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Perhitungan harga pokok produksi (HPP) adalah salah satu aspek penting dalam menjalankan kegiatan usaha dan salah satu hal yang perlu diperhatikan  untuk menentukan harga jual produk. Selain itu perhitungan harga pokok produksi dapat menunjukan besar laba yang diperoleh dari setiap produknya. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi dan harga jual dari setiap produk di UMKM Empat Bintang.  Perhitungan harga pokok produksi yang digunakan adalah metode harga pokok proses (Process costing method), sedangkan untuk penentuan harga jual produk menggunakan metode cost plus pricing. Sistem informasi penentuan harga pokok produksi dibutuhkan untuk penentuan harga jual produk yang tepat, menghitung biaya produksi yang dibebankan setiap produk supaya mengetahui perolehan laba yang sesungguhnya. Rancang bangun sistem informasi perhitungan harga pokok produksi dengan bahasa pemrograman Microsoft Visual Studio.Net 2010, XAMPP sebagai server dan MySQL sebagai database. Hasil yang diperoleh dari sitem informasi ini yaitu dapat memperhitungkan harga pokok produksi sesuai jenis produk 

SAE Kerupuk Bawang adalah UMKM (Usaha Mikro Kecil Menengah) yang bergerak dalam bidang kuliner (makanan). Pengelola SAE Kerupuk Bawang hanya mencatat pengeluaran dan pemasukan secara global serta tidak menggunakan perhitungan yang terperinci sehingga dalam menentukan laporan masih dikatakan belum memenuhi standar akuntansi. Penulisan laporan keuangan perlu diperhatikan karena akan berpengaruh pada perhitungan rasio untuk mengetahui kinerja keuangan perusahaan. Perbandingan rasio menggunakan metode Profitabilitas yang digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan laba. Sistem informasi untuk pengolahan harga pokok produksi dan laporan keuangan dibutuhkan perusahaan untuk menghetahui perbandingan rasio, sehingga dapat mengetahui kinerja keuangan perusahaan. Perancangan sistem informasi perbandingan rasio laporan keuangan dengan bahasa pemrograman Visual Studio .Net 2010, XAMPP sebagai server, dan MySQL sebagai database. Hasil yang diperoleh dari sistem informasi ini yaitu dapat memperhitungkan perbandingan rasio laporan keuangan periode bulan ini dengan periode bulan sebelumnya 

Main Objective: This study reports an experiment to explore differences in player feedback caused by different storytelling methods of Japanese-style Role-playing Games (JRPG). Background problem: Narration is considered the soul of JRPG, and is a vital and irreplaceable role. Different ways of telling stories can bring different experience effects even though the essence of the story is the same. Stories are presented directly to players in dialogue form, much like a visual interactive novel. Non-linear storytelling can break down important parts and allow players to explore freely. Players can collect clues to get to the main plot. Also, most JRPGs use short films and sound effects to create a cinematic experience. Novelty: Based on all studies of game storytelling (linear and nonlinear), this study will compare player feedback on different storytelling methods to see which narrative can provide a better player experience. Research Method: Researchers categorize these three narratives as Visual Novels, Environmental Narratives, Visuals, Sounds, and Dialogues. This experiment combined all three of Caught in Trap's in-game narratives to investigate player preferences. Data was collected through questionnaires and interviews with 21 players who were invited to play the game. Finding/Result: The research results show that the three ways of storytelling enrich the expression of game narratives. Both linear and nonlinear narratives have their advantages and disadvantages, and the best way to engage players is to interweave both narratives in the game. Conclusion: The experimental results show that the interweaving of three ways of storytelling can enrich the narrative form of games and guide game designers in improving game plots to engage players in JRPGs. Keywords: Storytelling-Method, JPRG, Game of Three Pillars

Masyarakat Indonesia merupakan komunitas yang telah ada sejak dahulu kala. Dalam perjalanannya, terdapat seperangkat nilai yang dijunjung oleh masyarakat Indonesia yang biasa juga disebut sebagai kearifan lokal. Salah satu bentuk dari kearifan lokal tersebut adalah memprioritaskan wanita dibanding pria dalam berbagai urusan. Akan tetapi, dalam sudut pandang Hak Asasi Manusia (HAM), posisi pria dan wanita adalah setara yang berarti pria tidak memiliki keharusan untuk menyerahkan haknya kepada wanita dalam keadaan tidak darurat. Di Indonesia, HAM sudah dicantumkan di UUD 1945 sehingga memiliki dasar hukum yang jelas. Paper ini disusun dengan tujuan memberikan pemahaman pengaruh norma dan kebiasaan lokal masyarakat Indonesia terhadap fenomena memprioritaskan wanita dalam berbagai aktivitas dan kaitannya dengan kesetaraan gender yang terkandung dalam Hak Asasi Manusia. Penelitian ini dilakukan dengan metode semi kuantitatif dengan menyebarkan survey online dan dilakukan pendekatan deskriptif dengan studi literatur. Hasil yang diperoleh adalah fenomena ini bukan merupakan pelanggaran HAM. Namun, dapat menyebabkan konflik sosial apabila tidak ditangani dengan baik.

