This article discusses social criticism in a short story entitled "Kemarau" by Andrea Hirata. This article will focus on mimetic approach research on things or events in short stories related to social criticism in the short story entitled "Kemarau", namely: (1) criticism of political issues, when people feel disappointed about government promises that are not implemented (2) ) criticism of the economy, where when a group of people who live on the outskirts cannot feel the development and progress of infrastructure like in big cities (3) criticism of the negligence factor of the government when it has occupied its position. The government seems to have forgotten the promises it made before taking up its post. From the short story, it can be understood that literary works do not only display positive impressions or messages but can contain absolute things such as criticizing or satirizing.

The mask and body temperature detection system for public places is still operated manually. The system was found not to adjust to the conditions of office employees, which required them to always be on guard and check the body temperature of every employee who would enter the office. Therefore, a mask and body temperature detection system was designed as a prerequisite for internet of things-based attendance that can make it easier for office employees to check the body temperature of everyone who will work, and so that employees can be disciplined in time. This system requires a temperaturesensor to detect the body temperature of people who will enter. A person's body temperature is said to be normal if it is lessthan 37.20C. If the temperature exceeds 37.20 C, then a person cannot take attendance. In addition to having a normal body temperature, the second requirement must be met, namely passing mask detection. Someone must wear a mask before entering the room, before taking attendance using a fingerprint. Arduino Uno will send data from the temperature sensor to the database and a 16x2 LCD, so that the system can be connected to the web which can be monitored by the administrator to get data on the number of office employees based on body temperature. In addition, a Raspberry Pi is used which will senddata from the webcam as a result of the mask detection image processing. The results of this final project indicate that the data sent to the web is in accordance with the data based on testing tools.

Penelitian ini bertujuan untuk mengetahui mekanisme perusahaan dalam menyusun laporan komersial apakah berdasarkan ketentuan Standar Akuntansi Keuangan, juga mekanisme penyusunan laporan fiskal apakah berdasarkan Peraturan Perpajakan, dan untuk mengetahui penyebab perbedaan laporan keuangan komersial laporan dan laporan keuangan fiskal dengan menggunakan perhitungan dan aturan pencatatan berdasarkan Standar Akuntansi Keuangan dan perhitungan berdasarkan peraturan perpajakan. Metode dalam penelitian ini adalah metode deskriptif yang menggunakan data kualitatif. Teknik pengumpulan data yang digunakan peneliti adalah teknik triangulasi data yaitu pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa perusahaan dalam menyusun laporan keuangan tidak sesuai dengan Peraturan Standar Akuntansi Keuangan, karena perusahaan tidak mengakui adanya aset tetap dalam laporan komersialnya, dan diketahui bahwa perusahaan tidak tidak menyusun laporan fiskalnya sesuai dengan Peraturan Perpajakan dan hanya menggunakan laporan laba rugi untuk melaporkan pajaknya. Sehingga perlu dilakukan rekonsiliasi fiskal untuk menyesuaikan pendapatan atau pengeluaran sesuai dengan aturan perpajakan, dan diketahui ada beberapa pos yang harus diperbaiki secara positif.
 

This research is an attempt to find out the potentials that influence economic growth in Balikpapan City from 2015 to 2019. And also how big the contribution of the potential sectors is to regional economic growth. The data used is sourced from BPS.go.id or the Central Bureau of Statistics related to the GRDP (Gross Regional Domestic Product) of Balikpapan City and East Kalimantan Province on the basis of 2010 constant prices by sector in 2015-2019. By using the Location Quotient (LQ) analysis technique and the Shift Share analysis technique. The research method used by the author in this research is secondary data. With Quantitaive Analysis Method. With the aim of being able to find out the Leading Sectors or the Base and Non-Basic Sectors in BalikPapan City, what sectors make High Development Potential and Low Development Potential in BalikPapan City and the Shift Share Analysis results include Shift Interpretation, Proportional Shift (Sp) Interpretation and Shift Interpretation Differential (Sd).

PT. Perkebunan Sidoredjo Ungaran Kab.Semarang adalah salah satu perusahaan distributor yang bergerak dibidang penjualan karet mentah dan cengkeh kering. Pada akhir periode akuntansi bulanan, perusahaan ini melakukan proses penggajian pada karyawannya dan membuat laporan gaji sebagai pertanggung jawaban kepada pimpinan perusahaan. Proses pencatatan dan perhitungan gaji yang diterapkan oleh perusahaan ini masih bersifat manual. Berdasarkan permasalahan yang ditemukan, penulis mengusulkan kepada PT.Perkebunan Sidoredjo untuk merancang aplikasi penggajian yang akan membantu menghitung gaji karyawan agar lebih efektif dan efisien. Sistem ini akan penulis rancang menggunakan Visual Basic.Net. Karena aplikasi tersebut mudah dipahami, selain itu dalam penanganan Bug, Visual Basic.Net mempunyai fasilitas yang hebat dan Real Time Backgroud Compiler. Perancangan sistem ini akan melibatkan sistem lama yang ada di perusahaan untuk membuat sistem yang baru. Sistem yang telah selesai dibuat diharapkan perusahaan akan memperoleh kemudahan dalam menginput data sekaligus membantu pihak perusahaan dalam menyusun laporan penggajian secara akurat dan efesien.

