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The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

Irrigation is a land irrigation system by damming water sources. Irrigation as the provision, regulation and disposal of water to support agricultural needs. Irrigation is generally used by farmers, especially farmers in rice fields to irrigate and provide water supply to agricultural land, monitoring water stock in rice fields must be done frequently because rice water needs must be balanced with a lack of water supply or excess water supply in rice fields is not good for rice growth . So far, farmers have monitored irrigation channels manually, the location of the rice fields from the farmer's house often causes rice plants to experience scarcity because the floodgates are not opened when the water supply is running low or experiencing water supply. excess because the floodgates are opened for too long, this will greatly disturb the growth of rice plants. Making a monitoring and control system for irrigation channels using a water level sensor installed on the ESP 8266 microcontroller (Wemos D1), the system uses a programming language c. This tool can be used to open the irrigation door if the water supply in the rice fields is below the minimum limit and will close the water gate when the water supply has reached the maximum limit, the servo motor is used to open and close the floodgates. . . The monitoring results obtained will be displayed to users in real time through the android application interface and will be stored in the form of a text file on the storage media.

For blind people, assistive devices to carry out daily activities are needed. If you don't use assistive devices, blind people will experience difficulties when carrying out daily activities such as reaching the obstacles that are near them. In designing the system using the Arduino UNO R3 microcontroller board as a controller, five ultrasonic proximity sensors to determine the distance and position from the user to the front and lower obstacles. In addition, the MP3 module and headseat are used as a marker for sound in the form of sound when detecting an object and the SIM800L module is used to send SMS and the GPS module is used to determine coordinates. The validation test shows the value of 31.5 is between 31- 40 which means that it is located in a Very Good (Valid) value. Keywords: Walking Aid, Blind, Ultrasonic Sensor, Microcontroller, Arduino Uno, GPS

Video games with strong narratives are getting popularity among video game developers. There are a number of games that were developed with world issues as the narrative. This research was conducted to prove whether a video games have a potential to be a media for education on world issues. This research was conducted by exposing video games through game play video of Detroit Become Human video game to 27 respondents who are not familiar with said video game for 22 days and submit their report about their experience through online questionnaire. The study was tested by comparing the respondents' views on the world's issues before and after the respondents exposed to the video and codifying their responses in order to quantify the responses received. The results of the study prove that the consensus agrees that video games have the potential to be a media for education on world issues. Apart from that, it was also found that video games were able to educate players in the long term but not significant in the short term.

Monitoring nutrition and health during the First 1000 Days of Life (HPK) in Pacellekang Village is very important to prevent stunting. However, during the pandemic, many posyandu were forced to stop their activities because they were in the red zone. The assistance program for malnourished pregnant women (KEK) aims to improve the health and nutritional status of KEK pregnant women in Makassar City. Community service activities are carried out online using Zoom meetings, WhatsApp groups and Google Forms. The results of the service show that most of the knowledge and attitudes of pregnant women regarding nutrition and health are classified as good. The majority (85.2%) of pregnant women had carried out pregnancy checks at least four times with a midwife or doctor during pregnancy. Apart from that, 88.9% of pregnant women regularly take blood supplement tablets. Around 85.2% of pregnant women follow the principles of balanced nutrition in their daily diet. However, 55.6% of pregnant women who frequently experience nausea and vomiting tend to lose their appetite and skip meals and snacks. Based on program monitoring in October, there were records that two pregnant women were unable to provide exclusive breastfeeding (IMD) due to premature birth (separation care), and young mothers (under 20 years) felt anxious when breast milk did not come immediately after delivery, so they gave Formula milk.    

The problems experienced by young women in facing online learning adjustments during the Covid-19 pandemic at the Aisyah Kadipiro orphanage have the potential for stress for adolescents. The existence of a source of stress or stressors that trigger stress needs to be minimized with good stress management skills. Stress management skills need to be possessed and developed so that adolescents will be more skilled in implementing appropriate coping strategies. The target of the community service program that will be carried out is the Aisyiah Kadipiro orphanage. The phenomenon of stress caused by new adjustments to learning online during the Covid-19 pandemic makes teenagers feel stressed in learning. A solution that can be used to teach adolescents about stress management is through online stress management training. In this training, you will be taught about problem-solving when facing stressful situations and doing relaxation. The expected result of this community service activity is that teenagers in the orphanage can apply and practice coping strategies to manage stress during the Covid-19 pandemic.