ABSTRAK Bangsa Indonesia selaku negara yang tidak dapat menjauhi tantangan globalisasi, namun dengan berpegang pada Pancasila selaku panduannya, prinsip Indonesia hendaknya bisa mempertahankan jati diri serta eksistensinya. Riset ini berisi tentang apabila memelihara semangat nasionalisme dalam benak generasi muda semenjak masa anak- anak akan membuat mereka lebih tangguh terhadap pengaruh negatif serta pergantian moral yang menjadi- jadi di masa globalisasi. Jadi, dengan memantapkan moralitas serta etika lewat pembelajaran Pancasila, generasi muda Indonesia bakal lebih siap buat hadapi globalisasi serta mempertahankan fakta diri Indonesia dikala yang bersamaan. Nilai kebudayaan yang jadi ciri bangsa Indonesia, semacam gotong royong, silahturahmi, ramah tamah dalam warga jadi keistimewaan dasar yang bisa menjadikan masing- masing orang warga Indonesia untuk mencintai serta melestarikan kebudayaan bangsa sendiri. Tetapi ciri masyarakat Indonesia yang diketahui selaku masyarakat yang ramah serta sopan santun disaat ini mulai pudar semenjak masuknya budaya asing ke Indonesia yang tidak bisa dipilih dengan baik oleh warga Indonesia. Hingga, dalam Mengenai ini pemerintah mempunyai peranan berarti buat mempertahankan nilai- nilai kebudayaan Indonesia dalam kehidupan masyarakatnya. ABSTRACT Indonesia as a country that cannot resist the challenges of globalization, but by adhering to the pancasila as its guidelines, its principles should be able to defend itself and existence. The research is about keeping a nationalistic spirit in the minds of youth since childhood will make them more resilient to the negative influences and the demoralizations of globalization. So, by reinforcing morality and ethics through pancasila study, the Indonesian younger generation will be better equipped to face globalization and maintain Indonesian fact at the same time. The cultural value of the Indonesian people, such as cooperation, silahturahmi, isa basic privilege that can make indonesians love and preserve their own culture. But the Indonesian people known as a friendly and civilised society have begun to wane since the influx of foreign cultures into Indonesia that Indonesia has not been able to choose well. Until then, governments have a meaningful role to maintain Indonesian cultural values in their societies

This Research is generally aimed at designing a system that can solve problems at Hotel Oyo Jakarta Selatan. In addition to the use of bathroom tools, there is a need for a gas controller in the bathroom space, especially ammonia gas and other gas in the bathroom. The bathroom control system at Hotel Oyo Jakarta Selatan is currently ineffective, in the use of the bathroom tools to hotel guests and hotel staff. The reseach method used by researcher is The research step begins with research and information gathering, then planning and developing the initial form of the product or system, and field testing the feasibility of the system or product, if there is a revision, it can be developed further before conducting the main field test. . Based on the research results, monitoring ammonia gas in rooms based on a microcontroller can be a solution for the Oyo South Jakarta hotel in monitoring rooms, both from guests or hotel employees more effectively and efficiently , and to facilitate the management of existing bathroom rooms in the Hotel Oyo Jakarta Selatan

CV. Ida Ayu adalah sebuah perusahaan yang bergerak di bidang perdagangan umum seperti tas rapat dan blocknote. Tujuan dilakukannya penelitian ini adalah untuk merancang sistem informasi pendukung keputusan pembelian barang yang dapat menghasilkan informasi yang valid, cepat dan akurat dan untuk mengetahui bagaimana membangun sistem informasi pendukung keputusan pembelian barang yang efektif dalam peramalan penjualan. Sulitnya administrasi untuk merancang suatu sistem informasi pendukung keputusan pembelian barang yang valid berdasarkan peramalan penjualan dan membuat sistem informasi pendukung keputusan pembelian barang yang efektif dalam meramalkan penjualan pada CV. Ida Ayu Semarang. Pada aplikasi peramalan ini metode yang digunakan adalah metode moving average. Metode ini diperoleh melalui penjumlahan dan pencarian nilai rata-rata dari sejumlah periode tertentu, setiap kali menghilangkan nilai terlama dan menambah nilai baru. Hasil penelitian diharapkan dapat menunjukan bahwa perancangan sistem informasi pendukung keputusan pembelian barang berdasarkan peramalan penjualan berbasis web dapat membantu karyawan (administrasi) untuk meminimalkan terjadinya kesalahan pembelian barang dengan mempertimbangkan penjualan yang terjadi dalam periode tertentu. Jadi semua kegiatan penjualan serta pembelian barang di CV. Ida Ayu dapat berjalan secara efektif dan efisien.

