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Mangroves have high ecological and economic value for local communities, as spawning grounds, nursery grounds, feeding grounds for marine life, and act as protection against abrasion. Protected mangrove forests provide many choices for coastal communities to meet economic needs. However, the activities and exploitation of humans that increase from time to time can threaten, destroy and even reduce the stability of the life, quantity and quality of mangrove forests. This study aims to determine the physical and chemical parameters of the environment, the species composition and structure of the mangrove forest community in Paradiso Beach, Oesapa Barat Village, Kelapa Lima District, Kupang City. This research is quantitative descriptive. This research is located at Paradiso Beach, Oesapa Barat Village, Kelapa Lima District, Kupang City. Methods of data collection by making observations and recording the results of observations and interviews in the field, analysis in the laboratory and documentation. Data analysis begins with data collection, data reduction, data presentation and drawing conclusions. The results showed that station I had parameters of temperature (270C), pH (8.08), salinity (20.5‰), DO (6.42mg/l) and station II had parameters of temperature (280C), pH (7.99), salinity (21.7‰), DO (7.43 mg/l), the parameters of the two points of this station meet the environmental quality standards for mangrove forest communities. The composition of mangrove forest types at the two station points only consisted of 3 families with 3 mangrove species, namely Sonnetaria alba, Rhizophora apiculata, and Avicennia alba. Community structures of the mangrove forest at station I and station II were categorized as damaged with rare criteria at the tree level, sapling level and seedling level. Importance Value Index (INP) of station I (258%) and station II (222.1%), this shows that Sonneratia alba has a higher level of spatial tenure in mangrove forest communities, diversity index (H') at station I (0.64) and station II (0.71), this shows that the mangrove forest community has environmental stability. and the uniformity index (J') of station I (0.68) and station II (0.76), this shows an unbalanced distribution pattern between tree species in mangrove forest communities, and dominance index (D) of station I (0,61) and Station II (0.51), this shows the concentration and distribution of the dominant Sonneratia alba species in the mangrove forest community of Paradiso Beach, West Oesapa Village, Kelapa Lima District, Kupang City.

This program is a form of community service in the economic sector, especially for MSME players, by helping them with mentoring and providing innovation and finding solutions to obstacles faced in their businesses. The target of the MSMEs who are being assisted is Mrs. Tati, who is an MSME who sells Old School Bolu. The problem is that these MSMEs don't have a distinctive characteristic and don't have an attractive logo, so this will result in not attracting the attention of consumers. Apart from that, the appearance of Mrs. Tati's Instagram account hasn't been updated for a long time because Mrs. Tati doesn't understand how to use Instagram as an advertising medium. So this activity provides a solution to this problem by providing education about the use of social media, namely adding content to cellphone numbers, addresses and also online orders as well as helping with practical financial recording using the Kasvlo application

Storage is an activity of storing and maintaining by placing the received pharmaceutical supplies in a place that is considered safe from theft and physical disturbance that can damage the quality of the drug. The purpose of this study was to determine the drug storage system at the Dearh Lanto Dg Pasewang General Hospital Pharmacy Warehouse which includes spatial arrangements, storage methods, stock card recording and drug quality observation. This is done by direct observation The research conducted is descriptive in nature, the data collection method in this study is by direct observation. The data management and analysis techniques that the authors used in this study included reducing the checklists that had been obtained. Based on the results of research conducted at the Pharmacy Warehouse of the Lanto Dg Pasewang Hospital, in general, the drug storage system was 93.22% in the good category. The assessment includes the physical condition of the warehouse with a value of 90.47% in the good category. How to store drugs with a value of 93.33%. Stock card recording with a percentage value of 100% is in the good category. Drug quality monitoring with a percentage value of 100% is in the good category, so that the medicines stored in the Warehouse of the Regional General Hospital Lanto Dg Pasewang Jeneponto are in good condition and the quality of the drugs is maintained.

This study aims to analyse the effectiveness and contribution of rural and urban land and building taxes to the original local government revenue in Purwakarta Regency during 2016-2019. The method used in this study is a descriptive method using secondary data sources in the form of reports on the realisation of Rural and Urban Land and Building Taxes and Original Local Government Revenue of Purwakarta Regency. Analysis techniques include measuring the effectiveness and contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue. The results showed fluctuations in the receipt of Rural and Urban Land and Building Taxes during the study period. 2019 recorded the lowest effectiveness, while 2017 showed significant improvement. The average efficacy of Rural and Urban Land and Building Taxes during the period was satisfactory. However, the contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue showed greater variation, with some years recording relatively low contributions. This indicates the need for increased consistency and efficiency in the tax collection system and improved services to taxpayers.

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.

