BUMDes diharapkan mampu menjadi salah satu sumber pengembangan perekonomian masyarakat desa. Harapan tersebut harus mampu dijawab BUMDes melalui penyusunan pembukuan yang akuntabel dan terorganisir. Pengabdian Masyarakat ini dilakukan di BUMDes Maskumambang yang belum sepenuhnya mampu melakukan penyusunan pembukuan secara akuntansi. Tujuan dari pengabdian masyarakat di BUMDes Maskumambang adalah sebagai bentuk partisipasi akademisi kepada masyarakat untuk membantu mengatasi masalah-masalah yang terjadi. Pelaksanaan pengabdian masyarakat di BUMDes Maskumambang bermaksud untuk meningkatkan pemahaman atas pentingnya sistem pembukuan pada BUMDes Maskumambang. Pengabdian masyarakat dilakukan dengan membantu penyusunan template laporan keuangan, penyuluhan dan pelatihan template laporan keuangan kepada karyawan BUMDes. Hasil pengabdian masyarakat ini adalah peningkatan pemahaman karyawan BUMDes atas pentingnya pembukuan yang akuntabel dan terorganisir serta identifikasi atas kebutuhan BUMDes Maskumambang.

Sistem Informasi diharapkan dapat berfungsi untuk mengamankan asset serta meminimalisir tindakan pencurian, perusakan, dan kehilangan data. Namun, tindakan seperti peretasan dan pencurian data masih marak terjadi karena masih lemahnya pengelolaan sistem pengendalian internal organisasi. Sistem Informasi desa adalah sarana untuk mengumpulkan, memproses dan mengkomunikasikan berbagai informasi yang berhubungan dengan keadaan desa sehingga perlunya pemantauan, identifikasi dan analisis berkala mengenai bagaimana fungsi sistem pengendalian internal berjalan untuk meminimalisir adanya kecurangan dan penyalahgunaan informasi demi mencapai tujuan organisasi. Pengabdian masyarakat ini sebagai bentuk partisipasi aktif akademisi untuk membantu desa mengidentifikasi dan mengevaluasi pengendalian internal yang telah diterapkan dalam mengembangkan sistem informasi desa secara efektif. Dengan metode penelitian kualitatif deskriptif menggunakan teknik analisis triangulasi data dengan wawancara kepada aparat desa mampu memberi hasil bahwa meningkatnya pengetahuan pemerintah desa mengenai pentingnya penerapan sistem pengendalan internal terkait penggunaan sistem informasi desa dengan efisien dan efektif guna menghindari serta meminimalisir risiko yang memungkinkan untuk terjadi.

Minimnya SDM dari latar belakang akuntansi di Gereja Kristen Jawa Ambarawa, maka disusunlah data alur bagi penerimaan kas seperti DFD, REA, dan flowchart dengan tujuan untuk mempermudah dalam pemahaman dan memberikan kejelasan bagi jemaat dan majelis dalam hal penerimaan serta pengelolaan kas. Selain itu, sekalipun organisasi ini bergerak dalam bidang non profit, namun pengendalian internal juga dibutuhkan untuk mengatasi dan mencegah kemungkinan fraud yang ada di dalam organisasi ini. Untuk itu tim pengabdi menyusun skenario pengendalian internal baik preventif, detektif, dan korektif.

