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Pengunaan peralatan elektromedik merupakan faktor krusial dalam pemantauan kesehatan bayi dan anak terutama pada akurasi hasil yang di peroleh. Sesuai dari data yang didapat bahwa mitra telah memiliki sarana medis dasar yang memadai, namun diperlukan standarisasi manajemen pemeliharaan untuk menjaga fungsionalitas alat dalam jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat kapasitas teknis para pengasuh dalam pengoperasian dan perawatan peralatan medis secara mandiri. Metode yang digunakan meliputi pemetaan kondisi alat (inventarisasi), sosialisasi prosedur teknis, serta simulasi praktik pemeliharaan preventif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman praktis pengasuh mengenai aspek teknis alat, seperti perawatan mandiri, perawatan sensor oximeter, dan manajemen penyimpanan perangkat elektronik. Sebagai bentuk keberlanjutan program, telah disusun "Buku Saku SOP Perawatan Peralatan Medis" yang berfungsi sebagai panduan operasional harian bagi staf pengasuh. Luaran dari pengabdian ini memberikan dampak positif bagi mitra berupa tersedianya panduan sistem perawatan yang lebih terorganisir. Simpulan dari kegiatan ini menunjukkan bahwa integrasi antara edukasi teknis dan penyediaan panduan tertulis mampu mengoptimalkan masa pakai alat medis serta menjamin validitas hasil pemeriksaan kesehatan anak. Sinergi ini diharapkan dapat menjadi model bagi lembaga sosial dalam mewujudkan layanan kesehatan mandiri yang berkualitas

This service activity was carried out in the Domestic Trade Sector, Central Java Provincial Industry and Trade Office with the aim of supporting the data collection process and updating the prices of basic necessities. This activity focuses on providing accurate and up-to-date price data as the basis for making price stabilization policies by local governments. The implementation of activities includes observation of the internal data collection system, daily price data input, data validation, and preparation of price development reports. In addition, the service team also coordinates with field officers and market managers to ensure the completeness of information and consistency of the data received. The technical assistance process related to the use of data collection application tools is also carried out to improve the competence of apparatus in managing information more effectively. The results of the activity show that systematic data updates are able to improve administrative efficiency, database accuracy, and support decision-making processes related to regional economic stability. Furthermore, the availability of more reliable price data allows local governments to detect potential price fluctuations early and formulate more timely and targeted intervention steps.

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

A target is needed for kicks and attacks. Currently, these targets are always held by the lecturer, which, when used, significantly wastes time in learning sessions. With the funded Community Service Program (PKM) activity, the lecturer developed his creativity by creating a target stand, which was still incomplete at the time. The results of this community service implementation will impact students in the Physical Education Department at Lambung Mangkurat University. Lecturers teaching martial arts courses have greatly benefited from the presence of this target stand. Survey data analysis results are still in progress and will be attached to the final report. In this case, the partner is a colleague within the Physical Education Department, with whom he has a collaboration in the construction and welding fields. 80% of sports equipment is made from hard materials such as steel. Therefore, the Department has a long-standing partnership with DTK (Dita Teknik Kontruksi). Furthermore, metal sports equipment is regularly maintained, and if damaged, the partner is ready to repair it at a certain capacity.

This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.