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The Kei Islands community adheres to the Larvul Ngabal customary law, which governs various aspects of social and economic life. The philosophy of Ain Ni Ain, emphasizing brotherhood and justice, serves as the foundation for Yelim, a mutual aid system for managing social funds within the community. Additionally, the Kei people have implemented cultural accounting practices in recording and managing communal funds, which align with the principles of transparency and accountability in Islamic banking. However, the acceptance of Islamic banking among the Kei people remains a challenge, particularly within a multireligious community. This study is a sociological legal research (Socio-Legal Research) that employs a descriptive qualitative method with an ethnomethodological approach, involving interviews with customary leaders, religious figures, business actors, and the general public. The findings indicate that the values of Ain Ni Ain and Yelim align with Islamic banking principles, particularly in terms of social justice and financial transparency. Moreover, cultural accounting practices in communal fund management reflect an accountability mechanism similar to Islamic accounting standards. Thus, integrating Kei’s indigenous financial system with Islamic banking offers an innovative approach to enhancing financial inclusion in multireligious societies.    

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

This final report aims to design a website-based electronic archiving system using PHP and MyAdmin. The data collection method used by the author in this research is the field research method through interviews, observation, library research, and descriptive qualitative data analysis techniques using the waterfall method, namely the Development Life Cycle (SDLC) system, which is used to develop information systems in the website creation process. This method uses a systematic and gradual approach. This electronic filing system can help companies overcome various obstacles when recording and rediscovering documents. Automating processes in the system in systematic recording and storage can save time and help provide information quickly so that the administrative process is smooth. Reduces the use of paper (less paper) because documents are stored in digital format, so documents will not pile up and can reduce the use of archive storage space. In electronic archiving, there is no longer a need to manually record the agenda for incoming and outgoing letters, because when recording transactions, incoming or outgoing letters will be automatically recorded on the agenda for incoming or outgoing letters. For the system to continue running optimally, it is recommended that companies carry out employee training, routine system maintenance, continuous development, implementation of information security policies, and regular system performance monitoring.  Implementing these recommendations is expected to increase operational efficiency and accessibility of company information

Sundanese song pagerageungan is a traditional art originating from Tasikmalaya district. The xylophone accompaniment pattern in the Sundanese song art Pagerageungan plays a very important role in creating an atmosphere and strengthening the message contained in the song lyrics. The xylophone, as a traditional Sundanese instrument made from wooden blades, produces a distinctive sound and has a dual function as a rhythm regulator as well as adding melodic nuances to the song. The xylophone accompaniment pattern in this song is not only rhythmic, but also often has a melodic character that beautifies the song's strains. This gambang accompaniment pattern has 3 parts, namely merean, cacagan and geumbyang. The aims of this research are: (1) to find out the xylophone accompaniment pattern in the Sundanese pagerageungan song art (2) to find out the function of the xylophone accompaniment pattern in the Pagerageungan Sundanese song art. The method used in this research is qualitative with a descriptive analysis approach. The techniques used in this research are observation, interview and documentation techniques. The main instrument in this research is the research itself using tools in the form of field notes and recording tools in the form of cellphones.

Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

This community service activity aims to implement a digitalization system using BizSchool as a solution to enhance operational efficiency. The methods used include needs observation, software installation, employee training, and system effectiveness evaluation. The implementation results show improved accuracy in cash flow and inventory recording, reduced human errors, and accelerated financial reporting processes. Bizschool also supports deeper data analysis, enabling companies to develop more effective business strategies. This activity recommends utilizing additional features for further integration and regular monitoring to ensure the sustainability of the implementation results. Operational digitalization with systems like Bizschool can serve as a solution for SMEs to increase competitiveness in the market.

This study aims to know the form and form of moral values contained in the novel of the love of ayu utami in her daily life. the method used is qualitative. The object of research in the novel love story of entrico, this study will focus on analyzing moral values in the novel. Data collection techniques are reading and notes. The reading technique is carried out by reading the story novel of enriek repeatedly and as a whole to clearly understand the contents of the story novel Enico by Utami's love story. Then the next step is to look for moral values in the novel langakah the next is to record the moral values contained in the novel Enico love story. This recording technique is to determine and analyze moral values in the novel of Enico's love story. The results of the study showed that the novel of the love story of Enico by ayu Utami includes, moral, religious, and education values. The moral value that we learn in Enrico love story is, as humans should have a clear life goal so that in the future we get life and kebahagin. The religious value is seen from his parents who are one religious Muslim and others are Christians, then Enrico himself does not choose a religion and belief. The value of education, namely Enrico, continues his education at a university in one of the universities in Bandung which is known as ITB, majoring in mining.

This study aims to know the form and form of moral values contained in the novel of the love of ayu utami in her daily life. the method used is qualitative. The object of research in the novel love story of entrico, this study will focus on analyzing moral values in the novel. Data collection techniques are reading and notes. The reading technique is carried out by reading the story novel of enriek repeatedly and as a whole to clearly understand the contents of the story novel Enico by Utami's love story. Then the next step is to look for moral values in the novel langakah the next is to record the moral values contained in the novel Enico love story. This recording technique is to determine and analyze moral values in the novel of Enico's love story. The results of the study showed that the novel of the love story of Enico by ayu Utami includes, moral, religious, and education values. The moral value that we learn in Enrico love story is, as humans should have a clear life goal so that in the future we get life and kebahagin. The religious value is seen from his parents who are one religious Muslim and others are Christians, then Enrico himself does not choose a religion and belief. The value of education, namely Enrico, continues his education at a university in one of the universities in Bandung which is known as ITB, majoring in mining.

