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Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

Posyandu lansia merupakan pos pelayanan terpadu untuk masyarakat usia lanjut di suatu wilayah tertentu yang sudah disepakati, yang digerakkan oleh masyarakat dimana mereka dapat memperoleh pelayanan kesehatan. Tujuan umum dibentuknya Posyandu lansia secara garis besar untuk meningkatkan derajat kesehatan dan mutu kehidupan usia lanjut agar mencapai masa tua yang bahagia dan berdaya guna dalam kehidupan keluarga dan masyarakat sesuai dengan keberadaannya. Agar posyandu berjalan dengan baik maka perlu dukungan dari kader, kader diharapkan bisa menjadi agent of change. Peran kader sebagai agent of change, dalam upaya pembangunan dapat diwujudkan dengan memberikan dukungan berupa berbagi pelayanan yang meliputi pengukuran tinggi dan berat badan, pengukuran tekanan darah, pengisian KMS (Kartu Menuju Sehat) memberikan penyuluhan atau penyebarluasan informasi kesehatan, menggerakkan serta mengajak usia lanjut untuk hadir dan berpartisipasi dalam kegiatan posyandu lansia karena itulah kader dituntut untuk memiliki kemampuan membina, menuntun serta didukung oleh keterampilan dan berpengalaman.    

Technological developments encourage changes in the way decisions are made. In terms of stopping the application of urea fertilizer, farmers still rely on BWD observations. In this study, using the RnD method by directly observing the research location in the farmer group Gapoktan, in the village of Tosari, Kendan district and analyzing the problem then making a prototype which will be tested by experts. In this study, a tool was made using NodeMCU with TCS3200 sensor to detect color, which was then sent via the internet to the database using IoT technology. In this study, using several trials with different parameters of urea fertilizer use and the results of the TCS3200 sensor can detect colors according to what is on the BWD and send data to the database via the internet. In this system, farmers can recommend the use of suitable urea fertilizers outside a certain area so as to minimize errors in the observation on BWD, this will make the use of urea fertilizer to be the right dose.  

To encourage political participation, good political education is needed. Political education can target young people as agents of change that have much influence in political development. Therefore, it is important to provide political education in strengthening the political participation of Indonesian youth. This program aims to provide Political Education in Strengthening Youth Political Participation. The service program was held in a four-month time series, from January to April 2019. The socialization activities had been held in Mandan, Sukoharjo Regency on Saturday, April 21, 2019 for one day, attended by 34 young people. The method used in program was socialization and active discussions, and providing motivation for the participants, which was previously preceded by participant assessment activities. The socialization activity lasted for one day. The core material of socialization consists of (1) political introduction; (2) the importance of political participation; (3) youth's ideal actions in political participation. The members of this program were Youth Organization of Mandan , Sukoharjo. Through this program, it can be beneficial for: (1) youth and the general public, to get a picture of political education and positive political participation; (2) for regions, can develop regional potential, regional promotion, and regional development; (3) for tertiary institutions, as fulfillment of the Tri Dharma element of Higher Education. Keywords: Mandan, political education, youth.

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

In the first quarter of 2017, retail in Indonesia recorded a growth of 2.5%, while in 2018 the growth was only in the range of 1% -1.5%. The cause of the slow growth is the change in the consumption pattern of the people and it will continue at the beginning of 2018. In addition, the decreasing productivity of the community at the lower middle level. As a retailer, Anterah store also faces the same thing, so anticipating a decline in sales requires an analysis of the best-selling products and how to find out the relationship between the products purchased by consumers. The association relationship between these products will be used as the basis for product arrangement, so that the frequency of products that consumers often buy can be arranged closely together so that consumers do not have to look for them longer. Market basket analysis to determine the relationship between products sold simultaneously is used to explore association rules (Association Rule Mining) which will produce products that are purchased simultaneously as a consideration for product arrangement in Anterah Retail storefront. Meanwhile, the best-selling products will be explored using the Frequent Pattern Growth method in order to obtain a ranking list of the most purchased products by consumers. This analysis is used as a basis for considering product promotion. The test results on the sales sample data obtained an average value of minimum support = 0.0025, minimum confidence = 0.610, LaPlace = 0.9985, Gain = -0.006, p-s = 0.003, Lift = 103.82, Convicting 2.5285 with a processing time of 41.456 seconds.

Dry facial skin causes cracks on the skin surface and will feel dry to the touch. Dry skin is caused by genetic factors, aging, hormonal changes, and cold weather. The purpose of this study was to make a mask made from white radish and honey which functions to moisturize facial skin so that it can be used for dry facial treatment. The method used in this research is interview method, documentation, library method, experimental method. Experiments on making white radish and honey face masks for the treatment of dry skin were carried out at the Laboratory of the Kartini Academy of Social Welfare's Makeup Study Program, Jalan Sultan Agung, No. 77, Gajahmungkur Village, Gajah Mungkur District, Semarang. City. Experiments were carried out 3 times with the composition of 1) white radish 41.25 g, honey 35 g 2) white radish 41.25 g, honey 40 g 3) white radish 41.25 g honey 55 g. The results showed that the third experiment resulted in products: fresher aroma (honey scent), soft texture, dark brown color, stronger adhesion so that it is easy to apply. Implementing it properly supports amazing results. The change after 2 uses of White Radish and Honey Face Mask leaves skin moisturized and supple

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

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Global environmental changes have increased the complexity and disarray of the competitive environment, resulting in severe competition and placing pressure on each player to hone their creative business skills. At this point, the company realized that using its human resources would be its last remaining option for resolving the problem. In other words, enhancing organizational performance motivates staff to produce top-notch work. As a result, from the beginning of the job relationship until it is over, efforts must be made effectively. Discipline may motivate workers to carry out any duty successfully. Therefore, you must try to become an expert in the discipline. This study set out to determine how much the employees' level of education and work ethic influenced their performance at the Semarang District Social Service. The data used in this inquiry were based on the survey's fundamental information. The sample for the study consisted of every employee of Semarang District Social Service.