Old age is a final stage in the span of human life. Health problems that are often found in the elderly, one of which is psychological disorders, namely anxiety, depression, readiness. These psychological disorders usually cause the emergence of sleep disorders, namely insomnia. Insomnia has an impact on physical effects, namely fatigue and muscle pain. The combination of progressive relaxation techniques and keroncong music is a non-pharmacological therapy given to clients by tensing certain muscles and then relaxing chili sauce accompanied by keroncong music. The purpose of this study was to determine the effect of a combination of progressive relaxation therapy and keroncong music on insomnia in the elderly at the Setya Manunggal III Posyandu, Semarang Regency. This type of research is a quasi-experimental approach with a one group pre-post-test design without control approach. The population of the study was the active elderly who were registered at the Setya Manunggal III Posyandu Lansia as many as 33 elderly. The research sample was determined by purposive sampling by taking into account certain criteria, namely: 1) the elderly who were registered at the Setyamanunggal III Posyandu, 2) aged 60-74 years. 3) Does not experience limitations or paralysis of limbs 4) Likes keroncong music. The exclusion criteria set included: 1) Elderly people with dementia 2) Elderly people who received medication to help sleep/anti-depressants/sedatives 3) Elderly people with total hearing loss. Insomnia measuring instrument using the KSBPJ Questionnaire. The results showed that there was an effect of Combination of Progressive Relaxation Therapy and Keroncong Music on insomnia in the elderly with a t value of 16,142 > t table.

Prediabetes will become a widespread health problem and have a serious impact (emerging epidemic. Prediabetes condition is a condition of a person before suffering from diabetes mellitus which is characterized by an increase in hyperglycemic status above the normal laboratory threshold value, but does not increase in diabetics. The prevalence of diabetes increases every year, data shows 5-14% of prediabetic conditions will become diabetic every year. There has been a shift in the age of people with diabetes, from previously a disease that affects the elderly, to a disease that attacks at a young age. If young age is identical with type 1 diabetes, now individuals are the group of young adults also suffers from type 2 diabetes mellitus. Likewise with prediabetes, the number of young adults who experience prediabetes is increasing every year. Students are a group of young adults who have a combination of risk factors for hyperglycemia. Life such as reduced physical activity because it is not necessary to exercise regularly for a certain period of time such as in the previous education period makes students have a high risk of developing prediabetes conditions. Efforts to detect non-communicable diseases early in the community are expected to help reduce and prevent the incidence of prediabetes that occurs in Kesdam IV/Diponegoro Akper students.

The World Health Organization (WHO) recommendation that mothers breastfeed for a minimum of 6 months has not been achieved, this is because the psychological condition of mothers after giving birth often experiences disturbances, which will affect breast milk production. This problem can occur due to the transition period to becoming a parent, the anxiety felt during post partum can be one of the factors influencing breast milk production. The aim of this service is to This service activity is carried out with the aim of providing information about psychological adaptation in breastfeeding mothers and how to carry out this psychological adaptation to achieve optimization of the role as a mother at the Jongaya Community Health Center. The number of participants in this service activity was 15 people which was held on July 28 2023 at the Jongaya Community Health Center using the lecture and question and answer method as well as the sharing method. The results of this activity show changes in behavior in the form of successful adaptation, especially in psychological changes during breastfeeding.  

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

The incidence of depression and anxiety that increases at the age of more than 15 years cannot be separated from the role and identity of students. Someone who has just entered the world of campus will be different from the condition of students who have been around for a long time with the world of campus. This condition is coupled with the position of students who have to live in dormitories where their friends in their environment do not match what they want and there are regulations that must be implemented as residents of the dormitory. Not a few students who experience social anxiety while undergoing college. The impact that arises due to anxiety is very influential on the lives of students. Cruise activities and overnight permits are intended to relieve temporary fatigue from the hectic academic activities by doing personal activities outside the dormitory. The purpose of this study was to determine the effect of cruises and overnight permits on reducing anxiety for new students. This research method is a quasi-experimental one group pre-test post-test design. The research sample uses total sampling. This study uses the DSS-21 instrument. The results showed that the highest level of anxiety during the pre-test was at the moderate level of anxiety as many as 19 children (29%), after the post-test showed the highest results at the normal level of anxiety as many as 28 children (43%), with a p-value is 0.000. The conclusion is that there is an effect of cruises and overnight permits on reducing anxiety in new students. The results of this study can be used for new students who experience anxiety due to facing new situations.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

In the daily use of technology, humans cannot be separated from the internet as a need to exchange information. People at this time spend more time in front of computer screens, laptops, even smartphones to find out information, send data to some of their friends. One of the information that is often sought or sent is a file. Apart from that, image files are files that are much searched for and sent, and many also contain important information in them. Image file security is of course very important so that unauthorized parties do not hack or manipulate information from the image. There is a way to secure information so that it does not leak to unauthorized parties, namely by using cryptography and steganography. By combining these two methods, you can maintain the confidentiality and security of a file, especially image files. In this study the algorithm and method used is the AES cryptographic algorithm (Advanced Encryption Standard) 256 and the LSB (Least Significant Bit) steganography method. Data integrity needs to be tested to ensure that the encryption and decryption processes are running properly. Data integrity testing uses the SHA-1 method. Likewise, the image quality after insertion will experience a decrease in quality. To evaluate this, it is necessary to test using the PSNR method. From the results of data integrity testing by comparing the hash value of the decrypted image file with the original image file, there is no difference. So this shows that the encryption and decryption process was successful. While in testing using the PSNR method, the average PSNR value is 44.14086 dB and with an average error value of 2.830403 dB, which means there is a small decrease in quality. From the implementation and testing results, it can be concluded that the AES 256 cryptographic algorithm and the steganography method LSB can be implemented in maintaining the confidentiality and security of secret messages.