Assistance with digital financial reports using the Jaraya application for culinary MSMEs aims to increase the understanding and skills of MSME players in managing financial reports in a more efficient and structured way. Culinary MSMEs often face challenges in accurate and transparent financial records, which can affect their business decisions and business growth. In this program, the Jaraya application is introduced as a practical solution to simplify the process of recording transactions and creating digital financial reports. Assistance is provided through direct training, application usage simulations, and discussions to overcome problems faced by business actors. The results of this assistance show an increase in MSME players' understanding of the importance of organized financial reports and their ability to use the Jaraya application to monitor cash flow, manage profit and loss, and make better business decisions. This program is expected to have a positive impact on more efficient financial management and support the growth of culinary MSMEs in the future.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

The purpose of this research is to explore the principles of Islamic economics in adapting to the rapid developments in science, technology, and arts (STEM). Islamic economics focuses on several aspects, including material, spiritual, and moral dimensions. This illustrates that the principles of Islamic economics should be applied to a broader environment, including developments in science, technology, and arts (STEM). Islamic economics is a system that adheres to the principles of Islamic law (Sharia). The concept of Islamic economics includes: Balance, Justice, and Safety, which serve as the foundation for resource management. There are many opportunities within Islamic economics to establish a new financial system, such as reporting and recording based on Sharia and utilizing more optimal technology. The application of this new Sharia financial system plays an important role in strengthening the principles of Islamic economics, including the prohibition of usury (riba), uncertainty (gharar), unjust distribution of wealth, and investments that harm the community. Investment in Islamic economics is a means of placing funds with the aim of generating profit, while adhering to the principles of Islamic economics, making it a permissible activity that avoids elements of usury, gambling (maysir), and uncertainty (gharar). The implementation of these principles of Islamic economics will ultimately benefit the community and prevent any harm. People must pay more attention to the legal foundations set by Sharia, which provides clear guidelines for a prosperous and balanced life, covering both social and economic aspects as well as the environment.

This study aims to analyze the effect of e-wallet usage on the financial management behavior of Pamulang University students, South Tangerang. With the increasing development of technology, e-wallets have become one of the payment instruments widely used by the public, especially the younger generation. This study uses a quantitative approach with a survey method by distributing questionnaires to Pamulang University students. The results of the study indicate that there is a significant relationship between e-wallet usage and students' financial management behavior, especially in terms of budget management, recording expenses, and financial discipline. This study provides recommendations for improving financial literacy among students in order to maximize the benefits of using e-wallets.

Tea plantations are an important sector in Indonesia's agricultural industry that contributes significantly to the country's economy. The success of tea cultivation is highly dependent on the quality of the seedlings, making data collection and management of tea seedlings a crucial element. However, the manual data collection process still used at PTPN4 faces various challenges such as recording errors, data loss, and information delays, which will have an impact on operational efficiency and decision making. This study analyzes the application of a web-based information system for data collection of tea seedlings in PTPN4 plantations, with a focus on the provision or stocking of seedlings. The results show that a web-based system using the waterfall method can improve the efficiency, accuracy, and transparency of data management, while facilitating integration between units in the organization. Abstrak. Perkebunan teh merupakan sektor penting dalam industri pertanian di indonesia yang memberikan kontribusi signifikan terhadap ekonomi dalam negara. Keberhasilan budidaya tanaman teh sangat bergantung pada kualitas bibit, sehingga pendataan dan pengelolaan bibit teh menjadi elemen krusial. Namun, proses pendataan manual yang masih digunakan di PTPN4 menghadapi berbagai tantangan seperti kesalahan pencatatan, kehilangan data, dan keterlambatan informasi, yang nantinya akan berdampak pada efisiensi operasional dan pengambilan keputusan. Penelitian ini menganalisis penerapan sistem informasi berbasis web untuk pendataan bibit teh di perkebunan PTPN4, dengan fokus pada penyediaan atau stok terhadap bibit. Hasil penelitian menunjukkan bahwa sistem berbasis web dengan menggunakan metode waterfall dapat meningkatkan efisiensi, akurasi, serta transparansi pengelolaan data, sekaligus memfasilitasi integrasi antar unit dalam organisasi.

This research aims to describe the types and functions of satire in Acehnese pantun in North Aceh. This research approach is qualitative with descriptive research type. The research data consists of rhymes that exist in North Aceh society, with data sources taken from the community in Muara Batu District. The types of satire in pantun are divided into two categories: Horatian (soft) satire and juvenalian (hard) satire. The function of satire in pantun is grouped into lessons, humor and social criticism. Data collection techniques used include interviews, recording and recording. The data analysis stages are carried out through data reduction, data presentation, and drawing conclusions. The results of the research showed that of the 27 pantun data found, there were 18  pantuns with Horatian satire and 9  pantuns with juvenalian satire. Satire in Acehnese pantun in North Aceh functions as social criticism (17  rhymes), humor (1 rhymes), and lessons (9 rhymes). This research provides an overview of the use and function of satire in Acehnese pantun, which reflects the rich culture and social values contained in North Aceh society.