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  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

Department of Culture , Tourism , Youth and Sports Central Aceh district especially in tourism is in charge of managing and developing infrastructure for tourism, the selection of a tourist attraction right capable of giving the best decision with the information on the sights with AHP ( Analytical Hierarchy Prsocess ) that match the criteria , Election Decision Support System using AHP Attractions Java based , Using Netbeans and MySQL as data storage .

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

Kemampuan Bahasa Inggris siswa-siswa SMK Mandala Bhakti Surakarta harus diperbaiki. Salah satu indikator rendahnya kemampuan Bahasa Inggris para siswa adalah skor English Proficiency Test yang berequivalensi dengan TOEIC rata-rata masih berkisar 200 sementara nilai maksimalnya adalah 990. Pada umumnya, para siswa belum mengetahui strategi dalam mengerjakan English Proficiency Test yang berequivalensi dengan TOEIC yang terdiri dari tujuh bagian yang berbeda yaitu (1) Listening: photos (2) Listening: question and response (3) Listening: short conversation (4) Listening: short talks (5) Grammar: Incomplete sentences (6) Grammar: text completion (7) Reading comprehension. Pelatihan sangat diperlukan oleh para siswa karena TOEIC adalah tes yang sekarang ini banyak dipakai untuk kepentingan bekerja di perusahaan multinasional maupun internasional.       Masalah rendahnya skor English Proficiency Test yang berequivalensi dengan TOEIC para siswa di SMK Mandala Bhakti Surakarta diminimalisir oleh tim dengan cara memberikan pelatihan intensif TOEIC preparation serta memberikan strategi jitu untuk mengerjakan soal-soal TOEIC dengan cepat dan tepat pada para siswa. Sebelum melaksanakan kegiatan, tim terlebih dahulu melakukan studi pendahuluan melalui observasi dan wawancara, baik dengan guru- guru Bahasa Inggris maupun siswa-siswa SMK Mandala Bhakti. Observasi dilakukan dengan cara memberikan pre-test English Proficiency Test yang berequivalensi dengan TOEIC untuk memperoleh data tentang kondisi kemampuan Bahasa Inggris mereka dan langsung menganalisis tingkat kesulitan tertinggi pada rata-rata siswa sehingga tim dapat mengetahui kebutuhan materi yang akan digunakan untuk pelatihan. Tim juga akan melakukan wawancara terhadap guru-guru Bahasa Inggris untuk mengetahui latar belakang secara umum siswa-siswa di SMK Mandala Bhakti dan kondisi kemampuan Bahasa Inggris para siswa. Studi pendahuluan ini dilakukan agar kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi pada siswa-siswa SMK Mandala Bhakti dalam meningkatkan pemahaman dan ketrampilan Bahasa Inggris khususnya dalam mengerjakan TOEIC dengan hasil yang optimal. Hasil dari studi pendahuluan digunakan oleh tim untuk menyusun rencana pengajaran, materi, serta metode pembelajaran yang akan digunakan dalam pelatihan TOEIC.       Kegiatan pelatihan berlangsung selama dua bulan dengan intensitas pertemuan satu kali seminggu dalam durasi 100 menit tiap pertemuan. Lama waktu yang dibutuhkan ini terkait dengan pertimbangan agar kegiatan pelatihan tidak mengganggu kegiatan belajar mengajar di sekolah tersebut. Peserta pelatihan berjumlah 100 siswa kelas XI yang terdiri dari siswa program keahlian farmasi dan keperawatan.       Setelah pre-test, pelatihan TOEIC, dan evaluasi berlangsung, diharapkan siswa-siswa SMK Mandala Bhakti khususnya kelas Farmasi XII-2 dan XII-3 dan Keperawatan XII-1 dan XII-2 memiliki kemampuan penguasaan dalam mengerjakan soal-soal English Proficiency Test yang berequivalensi dengan TOEIC yang memadai terutama dalam tiga kemampuan dasar yang dilatihkan yaitu listening, structure, dan reading comprehension. Di samping itu, pelatihan ini juga ditujukan agar siswa-siswa terbiasa dengan tipe-tipe soal English Proficiency Test yang berequivalensi dengan TOEIC dan mengenali strategi cepat untuk menjawabnya dengan cepat dan tepat. Kemampuan ini diharapkan akan menunjang pencapaian tujuan sekolah yang menggunakan hasil tes English Proficiency Test yang berequivalensi dengan TOEIC sebagai sertifikat pendamping ijazah bagi para lulusan sekolah tersebut. Kata Kunci: Pelatihan,TOEIC, strategi, pre-test

The application of technology in public services has become an indispensable obligation, even for the Village Government of Tidu in Pohjentrek Subdistrict, Pasuruan Regency. Manual approaches in public services are vulnerable to serious problems, such as the risk of losing important documents and the lack of structured recording of documents issued by the Village Government of Tidu. In response to this challenge, a community service effort was undertaken to support the Government and the community of Tidu Village in utilizing the Tidu Village Information Website. The mentoring and training sessions conducted successfully demonstrated that the implementation of the service system by the Village Government of Tidu is much more productive, with time savings and a transition from manual data management to digital format through the village information system.

In village development, the availability of accurate village profile data has an impact on its consistency policy direction.  However, there are some problems that are encountered to be able to update it including the quality of human resources, finance and infrastructure. Therefore, Community Service Program (PKM) activity is intended to provide knowledge about the importance of updating data in planning village development and helping the government update profile data and potential of their villages. The method used is training in updating basic data based on family data which is carried out by providing material and its implementation in the field. Community Service Program can be carried out according to the planned schedule, especially in the provision of training materials. Meanwhile, implementation of material in the training could not be carried out because it was constrained because lack of information technology. However, in general the Community Service Program in Neglasari Village was going well, marked by an increasing participant knowledge and an acceleration of online data updating assisted by students who were doing Community Service Program. Indirectly, this achievement at the same time show that the obstacles faced by Neglasari Village were not only on its human resources but rather on aspects of financial support and infrastructure. The actual presence from the government is needed to support the updating of the profile and potential data of this village because it is not only the village institution that requires it, but rather the central and regional governments.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

Workload is the ability of the worker's body to accept the job. From the standpoint of ergonomics, every workload received must be appropriate and balanced against the physical and psychological ability. The good Response time for patients is <5 minutes. Handling of emergency is the whole act performed in emergency conditions that are effectively and efficiently. The purpose of this study was to determine the relationship workload response time nurses with nurses in emergency departments of RSUD Bitung General Hospital. This study was descriptive and cross sectional study. Samples were taken based on the number of respondents as many as 31 nurses by using total sampling. The data collection is done by filling out the observation sheet and questionnaire. Furthermore, the data that has been collected processed with the aid statistics analyzed by chi square test with significance level is ? = 0.05. After the results, the value of p = 0.008, this may imply that there is a relationship between the workload of nurses response time. CONCLUSIONS of this study found that there is a relationship between nurses workload response time. Suggestions for the research was taking place is setting a good system including facilities and infrastructure in order to nurse response time can be improved.