One of the main factors in achieving effective and efficient performance isattention to human resources. Having reliable and truly appropriate human resourceswith needs is the hope of every manager. The company needs employees with the appropriate abilities with job roles. As for the position of PT. Bogowonto Primalaras still uses a work period limit where employees cannot fill vacant positions at any time, based on the criteria of tenure an employee fulfills the term of service that is in accordance with his expectations. where on assessment in absenteeism is carried out by collecting daily report data that makes HRD send one by one who has sent the daily report. Where is the report related to the productivity criteria of an employee who has reached the target or not.

Security issues of a system are factors that need to be considered in the operation of information systems, which are intended to prevent threats to the system and detect and correct any damage to the system. Distributed Denial of Services (DDOS) is a form of attack carried out by someone, individuals or groups to damage data that can be attacked through a server or malware in the form of packages that damage the network system used. Security is a mandatory thing in a network to avoid damage to the data system or loss of data from bad people or heckers. Packages sent in the form of malware that attacks, causing bandwidth hit continuously. Network security is a factor that must be maintained and considered in an information system. Ddos forms are Ping of Death, flooding, Remote controled attack, UDP flood, and Smurf Attack. The goal is to use DDOS to protect or prevent system threats and improve damaged systems. Computer network security is very important in maintaining the security of data in the form of small data or large data used by the user.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Green tea (Camellia sinensis) is a plant known by the public as a drink that is quite economical and easy to obtain. Green tea contains polyphenol compounds that can lower cholesterol levels in the blood. Excessive cholesterol (Hypercholesterolemia) is a very feared threat because it is one of the causes of coronary heart disease and stroke. High cholesterol has become a common disease for the elderly, the increase in the number of elderly people must be followed by an increase in the degree of well-being, one of which is in the health sector. The rise of lifestyle and the effects of unhealthy eating behaviors have an impact on increasing cholesterol levels. The purpose of this activity is to reduce the rate of hypercholesterolonemia in the elderly through the use of the consumption of green tea brew on cholesterol levels in the elderly in Sumber Cirebon District. The method in this activity is to conduct counseling, observer of respondents and experiments by giving green tea brew then followed by checking cholesterol levels. The result of this activity is that green tea is able to lower cholesterol levels. The conclusion is that the infusion of green can provide benefits for the community, especially the elderly, in improving health and reducing the risk of cardiovascular disease.

The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

Pulmonary TB is a major problem in the prevention and eradication of TB in the world. This study aims to determine the relationship between the role of the family and compliance with taking medication for elderly people suffering from pulmonary TB at the Adam Malik Haji Central General Hospital, Medan in 2021. This type of research is descriptive correlation with a cross sectional research design. The number of samples was 43 from April to June 2021. The research was conducted at RSUP. Human Rights at the MDR TB Polyclinic. Bivariate analysis used the chi-square test to determine the relationship between the role of the family and the role of nurses on medication compliance, while the multivariate analysis used medication compliance for elderly people suffering from multiple logistic pulmonary TB. Based on hypothesis testing using chi-square with a confidence level of 95%, it was found that there was a significant relationship between family role and medication adherence (p=0.01). There is a significant relationship between. Based on multivariate analysis, the variable that was most related to medication adherence in MDR TB sufferers was informational family support (p=0.01). The conclusion of this research is that there is a relationship between the supportive role of nurses and compliance with taking medication in TB sufferers.

Diabetes mellitus is a metabolic disorder caused by a lack of the hormone insulin. The hormone insulin is produced by a group of beta cells in the gland of the pancreas and plays an important role in glucose metabolism in body cells. According to the World Health Organization (WHO, 2013) 80% of DM sufferers in the world come from developing countries, one of which is Indonesia. The prevalence of DM in Indonesia reaches 4.7% of the national population and is expected to reach 5.9% by 2030. In general, the prevalence of DM in Aceh province is 1.8%. The purpose of this study was to determine the effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City. This study uses Quasi Experiment Design research design using one group pre test-post test design. The sampling technique uses total sampling by measuring blood sugar levels before and after diabetes exercises with a total sample of 16 people. Bivariate analysis uses paired t-test. The results showed that there was an Effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City with a statistical result of 0,000.

