marriage certificate. This activity was carried out because there are a set of problems currently being faced, especially regarding the lack of public awareness regarding registering marriages. This condition is a systemic impact of the general public's low level of understanding in Wanawali Village, Cibatu District, Purwakarta Regency regarding the regulations governing marriage and their lack of awareness regarding the importance of registering marriages in order to obtain a marriage certificate. The method used in this activity is Participatory Action Research (PAR). As an effort to obtain a marriage certificate at the Religious Affairs Office (KUA), the applicant submits a marriage isbat application to the Religious Court by attaching several requirements. The requirements that must be met for submitting a marriage Itsbat application are listed in the Compilation of Islamic Law Article 7 paragraphs (1), (2), (3) and (4). The determination of Itsbat Nikah will be granted by the religious court judge if these conditions are met. By granting the application for a Marriage Certificate, a marriage that has been solemnized according to religious law can be requested to be registered with the Marriage Registrar (VAT) Officer at the sub-district KUA covering the area, bringing a copy of the decision to issue a Marriage Certificate Excerpt. and The results of the activity show that after being given socialization, the participants have clear and complete knowledge regarding: (1) knowledge about Civil Law, especially Marriage Law which is related to procedures for registering marriages, (2) knowledge about the impact and consequences of having a marriage registration.

The Department of Population and Civil Registration is an agency engaged in the field of public services. Nowadays, many people are aware of the importance of civil registration of Indonesian citizens. Currently there are still many people who feel dissatisfied with the performance provided by employees to the community. This is due to problematic employee performance, such as employee attitudes that are less than friendly, employee performance that does not satisfy the public, and employees not completing their work on time. The aim of this research at the Tangerang City Population and Registration Service is to determine and analyze the performance of employees at the Tangerang City Population and Civil Registration Service. The method used in this research is a descriptive method with a qualitative approach. The results of this study indicate that the performance of employees at the Department of Population and Civil Registration is not optimal. In terms of quality indicators, employee performance still needs to be improved due to the mismatch between job placement and their abilities and skills. On the quantity of work indicator, it can be said that it is quite good because the work plan every year can be carried out properly. In terms of punctuality indicators, it still cannot be said to be optimal, because there are still employees being late in coming to work and employees not being on time in completing work. On the effectiveness indicator, it is quite good, because the facilities and systems in the office are adequate. The independence indicator is quite good, because there has been progress in the employee's initiative in carrying out their duties. In terms of work commitment indicators, the research results show that the responsibilities of employees are good, but there is still a lack of employee discipline when coming to work.    

From the results of the evaluation carried out on the training participants, the training participants participated in the event enthusiastically, this was seen from the beginning to the end of the event, all participants participated well, it was also seen in the question and answer session where all the training participants' problems were related to recording techniques and journal corrections, the aim of Community Service activities (PKM) in this community have been achieved well and in accordance with the stated objectives and the operation of the Labamu application has been successfully answered and provided direct guidance by the service team. Recommendations for follow-up activities are to focus more on different types of business from each BUMDes Unit. Mentoring can be carried out per group according to the participants' business base so that implementation is more effective and easier. The methods used for community service activities are (1) lectures and training on the use of the 'SIAPIK' application in conveying the concept of effective transaction recording for Village-Owned Enterprises and (2) case questions to provide examples of transaction recording practices and correction journals for transaction treatment note-taking errors, and (3) providing consultation and assistance in the field. The results of the evaluation of this service activity showed that participants' level of understanding of the material provided was 80%.