Counseling, Mentoring and Empowerment are activities to increase community participation in meeting life's needs to resolve problems experienced by the community. Activities are carried out through the Real Work Lecture (KKN) program, which is a community service-based activity to increase student empathy for the conditions of society and the environment. Science KKN is carried out in Kemlagi District, Mojokerto Regency using service methods such as counseling, training and group mentoring. The results show that there is a positive response from village stakeholders and high active participation from the community, including taking part in an extension program with four activities, namely structuring Village Administration, Legal Awareness, Empowering MSMEs, and Learning Innovation. Apart from that, there are several outputs produced: (1) Strengthening data recording, archiving and reporting Village finances correctly (2) Increasing order, peace, security and justice in Village social life (3) Development of quality, competitiveness and added value of production home and halal certification (4) There has been an increase in discipline and participation in the teaching and learning process in an orderly and structured manner.

Field Work Practice (PKL) or also known as Innovation Development (PI) is a service activity of STIE Madani Balikpapan students to the community, especially to Micro, Small and Medium Enterprises (MSMEs). The MSME target for the Innovation Development Program (PI) in this group is Ery Noer Craft which is located in RT 27 Prapatan Village, Balikpapan City District. The aim of this PI activity is to assist in the creation of product packaging innovations that are more attractive and safe. Apart from that, it also helps in assisting in recording simple financial reports through a digitalization system.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

This research was conducted to analyze the mechanism for distributing commissions for sales of consignment goods to snack business actors in Sidodadi Village, Sekampung, East Lampung. Research was conducted on two cassava cracker making home industries, namely the Pelangi Cassava Cracker Home Industry and the Satria Cassava Cracker Home Industry which implemented a consignment sales system. Data was obtained through interviews with business owners. The research results show that there are differences in basic prices and commissions between the two home industries which are influenced by several factors. The recording system for consignment sales has not been fully implemented. It was concluded that the commission distribution mechanism had been carried out based on an agreement, but consignment accounting records had not been implemented completely.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research is motivated because in the educational process an educator is required to improve the quality of learning in the classroom in using or creating strategies in learning to develop some of the material that must be conveyed by educators to their students, which in the Islamic Religious Education materials are not all materials that can be suitable in the use of Active Knowledge Sharing learning strategy material. The purpose of this study was to determine the analysis of active knowledge sharing learning strategies in the material of Muslim and Muslimah dresses as a mirror of personality and beauty. This research uses a literature study method or (Library research). Library research is a series of activities related to library data collection methods, reading and recording and processing research materials. The data analysis technique used is how the research data is developed and processed into a simple framework that involves a selection process and then draws a conclusion. The results of this research analysis are: The Active Knowledge Sharing learning strategy can or is suitable for use in Islamic religious education subjects in the material of Muslim and Muslimah clothing, a mirror of personality and beauty.

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in  Bandar Lampung.

Companies face the challenge of achieving goals and objectives with effective, efficient and risk-free operations. One strategy that is commonly used is opening new branches or establishing new branches. This research focuses on PT Astra Agro Lestari Tbk, an oil palm plantation company, and investigates the implementation of PSAK 65 in preparing consolidated financial statements. PSAK 65 is important for recording transactions during the consolidation process, recognizing subsidiary profits, and preparing financial reports according to general accounting standards. This study involves comparisons with previous research, such as the implementation of PSAK 65 by PT Telkom Indonesia Tbk. This research aims to provide further understanding of PT Astra Agro Lestari Tbk's consolidated accounting practices and compliance with these standards.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

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.

This study aims to design and build an employee attendance management application. At the Prabumulih City Transportation Service, this application is designed to simplify the process of making employee data reports. At the Prabumulih City Transportation Service, the method carried out at the Transportation Service still uses the manual method, which is still using paper, then if the submission is approved by the staff, the admin will directly input it into Microsoft Excel. Which often results in problems such as, time leaks. The problems that exist in the Department of Transportation are as follows attendance, the process of recording attendance and reporting as a result it will take time to recap and make reports, and how to design and build an employee attendance application at the Department of Transportation of the City of Prabumulih. Therefore the authors designed a Web-Based Application at the Transportation Service Titled "Design of Employee Attendance Applications at the Web-Based Prabumulih City Transportation Service".

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

In the current era of globalization, the use of computer technology has been widely used, including in the operations of non-formal organizations such as farmer women's groups (KWT), one of which is in administration, activities, schedules, sales. agenda, and reporting is still manual, namely with bookkeeping records and does not yet have a system for this. Given these problems, the right solution is to create a web-based information system for women farmer groups (kwt). In analyzing and designing, the author uses a software development method that uses the V-Model method, which is an extension of the waterfall model. It is called expansion because the stages are similar to those in the waterfall model. If in the waterfall model the process is carried out linearly, then in the V model the process is branched. In this V model, the relationship between the software development stage and the testing phase is described. The purpose of this research is to produce an information system that can make it easier for the kwt to do administration. activity. timetable. sale. agenda. and reporting without recording with the books.