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan penguasaan secara teori dan prektik (softskill) bagi kalangan mahasiswa dalam memahami UU ITE secara leibh komprehensif.Metode yang digunakan adalah secara daring/on line dengan MS TEAMS.Hasil yang diperoleh bahwa pengetahuan secara teoretis, pemahaman secara praktis berdasarkan ilustrasi dan contoh-contoh kasus hukum pelanggaran UU ITE yang disampaikan menjadi sangat penting guna menyadarkan mereka agar berhati-hati dalam bermedia sosial.Saran yang bisa dikemukakan adalah agar para mahasiswa fakultas hukum yang sudah hampir menyelesaikan studinya bisa menjadi agen perubahan perilaku di masyarakat kearah perilaku yang produktif dan taat hukum.Kata Kunci : Sosialisasi, UU No. 11 Tahun 2008

Hypertension is a condition of increasing systolic blood pressure ≥140 mmHg and or diastolic blood pressure ≥90 mmHg. According to information from the Pakuan Baru Village Puskesmas, hypertension is the second highest disease in Pakuan Baru Village in 2020. The purpose of this community service is to increase public knowledge of matters related to hypertension. The sample selection uses nonrandom sampling (purposive sampling) sampling technique and must meet the inclusion criteria, direct blood pressure examination, convey information about hypertension and provide pre-test and post-test as an evaluation of public knowledge. The results of the pre-test knowledge of the use of hypertension drugs in the community were obtained as good as 35%, namely (7 people), 5% enough (1 person) and poor 60% (12 people). The results of the post-test knowledge of the use of hypertension drugs in the community were obtained as good as 60%, namely (12 people), enough 35%, namely (7 people) and bad 5% (1 person). Hipertensi merupakan keadaan meningkatnya tekanan darah sistolik ≥140 mmHg dan atau tekanan darah diastolik ≥90 mmHg. Menurut informasi dari Puskesmas Kelurahan Pakuan Baru, hipertensi merupakan penyakit tertinggin kedua di Kelurahan Pakuan Baru pada tahun 2020. Tujuan pengabdian masyarakat ini yaitu untuk meningkatkan pengetahuan masyarakat terhadap hal- hal yang berhubungan dengan penyakit hipertensi. Pemilihan sampel menggunakan metode teknik pengambilan sampel secara nonrandom sampling (purposive sampling) dan harus memenuhi kriteria inklusi, pemeriksaan secara langsung tekanan darah, penyampaian informasi tentang hipertensi serta pemberian pre-test dan post-test sebagai evaluasi dari pengetahuan masyarakat. Hasil pre-test pengetahuan penggunaan obat hipertensi pada masyarakat diperoleh baik sebanyak 35% yaitu (7 orang), cukup 5% yaitu (1 orang) dan buruk 60% (12 orang). Hasil post-test pengetahuan penggunaan obat hipertensi pada masyarakat diperoleh baik sebanyak 60% yaitu (12 orang), cukup 35% yaitu (7 orang) dan buruk 5% (1 orang).

One of the problems faced by mosque youth is organizational and management problems. This is due to their low knowledge or understanding of organization and management. As a result, mosque youth cannot play an active role in participating in the prosperity of the mosque, namely by holding positive activities. This counseling was carried out to provide basic knowledge about organization and management to mosque youth, especially regarding formal organizational structures. This community service is carried out by extension methods, which are accompanied by discussion or question and answer. The counseling was carried out to the teenagers of the Darul Muttaqin Bedog mosque, Donotirto, Kretek, Bantul, Yogyakarta Special Region.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Daya Saing UMKM dengan menggunakan model analisis Regresi untuk mengetahui pengaruh Teknologi Informasi, Sumber Daya Manusia, Modal Usaha dan Kemampuan Inovasi terhadap Daya Saing UMKM Kuliner di Kota Semarang. Penelitian ini dilakukan dengan melakukan survei lapangan melalui penyebaran kuesioner kepada pemilik UMKM Kuliner di Semarang. Populasi penelitian sebanyak 5.282 pelaku UMKM Kuliner, dengan rumus sloven diperoleh sample 98.14 dibulatkan menjadi 100 responden. Sampel penelitian diambil dengan cara proportionate stratified cluster random sampling. Data yang diperoleh dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel teknologi informasi, dan kemampuan inovasi memiliki pengaruh positif dan signifikan terhadap daya saing UMKM Kuliner di Kota Semarang, sedangkan sumber daya manusia dan modal usaha memiliki pengaruh positif namun tidak signifikan terhadap daya saing UMKM Kuliner di Kota Semarang.

Penelitian ini  bertujuan untuk  menguji pengaruh beberapa variabel seperti  Pemahaman sistem akuntansi, pemanfaatan teknologi informasi,  kompetensi sumber daya manusia terhadap Kualitas laporan keuangan daerah. Populasi dalam penelitian ini kepala bidang dan seksi keuangan sebanyak 57 di kantor kabupaten Magelang, dan data yang  diperoleh melalui penyebaran kuesioner (angket), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda. Hasil penelitian menunjukkan Pemahaman Sistem Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, sedangkan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, serta Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan.