<p>Perkembangan teknologi informasi yang cepat, menuntut semua orang yang terlibat di dalamnya untuk bisa mengikuti perkembangan tersebut. Namun demikian realitanya, dengan segala keterbatasan yang ada baik secara internal maupun eksternal, kecepatan dalam mengikuti perkembangan teknologi pun juga beragam. Kebutuhan untuk meningkatkan kemampuan penggunaan perkembangan teknologi informasi ini juga dirasakan oleh guru – guru Himpaudi Kecamatan Ungaran Barat. Perangkat telepon pintar yang dimiliki bisa dioptimalkan guna menunjang tugasnya sebagai guru dan sebagai bagian dari sekolah tempatnya bekerja serta organisasi Himpaudi yang menaunginya. Guru Paud saat ini bukan hanya dituntut untuk mampu mengajar, namun juga bisa membuat media pembelajaran yang menarik sekaligus media publikasi, baik untuk kepentingannya sendiri, PAUD/TK tempat bekerjanya, hingga organisasi himpaudi yang menaunginya. Kebutuhan akan pembuatan media pembelajaran dan publikasi yang cepat dan menarik inilah yang coba difasilitasi oleh tim pengabdian dari USM, melalui pengenalan penggunaan aplikasi canva sekaligus meningkatkan literasi guru pada etika dan hak cipta yang mengikuti penggunaan aplikasi ini.</p>

<p>Hastana DPW Jawa Tengah selama ini  memang  telah menggunakan website dan sosial Instagram untuk memasarkan produk jasa penata pernikahan atau Wedding Organizer (WO). Meski demikian, strategi komunikasi pemasaran digitalnya masih sekedar menunggah konten di social media dan kurang mendapat respon dari masyarakat, Tujuan pengabdian ini adalah untuk meningkatkan ketrampilan dan pengetahuan mitra dalam bidang komunikasi pemasaran khususnya peningkatan kemampuan digital marketing dan analisis konten pemasaran berbasis digital sesuai segmen pasar mitra. Metode pengabdian ini menggunakan partisipatif dengan langkah awal pre test, untuk mengukur pemahaman awal dari para peserta tentang digital marketing. Selanjutnya pemberian materi sesuai bidang kepakaran dalam bidang digital marketing. Dalam sesi diskusi, peserta sekaligus diberikan kesempatan tanya jawab dilanjutkan dengan praktik langsung pengelolaan media sosial  didampingi tim pengabdian. Post test diberikan pada akhir acara untuk mengetahui peningkatan pengetahuan dari peserta.Hasil pengabdian ini peserta mendapatkan peningkatan pemahaman dan penyadaran tentang pentingnya digital marketing. Pengetahuan baru ini menjadi bekal untuk mengoptimasikan  digital marketing sehingga bisa eksis dan mendongkrak pemasaran jasa WO bagi anggota Hastana DPW Jawa Tengah.</p>

The bill governs the administration of liability-rights. The rights of the liquefied are not divided unless promised in the document the rights are given. If a lien was applied to a certain land right, then it could be agreed upon in the corresponding document of the lien grant, that the payment of secured debts could be made in installments of the same amount as the price of liens. It is part of the title of the load that will be separated from the rights of the load, so the rights of the load in turn weigh only the remainder of the load to secure the rest of the debt. Land rights that can be encumbered with a mortgage are property rights, commercial property rights, and building rights. In addition to the land rights, the land rights of the state that, according to the prevailing regulations of legislation, must be registered and depending on the property that can be deducted, can also be the property rights.

This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research.
Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.

In order to improve the community development business system so that it is more productive and efficient, technology is needed. The introduction of technology that has developed in society is technology that has been developed in a modern way, or what is known as "appropriate technology" or technology and its applications which have the characteristics of being decentralized, relatively small scale, labor intensive, energy efficient and closely related to local conditions. The socialization activity was held on Saturday, July 28 2022 at 13.00 WITA at Moncongloe Bulu Village, Moncongloe District, Kab. Maros. This activity aims to provide information to the community. To provide information to the community, especially residents of Moncongloe Village, Maros Regency, about various appropriate technologies in midwifery services and how to use appropriate technology in midwifery services, which includes how to use and utilize them. This educational process uses a lecture method with the help of powerpoints and leaflets and educational videos. The results obtained from this activity are that the mothers who participated in this service activity become more understanding and know more about how to use appropriate technology in midwifery services. The assessment is based on the participants' responses and enthusiasm in receiving the material provided. Including positive responses from participants in answering questions correctly when asked by the presenter.
 
 

Muay Thai is a martial art originating from Thailand called "The Art of Eight Limbs". This research examines whether the development of the King Muay Thai business is feasible from a marketing perspective, whether the development of the King Muay Thai business is feasible from a technical and operational perspective, whether the development of the King Muay Thai business is technically feasible and operationally feasible. feasible from an organizational and management point of view, if the commercial development of King Muay Thai is feasible from a financial point of view. The aim to be achieved in this research is to produce a commercially viable plan through implementation aspects, from the marketing strategy aspect used by King Muaythai Camp, the implementation of operational technical aspects carried out at King Muaythai Camp, organizational structure management. aspects of survival at King Muaythai Camp and business feasibility with a focus on financial aspects at King Muaythai Camp Bandung. This research uses a quantitative method where we conducted direct interviews with the owner of King Muaythai Camp to obtain information on marketing aspects, technical and operational aspects, organizational and management aspects, and financial aspects at King Muaythai Camp.

Revealed Comparative Advantage (RCA) analysis is a key tool in assessing a country's competitiveness compared to others. This study uses RCA to measure Indonesia's comparative advantage in the global tuna market. The calculated RCA values show Indonesia's superiority in tuna production and exports, especially with a focus on fresh or chilled yellowfin tuna (Thunnus albacares) with HS Code 030232. The RCA values for Indonesia, Panama, the Philippines and the Netherlands are 200, 150, 50, 350, and 400, respectively. These results confirm that Indonesia has a comparative advantage in the international tuna market, which is supported by abundant natural resources, a large fishing workforce, and a history of successful tuna exports. Despite this, challenges remain, including overfishing, the impacts of climate change, and illegal, unreported, and unregulated (IUU) fishing. The decline in tuna production in Indonesia demands better fisheries management and international cooperation to address unsustainable practices. The Indonesian government's commitment to conservation is visible in the Tuna, Skipjack and Tuna Fisheries Management Plan. Overall, Indonesia's vibrant tuna export industry, supported by extensive marine resources, a large international market and robust infrastructure, shows significant potential. The government's commitment, combined with ongoing efforts to increase competitiveness through increased productivity, product quality, diversification and global promotion, positions Indonesia to strengthen its role as a major player in the global tuna export market. 

<p>Pengukuran kinerja merupakan salah satu faktor yang sangat penting bagi sebuah rumah sakit dengan didasarkan pada standar nasional pelayanan yang sudah ditentukan oleh pemerintah yaitu menilai kinerja dari aspek keuangan. Tujuan penelitian ini adalah untuk menganalisa, menguji dan mengukur kinerja RSU Muhammadiyah Darul Istiqomah Kendal dengan menggunakan 4 perspektif dalam <em>Balance Scorecard.</em><em> </em>Jenis penelitian yang digunakan adalah studi kasus. Populasi dalam penelitian ini adalah seluruh karyawan dan pasien/keluarga pasien RSU Muhammadiyah Darul Istiqomah Kendal pada tahun 2019 sampai dengan tahun 2020. Teknik pengumpulan data yang digunakan adalah dengan kuesioner dan wawancara. Tekjnik analisis data yang digunakan adalah analisis kuantitatif dan kualitatif. Berdasarkan hasil penelitian diketahui bahwa dari perspektif pelanggan, retensi pelanggan dan kepuasan pelanggan RSU Muhammadiyah Darul Istiqomah Kendal masuk dalam kategori baik. Sementara dari proses bisnis internal, perlu adanya perbaikan proses bisnis internal di RSU Muhammadiyah Darul Istiqomah Kendal terutama dari sisi BOR, ALOS, NDR dan GDR. Sedangkan dari perspektif pembelajaran dan pertumbuhan, retensi karyawan, tingkat pelatihan, kepuasan dan motivasi karyawan RSU Muhammadiyah Darul Istiqomah Kendal ada pada kategori baik.</p><p><em>Performance measurement is a very important factor for a hospital-based on national service standards that have been determined by the government, namely assessing performance from a financial aspect. The purpose of this study was to analyze, test and measure the performance of Muhammadiyah Darul Istiqomah Kendal General Hospital by using 4 perspectives in the Balanced Scorecard. The type of research used is a case study. The population in this study were all employees and patients/families of Muhammadiyah Darul Istiqomah Kendal Hospital from 2019 to 2020. The data collection techniques used were questionnaires and interviews. Data analysis techniques used are quantitative and qualitative analysis. Based on the results of the study it is known that from a customer perspective, customer retention and customer satisfaction at Muhammadiyah Darul Istiqomah Kendal General Hospital are in the good category. Meanwhile, from internal business processes, it is necessary to improve internal business processes at Muhammadiyah Darul Istiqomah Kendal General Hospital, especially from the BOR, ALOS, NDR and GDR side. Meanwhile, from the perspective of learning and growth, employee retention, level of training, employee satisfaction and motivation of Muhammadiyah Darul Istiqomah Kendal Hospital are in a good category.</em></p>

This research is prepared with the aim of assisting the national interests of Indonesia by examining legal protection for the environment and gender equality in the context of the expansion of the economy resulting from the implementation of a free-trade agreement. Considering the situation in the ICA-CEPA negotiations, where Canada demands that Indonesia commit to legal protection for the environment and gender equality in the context of the FTA before the agreement can be ratified, and considering that there is no juridical research examining Indonesia's commitments in these relevant issues, it becomes urgent to conduct this research to support the country in obtaining its national interests in ICA-CEPA. This research uses the juridical-normative research method with a statute approach and employs the legal material collection method of literature study as well as the qualitative analysis method. The research findings show that Indonesia has legal protection for the environment in the context of the FTA through the ISPO mechanism and provisions in the IE-CEPA. Regarding gender equality, Indonesia has legal protection through its membership in CEDAW and various applicable national legal instruments, as well as through cooperation with EFTA in women's entrepreneurship. The lack of knowledge (research gap) regarding the law creates an urgency for this research to fill that gap and help Indonesia. Here lies the novelty of the research, namely in complementing previous research to answer unanswered questions. Penelitian ini disusun dengan tujuan untuk membantu kepentingan nasional Indonesia dengan mengkaji perlindungan hukum terhadap Lingkungan dan Kesetaraan Gender dalam konteks perluasan ekomomi hasil dari berlakunya suatu Free-Trade Agreement. Mengingat bahwa situasi dalam negosiasi ICA-CEPA, dimana Kanada menuntut Indonesia untuk memiliki komitmen hukum terlebih dahulu terhadap perlindungan lingkungan dan kesetaraan gender dalam konteks FTA agar perjanjian dapat disahkan, dan menimbang bahwa belum ada Penelitian Yuridis yang mengkaji komitmen Indonesia dalam isu yang relevan tersebut, maka hal ini menjadi urgensi dalam penyusunan penelitian ini agar dapat mendukung Negara memperoleh Kepentingan Nasional-nya dalam ICA-CEPA. Penelitian ini menggunakan Metode Penelitian Yuridis-Normatif dengan Pendekatan Statute Approach dan menggunakan Metode Pengumpulan Materi Hukum Studi Pustaka serta Metode Analisis Kualitatif. Hasil penelitian menunjukkan bahwa Indonesia telah memiliki perlindungan hukum untuk lingkungan dalam konteks FTA melalui mekanisme ISPO dan ketentuan dalam IE-CEPA. Mengenai kesetaraan gender, Indonesia memiliki perlindungan hukum melalui keanggotaannya dalam CEDAW dan dengan berbagai instrumen hukum nasional yang berlaku, serta melalui kerja sama dengan EFTA dalam kewirausahaan perempuan. Adanya kekosongan ilmu pengetahuan (research gap) tentang hukum,menimbulkan urgensi bagi penelitian ini untuk mengisi kekosongan tersebut, guna membantu Indonesia. Disinilah letak kebaruan penelitian, yaitu dalam melengkapi penelitian sebelumnya untuk menjawab pertanyaan yang belum terjawab.