Not just people attempt to address their issues for labor and products yet additionally organizations in light of the fact that satisfying these labor and products plays a significant part in supporting the organization's functional exercises. The point of securing labor and products is as a supporting element in completing exercises with the goal that they run well and get most extreme outcomes. On account of obtainment of merchandise/administrations, interior control should exist for each field in the work association in a task. Because the procurement procedure is susceptible to procedural inconsistencies, an element of internal control is required. Based on the description above, the author chose PT PLN (Persero) UP3 Banyuwangi as the basis for writing the journal Kiai Haji Achmad Siddiq Jember University, Faculty of Islamic Economics and Business entitled "ACCOUNTING RECORDING SYSTEM FOR ROUTINE PROCUREMENT OF GOODS AND SERVICES AT PT PLN (PERSERO) UP 3 BANYUWANGI ”    

Marriage is something sacred and noble, marriage must be based on mutual trust and love between the two and carry out the rights and obligations as it should. In principle, this marriage agreement is the source of various forms of property in a marriage. The marriage agreement is made before the marriage takes place with the aim to make a deviation from the unity of the property unanimously between husband and wife provided that it does not conflict with the moral code. A marriage agreement is an agreement made by two prospective husband and wife before their marriage takes place, to regulate the consequences of a marriage involving wealth or outside it. The implementation of the marriage agreement after the Constitutional Court Decision Number 69 / PUU-XIII / 2015 at the Surabaya City Population and Civil Registry Service examines the procedural procedures before and after the decision and concerning the analysis of the implementation in the field relating to legislation and looking at the number of registrants in terms of This implication of the Constitutional Court Decision Number 69 / PUU-XIII / 2015 covers various matters both in the field or for related parties. Regarding the ratification of the marriage agreement it should still be carried out by the Registrar of Marriage even though the marriage agreement was made with a notarial deed so that no other party outside of the husband and wife is harmed later on.

This community service activity aims to provide an understanding of the basics of preparing financial reports for students of SMK Al Washliyah Pasar Senen 1 Medan. An understanding of the preparation of financial statements, although in a simple way, is needed for Vocational High School (SMK) students, to apply the theory gained in college. The method used in this community service activity is in the form of training from lecturers to students of SMK Al Washliyah Pasar Senen 1 Medan. From this training activity, it can be seen that the students of SMK Al-Falah understand the material presented by the lecturer, as can be seen from the enthusiasm of the students in the questions asked. This activity is expected so that students can understand how to record and prepare reports, so that when they enter the community, they are able to adapt well.

This community service activity aims to provide an understanding of the basics of preparing financial reports for students of SMK Swasta Setia Budi Abadi Perbaungan. An understanding of the preparation of financial statements, although in a simple way, is needed for Vocational High School (SMK) students, to apply the theory gained in college. The method used in this community service activity is in the form of training from lecturers to students of SMK Swasta Setia Budi Abadi Perbaungan. From this training activity, it can be seen that the students of SMK Al-Falah understand the material presented by the lecturer, as can be seen from the enthusiasm of the students in the questions asked. This activity is expected so that students can understand how to record and prepare reports, so that when they enter the community, they are able to adapt well.

This research aims to determine the application of the Siapik Application to MSMEs, whether the Si Apik Application can make it easier for users to make accurate financial reports and be able to solve financial problems in chocolate-processed MSMEs. The method used in the research is using a qualitative descriptive method, with data collection techniques using direct observation techniques at the research location and conducting interviews. The data source was obtained from primary data. The research results show that the Si Apik application makes it easy for chocolate-processed MSMEs, especially CV Rapoviaka Simple, in making financial reports because the features in the application are complete and the Si Apik application really has a positive impact on MSMEs who are running their businesses.

The Bogor city population and civil registration service program application is the Population Administration Information system (SIAK) application. This includes e-ID services, family cards and birth certificates. The functioning of the Online KTP Registration application not only makes things easier for Bogor City residents. This application is also an additional public facility that supports efforts to make Bogor City a Smart City. In an effort to utilize information technology in providing population document services to the community with the aim of making it easier, simplifying the system and ensuring transparency, the Bogor City Population and Civil Registration Department is collaborating with all SKPD as a basis for development planning by utilizing a population database. The problem with the new system is that the e-KTP service in the city of Bogor is not yet optimal. Because there are still many people who have difficulty using this application and not all people know the procedures. Apart from that, there are also system response problems caused by slow internet networks, slow responses and lack of availability of blanks. The method in this research is a qualitative approach and uses a literature study or literature review method. The literature study method is a series of activities related to methods of collecting library data, reading and taking notes, and managing research materials (Kartiningrum 2015). To find out the quality of service in this research, theoretical indicators according to Zaithhanl are used, such as Tangible, Reliability, Responsiveness, Assurance, and Empathy.