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

<p align="center">ABSTRACT</p><p>This study aims to determine the effect of prophetic parenting training in reducing parenting stress in mothers with children with disabilities. This study involved 7 mothers of children with disability that had parenting stress from the moderate to very high parental stress scores. The seven mothers were divided into two groups, 3 in the experimental group and 4 in the control one. Prophetic parenting training was carried out four times within a two-hour session. Parenting stress was measured using the parenting stress scale from Abidin (Ahern, 2004) adapted by Kurniawan (2012) with a total of 36 items and coefficient ?=0.82. Pretest were done before training, posttest 1 was done after training, and posttest 2 was done two weeks after training. The result analysis of friedman test showed that score of p=0.043 (p&lt;0.05). Mann whitney test showed that the measurement of posttes 1 with the score of p=0.054 (p&gt;0.05) and postest 2 with the score of p=0.017 (p&lt;0.05). Hence, it be concluded that the prophetic parenting training has brought the significant effect on the reduction of parenting stress among mothers with the child with disabilities (blind) after getting the time to practice prophetic parenting. The qualitative analisys also supported the result by showing a positive change experienced by each subject in the emotional, behavioral, and spiritual aspect.</p><p> </p><p>Keywords: prophetic parenting training, parenting stress, chld with disability (blind)</p><p align="center"><strong>ABSTRAK </strong></p><p>Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan <em>prophetic parenting </em>dalam menurunkan stres pengasuhan pada ibu dengan anak disabilitas (tunanetra) Subjek dalam penelitian ini adalah 7 ibu dari anak disabilitas tunanetra yang memiliki skor stres pengasuhan dengan kategori sedang hingga sangat tinggi. Tujuh subjek terbagi pada dua kelompok yakni 3 orang kelompok eksperimen dan 4 orang kelompok kontrol. Pelatihan <em>prophetic parenting </em>dilakukan sebanyak empat kali pertemuan. Stres pengasuhan diukur menggunakan skala stres pengasuhan dari Abidin yang diadaptasi oleh Kurniawan dengan jumlah aitem sebanyak 36 aitem dengan koefisien ?=0.82. Prates dilakukan sebelum pelatihan, pascates 1 dilakukan setelah pelatihan, dan pascates 2 dilakukan dua minggu setelah pelatihan. <em>Friedman test</em> menghasilkan signifikansi sebesar p=0.043 (p&lt;0.05). Uji <em>mann whitney</em> menunjukkan bahwa pengukuran pascates 1 memiliki nilai p=0.054 (p&gt;0.05) dan pascates 2 memiliki nilai p=0.017 (p&lt;0.05). Oleh karena itu dapat disimpulkan bahwa pelatihan <em>prophetic parenting </em>memberikan pengaruh yang signifikan terhadap penurunan stres pengasuhan pada ibu dengan anak disabilitas (tunanetra) setelah mendapatkan waktu untuk mempraktikkan <em>prophetic parenting</em>. Hal tersebut didukung oleh analisis kualitatif yang menunjukkan adanya perubahan positif yang dialami subjek kelompok eksperimen dalam aspek emosi, kognitif, perilaku, dan spiritual.</p><p> </p>Kata kunci: pelatihan <em>prophetic parenting</em>, stres pengasuhan, anak disabilitas (tunanetra)

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).
 
Keywords: Farmer's Exchange Rate, Food Crops Subsector.

A Facial photos in today's era are widely used as a media for identity recognition, but not many computer applications provide identity recognition of face photos that contain the names of the photo owners, to make an a prototype the sistems use a KNN algorithm, this algorithm work is by classifying the closest object and grouping it on predetermined objects. In this paper, the object is a face photo where the KNN algorithm will be used to classify the facial patterns contained in the photo. The stages in pattern recognition, starting from preprocessing, feature extraction and then classification. In addition to using the KNN algorithm for data classification, photo of faces will be detected and stored the T-Zone area and frontal face. In this paper 11 images used for data testing and the accuracy will be calculated using a recognition algorithm. The results of this paper are a facial recognition program using python that can display faces with a validity level of 82%.

The more rapid development of universities in Indonesia, the competition between universities is getting bigger so that the quality and facilities of each university greatly affect the attractiveness and competitiveness of universities. College of Computer Informatics Management (STIKOM) Uyelindo Kupang has 672 students. The campus of STIKOM Uyelindo Kupang has three departments, namely, first-class informatics engineering, undergraduate information systems and D3 informatics engineering with each accredited B. The development and improvement of lecture and practicum facility services at (STIKOM) Uyelindo Kupang is very important to be monitored and maintained. If the campus has provided services and facilities for students but these services and facilities are not monitored and maintained, sooner or later the services and facilities provided will be damaged and can no longer be used. The purpose of this research is to build a complaint information system website for lecture facilities and practicum to help and facilitate students. Based on the results of the test analysis using the Slovin method, there is an average value of 87% with Strongly Agree (SS) criteria. Even with the index value, when viewed based on the type of variable, there are several question items with unfavorable criteria. Question items with these criteria need to be considered for future website development. In the future, the website development will take into account the lowest index value of each indicator, especially those with poor and bad criteria.