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The design of the Web-Based Recap System is a strategic step in addressing issues related to data management and information efficiency that occur at the Samarinda Manpower Office. The focus of this service is centered on developing a system that facilitates the recapitulation process of labor-related data. The main purpose of this service is to provide technological solutions that facilitate the management of labor data and improve information transparency at the Samarinda City Manpower Office. The research method adopted involves a survey of user needs, an in-depth analysis of the recap process, as well as the application of the Laravel Framework to build a responsive and accessible web platform.

Increasingly advanced technological developments can also have negative impacts. One of them is cybercrime, namely phishing. The existence of phishing will also refer to a scam or fraud. This research aims to increase public knowledge in the Bandarharjo village environment about the dangers of phishing and scams in daily life. This community service activity is an effort to increase community knowledge. The method of transmitting the material is through giving lectures, discussions, and distributing leaflets. The use of these methods and media is effectively applied to increase public awareness regarding the dangers of phishing and scams. According to the evaluation carried out, the level of public knowledge has improved and they are aware of the importance of socialization regarding phishing-type cybercrimes. It is hoped that this activity can have a positive impact and long-term benefits in raising awareness of the dangers of cybercrime in the future in people's daily lives

Joint pain is a disease that is familiar in everyday life. and mostly in elderly people who are close to joint pain disorders which is a degenerative disease. Apart from the age factor, there are many things that influence the rate at which joint pain occurs due to the fact that many elderly people do not control their lifestyle such as regular exercise, diet and so on. Pain often occurs in the hands or fingers, knees, hips and spine. This disease generally develops gradually and gets worse over time, disrupting the sufferer's ability to do physical activity. Methods of exercise therapy for osteoarthritis are therapy in the form of active movement exercises and in the form of exercises using resistance/weights which aim to train the muscles so that the muscles become relaxed, preventing limitations. movement, maintain muscle elasticity and increase muscle strength. Exercise therapy will minimize injury by strengthening the muscles supporting the joints, restoring strength and range of motion so that activities can be carried out as before. Activities that are beneficial for health should meet the FITT criteria (frequency, intensity, time, type). Frequency is how often the activity is done, intensity is how hard the activity is done, usually divided into low, medium and high intensity. Time refers to the duration of the activity and the type of physical activity carried out. Community service activities are aimed at all elderly people in order to increase knowledge and alternatives about non-pharmacological therapies that are relatively safe from side effects.  

PLN is a monopoly trading company that sells electrical energy sources and manages all aspects of electricity in Indonesia, especially the Ponorogo area. In Ponorogo there is a company under the auspices of the Indonesian Electrical and Mechanical Contractors Association (AKLI) with the company name PT. Heroine of Eternal Blessing. In carrying out its work PT. Srikandi Berkah Abadi did not run smoothly, but there were many obstacles that disrupted the work process, one of which was the data input process. In this research we used a descriptive qualitative method where we carried out observations and direct interviews while conducting KKL within a period of 1 month. Based on the results of research that has been carried out previously, conclusions can be drawn, including: We carry out data processing activities on the implementation of connection work in people's homes, process data input on network maintenance and changes, and input employee hard disk data. While we were carrying out the KKL for 1 month, the problems we experienced were the ones we mentioned above, when inputting data in Microsoft Excel, it often had errors, crashes, and exited so that the data we were working on was lost and not saved.

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

Osteoarthritis is the most common type of arthritis that affects the knee. Osteoarthritis is a degenerative process in which joint cartilage is gradually eroded. This disease often attacks middle-aged and elderly people. Osteoarthritis can be caused by excessive stress on the joints such as repeated injuries or being overweight. The aim of this activity is to provide acupressure therapy to reduce the level of pain experienced by elderly people with knee osteoarthritis. The target of this activity is elderly people who experience knee osteoarthritis in Bangun Rejo Village, Tanjung Morawa District with a total of 16 people. This activity is carried out by providing acupressure therapy. The results of the activity showed a decrease in pain levels in elderly people with knee osteoarthritis in Bangu Rejo village, Tanjung Morawa district. It is hoped that the elderly can manage pain with knee osteoarthritis by providing acupressure therapy

This study aims to analyze the marketing strategy of orchid ornamental plants in South Tangerang, especially in the context of opportunities and challenges faced by local producers. Conducted in December 2023, this study took objects from 10 housewives cultivating orchid ornamental plants in South Tangerang City. The method used is descriptive qualitative, by conducting in-depth interviews and observations of local producers to understand the marketing strategies they use, as well as identifying opportunities and challenges faced in marketing their products. The results showed that local producers used a variety of marketing strategies, including local exhibitions, online sales, and cooperation with local florists. However, there are several challenges faced, including limited market access, price competition with imported products, and lack of understanding of digital marketing. In-depth discussions are conducted to evaluate effective marketing strategies and overcome the challenges faced. The implications of this research highlight the importance of developing innovative and adaptive marketing strategies for local producers in the face of increasingly fierce market competition. Recommendations include improving market access through cooperation between local producers, training on digital marketing, and improving local product branding to increase competitiveness in local and international markets. Thus, this research contributes to strengthening the local orchid cultivation sector in South Tangerang.

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Student learning outcomes are the output of the teaching and learning process. One of the problems in learning at school is the low student learning outcomes. This can be known from the initial data on the value of the diagnostic analysis results. Many factors influence learning outcomes, one of which is the learning model. The Problem Based Learning Model is an innovative learning model that requires students to be active and motivate students so that they can support and help each other in mastering the subject matter being studied. Research procedures include the observation stage, preparation stage, implementation stage and evaluation stage. The population and sample in this research were 28 students of class XI MIPA 1 SMAN 11 MAROS. The sampling technique in this research used a saturated sampling technique.

This journal examines The development of english learning strategies by using flash card for early childhood in Tunas Karya kindergarten, Mojodadi Village, Kemlagi District, Mojokerto. The research aims to analyze the english learning in kindergarten.. The research is using the classroom action research to improve the learning practice in the classroom, so that the learning practice can be done in more professional way. The results indicate that some factors, such as changes, can be happened in english childhood vocabulary.

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.

This research was conducted on consumer who work at PT. Dinamika Synergy Elemenindo. The purpose of this study was to determine and analyze the effect of product quality and distribution channels on sales targets. The population and sample in this study amounted to 40 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously product quality and distribution channels have a positive and significant effect on the sales target of PT. Dinamika Synergy Elemenindo. Partially, product quality affects the sales target of PT. Dinamika Synergy Elemenindo. Partially, the distribution channel has a positive and significant effect on the sales target of PT. Dinamika Synergy Elemenindo. The magnitude of the coefficient of determination can be seen from the Adjusted R Square value of 0.499 which means that product quality and distribution channels can explain the sales target of 49.9% and the remaining 50.1% is influenced by variables not examined such as: sales location, price perception, market segmentation, etc

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.

Poverty is a condition in which a person or region is unable to improve quality of life or standard of living. Binjai cities are mentioned in a good category in the presentation of poverty compared to other cities in northern Sumatra. This study aims to find out the application of the standards of the poor society in the Central Statistical Authority (BPS) of Binjai City, using qualitative descriptive methods. The research finds that the concept used is that poverty is seen as an inability on the economic side to meet the food base not food measured on the expenditure side, and the concept is confined only to indicators of the poverty line, the presentation of the poor, the depth index of poverty, the index of misery.And there are two types of poverty data: micropoverty data and macro-poverty data.

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study.