According to Law Number 23 of 2006 which was later revised into Law Number 24 of 2013 concerning Population Administration, the definition of a population administration information system (SIAK) is an information system that utilizes information and communication technology to facilitate the management of population administration information at the Operator level. /Executing Agency as one unit. This research aims to; To find out and describe the effectiveness of the population administration information system centered on the East Lombok Population and Civil Registration Service, this type of research is descriptive qualitative. The informants in this research were 7 people, key informants, main informants and additional informants were 5 people. The data collection techniques used were interviews, observation and documentation. The data analysis method uses descriptive analysis. The results of this research are that the effectiveness of SIAK has been optimally implemented in the East Lombok Regency Population and Civil Registration Service, this can be seen from the ease with which employees can carry out their work, such as when making community population administration, they now don't have to wait a long time for completion. You can now wait for the creation of the Adminduk and it will be ready immediately. The existence of SIAK also speeds up services for the community.

This research was conducted to determine the effect of job stress and job satisfaction on employee perfomance on population and civil registration office Padang city. This research method uses quantitative methods. The technique used in collecting data in this research is a questionnaire by distributing questionnaires to 72 respondents using population and civil registration office Padang city, and the data from the respondents' answers will be processed using SPSS. The results of this study indicate that job stress has a positive effect on employee perfomance, job satisfaction does notaffect on employee perfomance.

Financial management is very crucial in practice, both personal and business financial management. This is very important, especially for MSMEs, because poor financial management will have an impact on bookkeeping and make income and expenses confusing, especially if the business being run has started to increase in sales. Financial recording is an important thing but is often underestimated even though there are many benefits that entrepreneurs get by recording financial reports. There are many reasons why a business has not recorded financial reports properly, such as a lack of insight into what it is like to make or record its own financial reports and there are no resources that can handle it, as is also felt by the entrepreneur who owns the Tunas Sari semprong located in Rengasdengklok-Karawang. Starting from this, in this community service, we aim to provide basic training in simple financial recording to improve the performance of entrepreneurs' businesses. Apart from the manual, we also provide understanding in operating financial records using a digital application in the form of BukuKas which can be installed on business people's smartphones. This makes it easier for entrepreneurs to operate financial reports. With knowledge of financial reports, we can easily find out our income and expenses and can be used as evaluation material in improving business performance and developing the business we own. From the results of this training, it is hoped that entrepreneurs will be able to record simple financial reports and be able to operate the BukuKas application to make recording easier.

ABSTRACT. This article discussess the closeness between random object service gacha(lootbox) with gambling which raises concerns about plunging players, especially children. This article aims to see the closeness between gacha system and gambling, made by the method of literature study, namely through recording, literature review and data processing. The data taken is seen from the current situation and then collects information about the topic being discussed. The similarity between gacha and gambling systems shows the closeness between, players who paid for gacha can be said to be gambling. Meanwhile, players who don’t pay and just have fun are not decisive called a gambler. However, there needs to be a deeper analysis of this matter.   Keyword : Game, Gacha, and Gambling   Abstrak. Artikel ini membahas kedekatan antara layanan benda acak gacha(lootbox) dengan judi yang memunculkan kekhawatiran akan menjerumuskan pemain terutama anak – anak. Artikel ini bertujuan untuk melihat kedekatan antara sistem gacha dengan judi, dibuat dengan metode studi literatur yakni melalui pencatatan, kajian Pustaka dan pengolahan data. Data yang diambil dilihat dari keadaan yang sedang terjadi saat ini kemudian mengumpulkan informasi mengenai topik yang dibahas. Kesamaan antara sistem gacha dan judi menunjukkan kedekatan antara keduanya, pemain yang membayar untuk melakukan gacha dapat dianggap sebagai perjudian. Sedangkan pemain yang tidak membayar dan hanya bersenang – senang tidak mutlak disebut sebagai penjudi. Meskipun begitu, perlu adanya analisis lebih dalam mengenai hal tersebut.   Kata Kunci : Game, Gacha, dan Judi

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

Persekutuan Komanditer adalah suatu perusahaan yang terdiri dari satu atau lebih sekutu komplementer dan satu atau lebih sekutu komanditer. Pasal 23 ayat (1) Permenkumham Nomor 17 Tahun 2018 menentukan bahwa persekutuan yang telah terdaftar di Pengadilan Negeri dalam jangka waktu satu tahun setelah berlakunya peraturan tersebut wajib melakukan pencatatan pendaftaran pada Sistem Administrasi Badan Usaha (SABU). Tujuan penulisan ini adalah untuk mengetahui dan menganalisis tanggung jawab sekutu terhadap akta pendirian Perseroan Komanditer yang tidak didaftarkan di Pengadilan Negeri, kedudukan akta pendirian Perseroan Komanditer yang dibuat sebelum berlakunya Permenkumham Nomor 17 Tahun 2018 yang tidak didaftarkan di Pengadilan Negeri, serta fungsi pendaftaran Persekutuan Komanditer sebelum dan sesudah berlakunya Permenkumham Nomor 17 Tahun 2018. Penelitian ini menggunakan metode pendekatan yuridis normatif bersifat deskriptif analisis. Sumber data yang dipergunakan adalah data sekunder yang terdiri dari bahan hukum primer dan sekunder. Metode pengumpulan data dengan studi kepustakaan dengan analisis kualitatif. Hasil penelitian ini menunjukkan bahwa (1) letak tanggung jawab atas pendaftaran pendirian Persekutuan Komanditer ada pada sekutu komplementer (2) akta pendirian Persekutuan Komanditer yang tidak didaftarkan pada Pengadilan Negeri tidak mengakibatkan akta pendirian dan segala perubahannya menjadi akta dengan kekekuatan pembuktian sebagai akta di bawah tangan (degradasi) serta tidak termasuk dalam kategori akta yang dapat dibatalkan ataupun batal demi hukum (3) Fungsi pendaftaran akta pendirian Persekutuan Komanditer pada Pengadilan Negeri dan SABU adalah untuk memenuhi asas publisitas dan untuk sinkronisasi data serta syarat memperoleh Perizinan Berusaha.

Sertifikasi aset Pemerintah selain sebagai bentuk tertib administrasi juga menjadi atensi dari KPK, karena sertifikasi aset merupakan upaya pencegahan kehilangan aset negara. Pemerintah Daerah Kabupaten Banyuwangi bersama Kantor Pertanahan Kabupaten Banyuwangi tengah mendaftarkan seluruh bidang tanah asetnya namun belum semua aset tersebut dapat disertifikasi/disertifikatkan. Oleh karena itu, penting untuk mengetahui dan menganalisis bagaimana penyelesaian pendaftaran tanah aset Pemerintah Banyuwangi; jenis Hak Atas Tanah yang diberikan; dan hambatan apa yang terjadi serta upaya yang dapat diambil  untuk mengatasinya. Hasil penelitian ini antara lain Penyelesaian sertifikasi aset Pemerintah Daerah Kabupaten Banyuwangi dilaksanakan sesuai dengan perundang-undangan yang mengatur pendaftaran tanah. Kantor Pertanahan memberikan fasilitas loket prioritas serta tim khusus agar sertifikasi aset Pemerintah dapat segera diselesaikan. Hak atas tanah yang diberikan kepada Pemerintah Daerah adalah Hak Pakai Selama Dipergunakan. Jenis hak ini diberikan karena penggunaan bidang tanah aset yang didaftarkan untuk kepentingan umum/masyarakat banyak. Beberapa kendala yang dihadapi dalam pendaftaran aset antara lain, terjadinya pencatatan ganda antar instansi, masuknya aset pada kawasan kehutanan, ketidaklengkapan bukti alas hak, ketidaksingkronan satuan data, Sumber Daya Manusia, serta kendala penganggaran. Kendala tersebut dapat diatasi dengan mengadakan rapat koordinasi lintas instansi dengan supervisi dari KPK agar masing-masing instansi dapat saling melakukan crosscheck asetnya, Koordinasi dengan Kementerian Kehutanan, pembuatan Surat Pertanggungjawaban Mutlak dari Kuasa Pengguna Barang sebagai penguat alas hak, persiapan sertifikasi aset serta penganggaran dilakukan satu tahun sebelum dilaksanakan, bekerja sama dengan kantor pertanahan mengadakan pelatihan pendaftaran tanah untuk pegawai.

Financial reports are records of financial information from a company in an accounting period. The existence of financial reports that can be used to describe company performance, especially in the financial sector. The purpose of financial reports is to provide information about the financial position and cash flows of an entity that is useful for the majority of users of financial reports in making economic decisions. The culinary business of Timor Sea grilled fish and kupang sei pork is one of the businesses operating in the culinary business sector. Since this business was built, the Timor Sea Grilled Fish and Kupang Sei Pork culinary business has not recorded financial reports so that sometimes errors occur in detailing the income and expenses of the business.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Penelitian ini bertujuan untuk menganalisis persepsi pemilik UMKM terhadap pentingnya laporan keuangan dalam pengambilan keputusan bisnis. Penelitian ini dilakukan pada UMKM Nasi Kebuli Ampel Surabaya dengan menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Informan penelitian ini adalah pemilik usaha dan penanggung jawab pencatatan keuangan pada UMKM Nasi Kebuli Ampel. Hasil penelitian menunjukkan bahwa: (1) pemilik UMKM Nasi Kebuli Ampel mengakui pentingnya laporan keuangan, namun belum menerapkan pencatatan yang sistematis sesuai standar SAK EMKM; (2) faktor utama yang memengaruhi ketidakterapan tersebut meliputi keterbatasan pengetahuan akuntansi, keterbatasan waktu, dan persepsi bahwa pelaporan keuangan formal hanya diperlukan untuk keperluan pengajuan pinjaman ke bank; (3) pemilik yang telah menerapkan pencatatan keuangan sederhana lebih mampu mengambil keputusan bisnis berbasis data, khususnya dalam menentukan harga jual dan merencanakan pengembangan usaha. Penelitian ini menyimpulkan bahwa pendampingan literasi akuntansi yang disesuaikan dengan karakteristik UMKM sangat diperlukan untuk meningkatkan kualitas pengambilan keputusan bisnis.

Penelitian ini bertujuan mengkaji secara komprehensif hambatan yang dihadapi UMKM dalam memenuhi persyaratan akuntansi untuk pengajuan kredit perbankan, dengan fokus pada konteks Bank Perkreditan Rakyat (BPR) di Provinsi Jawa Timur. Meningkatnya kebutuhan UMKM terhadap akses pembiayaan formal memunculkan pertanyaan mendasar mengenai sejauh mana kesiapan akuntansi UMKM mampu memenuhi standar kelayakan kredit yang ditetapkan lembaga perbankan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus dan SINTA yang diterbitkan pada periode 2018–2024. Hasil sintesis menunjukkan tiga tema dominan: (1) tipologi dan karakteristik hambatan akuntansi UMKM dalam proses pengajuan kredit perbankan, (2) faktor-faktor moderasi yang memengaruhi hubungan antara kesiapan akuntansi UMKM dengan keberhasilan akses kredit BPR, serta (3) implikasi penerapan standar pelaporan SAK EMKM terhadap kelayakan kredit dan kualitas informasi keuangan UMKM. Penelitian ini menyimpulkan bahwa meskipun SAK EMKM telah dirancang untuk menyederhanakan pelaporan keuangan UMKM, hambatan struktural berupa keterbatasan literasi akuntansi, ketiadaan pemisahan keuangan pribadi dan usaha, serta resistensi terhadap formalisasi pencatatan masih menjadi penghalang utama akses kredit UMKM di BPR Jawa Timur. Penguatan program pendampingan akuntansi berbasis komunitas, penyesuaian persyaratan kredit BPR yang lebih akomodatif terhadap karakteristik UMKM, serta peningkatan kolaborasi antara perguruan tinggi, pemerintah daerah, dan lembaga keuangan menjadi rekomendasi utama penelitian ini.