Query is the ability to display and or request data that is used to access data in the database system by using certain commands. Where a data obtained from one or more tables in the database according to what the user needs. The data can also interact with other data or tables with the aim of making it easier for the user to use it. The query response time is one of the considerations for testing databases. This journal will discuss two types of databases, namely MySQL (SQL) and MongoDB (NoSQL). Due to the increasing demand for data, data processors are competing to provide the right database with the best performance for applications or data processing. Then this journal provides a comparison analysis of MySQL and MongoDB databases in response time performance. This study uses the Query Runtime comparison execution test method between these databases. By using basic commands or DML queries, namely CRUD (Create, Read, Update, Delete). Several stages will be carried out, namely the determination of the dataset, implementation and testing, and analysis of the test results. In this study, trials were conducted on the insert, select, update, and delete processes with the data being tested were 100, 1000, 10000. After experimenting with MongoDB (NoSQL) and MySQL(SQL) databases. The MongoDB database has a faster query response time in the insert and delete process, for the query response time update and delete the MySQL database has a faster response time. Then it can be obtained that in query response time, the MongoDB database is superior in the update and delete processes with a runtime difference of 0.005 seconds and 0.017 seconds. MySQL database is superior in insert and select process with a difference of 4.137 seconds and 0.006 seconds.

Micro Business has an important role for the nation's economy, especially to reduce the unemployment rate in Indonesia. The existence of Micro Business in Indonesia is proven to be able to create jobs and absorb labors. Therefore, Micro Business' players must understand good and systematic financial management so that the business can run smoothly and sustainably. For example: to have correct financial records in recording every financial transaction and be able to make financial reports needed to make decisions for the continuity of their business. This research uses descriptive qualitative research methods, which the subjects are five Micro Businesses in Banjaragung Village, Bareng District, Jombang Regency. The object of this research is a financial bookkeeping system that focuses on micro-enterprise cash bookkeeping. The result of the training and mentoring activities in making simple financial bookkeeping is that Micro Businessmen in Banjaragung Village can understand their income and expenses of respective businesses. The personal property must be distinguished from business assets. And at the end, Micro Businessmen can continuously apply simple financial bookkeeping for business activities on a daily basis. This activity can encourage businesses to grow and well developed.
 
 

The purpose of this study was to determine the effect of religiosity and knowledge of Islamic accounting on a career in Islamic financial institutions. The research used quantitative methods, namely the method of multiple linier regression analysis with a sample of 78 respondent, by using purposive sampling. As for the provisions, students from the Islamic accounting study program who have passed the Islamic accounting course and have passed the Islamic financial institutions course.
                 The results of this study are that religiosity has no significant effect on the interest of Islamic accounting students to have a career in Islamic financial institutions, while Islamic accounting knowledge has a significant effect on students desires for a career in Islamic financial institutions.
Keywords: Religiosity, sharia Accounting Knowledge, career interest of Islamic accounting students in a career in Islamic financial institutions.

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

Artikel ini bertujuan untuk mengetahui waktu terjadinya kesepakatan dan bentuknya dalam perjanjian jual beli melalui mesin jual otomatis (vending machine) ditinjau dari aspek hukum perjanjian. Artikel ini menggunakan penelitian normatif dan pendekatan perundang-undangan serta pendekatan konseptual sehingga dapat ditarik kesimpulan bahwa kesepakatan dalam jual beli melalui mesin jual otomatis (vending machine) muncul saat pembeli memasukkan uang ke dalam mesin jual otomatis (vending machine) dan barang tersebut keluar. Dalam perjanjian jual beli melalui vending machine selalu mengacu pada 4 (empat) syarat sahnya perjanjian yang diatur dalam Pasal 1320 KUHPer. Dari 4 (empat) syarat sah tersebut terdapat unsur yang penting yaitu kesepakatan antara kedua belah pihak. Kesepakatan tersebut merupakan dasar lahirnya suatu perjanjian dalam jual beli melalui mesin jual otomatis (vending machine) yang didasarkan pada yaitu teori pernyataan (uitingstheorie) dan juga teori penerimaan (ontvangstheorie).