Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

This study aims to prove and analyze the effect of quality of work life, compensation, and work motivation on organizational citizenship behavior in KSP Maju Bersama Jaya Magelang employees. The research was conducted quantitatively, with the sample analyzed being 14 employees. This research method is carried out in stages starting from the introduction to the processing of data that the author and the preparation of research reports have obtained. The study's results prove that quality of work life, compensation, and work motivation do not partially or simultaneously affect organizational citizenship behavior. Other results show that the magnitude of the influence of quality of work life, compensation, and work motivation on organization citizenship behavior on organization citizenship behavior is 39.0%.

In the modern era of education, the focus of learning has shifted from teacher orientation to student orientation. As educators, it is important to design learning methods that are in accordance with technological developments. Today, learning that is too teacher-centered and theoretical tends to reduce student interest. Therefore, the use of audio-visual media such as learning videos can increase student engagement, provide deep meaning, and arouse high enthusiasm for learning. This study aims to 1) explain the level of student enthusiasm when using audio-visual learning media, and 2) evaluate the impact and interest of students on audio-visual based learning media in the learning process. This research was conducted at Madrasah Ibtidaiyah Ibn Aqil Pekanbaru. This research is a descriptive qualitative research that uses data collection methods in the form of direct observation, interviews, and literature studies. Research findings show that lecture-dominated learning tends to make learners lose interest and focus on themselves. The results of the study showed that 1) when students were introduced to the use of audio-visual media such as learning videos, most of them felt very enthusiastic and excited in following the learning process, while only one student showed less interest. 2) Thus, it can be concluded that the use of audio-visual learning media can increase student enthusiasm at the elementary school level.

The research in this journal article aims to determine the application of letter management standards in increasing the effectiveness of letter management. Therefore, it is necessary to manage letters well and correctly so that the letters can be well organized and the process of returning letters can be carried out effectively and efficiently. It is hoped that effective mail management can be carried out by the relevant staff in managing mail, both for incoming and outgoing mail. So, in researching this journal article, it can be seen that the application of letter management standards in increasing management effectiveness, that the management of incoming mail is divided into six stages which are important to know, namely: receiving letters, sorting letters, directing letters, recording letters, distributing letters and storing letters. Meanwhile, for managing outgoing letters, there are also six stages which include: creating a letter concept, typing, editing, affixing a letter address, folding and enclosing the letter and distributing the letter. The implementation of management has gone quite well, and currently the system is being transferred to an electronic system.

The problem of drug abuse and victims of sexual violence is something that has occurred in society from the past until now. Cases like this must be handled quickly because it is a case that causes a lot of victims who cannot be said to be in small numbers in the community. Actually in this case there is no target age desired by the perpetrator to carry out his actions in committing one of these criminal acts. As what is meant in this case is that there are still many children who are still minors who are the future generation of the nation in the future even become victims of drug abuse and sexual violence. Therefore, we should increase efforts to reduce or even stop cases like this. The community must also be careful of people they don't know to be aware of themselves so that they become victims of drugs and victims of sexual violence.
 
 
 

<em>This research aims to determine the relationship between peer conformity and emotional regulation with aggressive tendencies in students. The hypothesis proposed in this research is that there is a positive relationship between peer conformity and aggressiveness. The higher the peer conformity score, the higher the aggressiveness, and vice versa and there is a negative relationship between emotional regulation and aggressiveness. The higher the emotional regulation, the lower the aggressiveness, and vice versa. The subjects in this research were 75 students, including 25 students from Diponegoro University, 25 students from Semarang State University, and 25 students from Semarang University. Likewise, the characteristics of student respondents who have been aggressive, aged 18-25 years. The sampling technique used was purposive sampling technique. Research data was collected using three scales, namely the Aggressiveness Scale, Peer Conformity Scale, and Emotion Regulation Scale. Data analysis was carried out using hierarchical correlation analysis. The results of the research show that there is a relationship between peer conformity and emotional regulation and aggressive tendencies with a value of R square = 0.143 and p = 0.004 (p&lt;0.05), so the hypothesis in this study is that there is a relationship between peer conformity and emotional regulation and aggressive tendencies in student.</em>

<em>This study aims to determine the relationship between social support and psychological well-being in mothers who have children with special needs at the Klinik Tumbuh Kembang Yamet CDC Semarang. The hypothesis proposed in this study is that there is a positive relationship between social support and psychological well-being in mothers who have children with special needs at the Klinik Tumbuh Kembang Yamet CDC Semarang. The higher the social support, the higher the psychological well-being for 41 mothers who have children with special needs at the Klinik Tumbuh Kembang Yamet CDC Semarang, and vice versa. The respondents in this study were mothers who had children with special needs who were being treated at the Semarang Growth and Development Clinic. The sampling technique used is a saturated sampling technique (simple sampling). The research data was collected using two scales, namely the Psychological Well-Being Dimension in Mothers Who Have Children with Special Needs and the Social Support Scale. Data analysis was carried out using the Product Moment Correlation technique. The results showed that there was a negative relationship between social support and psychological well-being in mothers who had children with special needs with rxy values = -0.507, p = 0.001 (p&lt; 0.01), so the hypothesis in this study was rejected</em>

The aim of this research is to analyze and evaluate the work ethics and performance of tellers at Bank XXX, Tanjung Pinang Branch, and their impact on customer satisfaction and loyalty. The research method used is descriptive research with data collection through questionnaires and interviews. The research population includes all tellers and customers of Bank XXX, with a sample of 11 people selected using purposive sampling technique. The results show that the work ethics and performance of Bank XXX tellers are highly rated by customers, with the majority of respondents giving positive evaluations of teller services. Cooperation between tellers and Customer Service is also considered important in providing integrated and comprehensive services to customers. This research provides valuable insights for banking companies in improving services and maintaining customer loyalty.

Penelitian ini mengkaji evaluasi anggaran dan realisasi keuangan PT Virama Karya (Persero) dari tahun 2019 hingga 2021. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan menganalisis data keuangan dari laporan tahunan perusahaan. Hasil menunjukkan bahwa PT Virama Karya berhasil melebihi target anggaran setiap tahun, meskipun menghadapi penurunan persentase realisasi dari 163,565% pada 2019 menjadi sekitar 137,5% pada 2020 dan 2021, terpengaruh oleh pandemi COVID-19. Faktor eksternal seperti pembatasan sosial dan gangguan rantai pasokan mempengaruhi realisasi anggaran, namun perusahaan berhasil mengatasi dengan diversifikasi proyek, optimalisasi biaya, dan peningkatan produktivitas. Kesimpulannya, strategi efektif dan manajemen yang adaptif memungkinkan PT Virama Karya untuk mempertahankan kinerja keuangan yang kuat di tengah tantangan eksternal yang signifikan.

Penerapan kecerdasan buatan (AI) dalam pelayanan dan pengawasan pajak di Indonesia menimbulkan perhatian karena potensinya dalam meningkatkan efisiensi dan efektivitas pada digitalisasi sistem perpajakan. Saat ini banyak persoalan yang ditemukan dalam digitalisasi pelayanan dan pengawasan pajak di Indonesia, yang meliputi kesulitan dalam mendeteksi kecurangan, manipulasi data, pelayanan yang kurang responsif, dan laporan-laporan keuangan palsu, padahal seharusya hal tersebut tidak terjadi. Maka dari itu tujuan penelitian ini adalah untuk mengeksplorasi potensi AI dalam mengatasi tantangan perpajakan tersebut dan meningkatkan kinerja sistem perpajakan agar lebih efektif, efisien, dan akuntabel dengan ditinjau dari peraturan-peraturan terkait yang sudah ada dan juga meneliti kebermanfaatan penggunaan AI dalam memenuhi kebutuhan digitalisasi perpajakan kedepannya. Metode penelitian meliputi analisis literatur dan studi kasus terkait implementasi AI dalam konteks perpajakan di negara lain. Hasil analisis menunjukkan bahwa AI memiliki potensi besar untuk meningkatkan efisiensi pelayanan pajak, mendeteksi kecurangan dengan lebih akurat, dan meningkatkan transparansi atau akuntabilitas dalam pengawasan pajak, serta memenuhi kebutuhan zaman walaupun masih ada tantangan yang harus diatasi bersama.