The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.

Indonesia is a country rich in agricultural products. Abundant agricultural products are accompanied by a large amount of agricultural waste from by-products that can be processed and used as animal feed. This service activity was carried out in the Tajinan District, Malang Regency, from June to August 2023 to provide farmers with silage technology solutions, such as sheep feed based on fruit waste as a bio starter. The method used is the socialization of activities to breeders regarding the problems partners face, direct counseling, and assistance. The counseling is related to fruit waste, which can be used as a bio starter in making silage, introduction to several types of plants and agricultural waste, which can be used as silage material for sheep feed, and training in making bio starter and silage. The fruit waste used in this service is pineapple and banana, which are no longer suitable for consumption. The results of this activity show that breeders are enthusiastic and proactive in participating in extension activities. This program positively impacts the partner environment, namely providing solutions and alternative solutions to problems faced by breeders. Farmers can make silage as sheep feed during the dry season. This service program has received a good response from farmer group partners, and they intend to apply it to their livestock business, which was not previously carried out.ABSTRAKIndonesia merupakan Negara agraris yang kaya akan hasil pertanian. Hasil pertanian yang melimpah diikuti dengan banyaknya limbah pertanian dari hasil samping dapat diolah dan dijadikan sebagai pakan ternak. Kegiatan pengabdian ini dilaksanakan di Kecamatan Tajinan Kabupaten Malang pada bulan Juni sampai Agustus 2023 dengan tujuan untuk memberikan solusi pada peternak terkait pengunaan teknologi silase sebagai pakan ternak domba berbasis limbah buah-buahan sebagai bio starter.  Metode yang digunakan adalah sosialisasi kegiatan kepada peternak terkait permasalahan yang dihadapi mitra, penyuluhan serta pendampingan secara langsung. Penyuluhan yang diberikan terkait tentang limbah buah-buahan yang dapat digunakan sebagai bio starter pada pembuatan silase, pengenalan beberapa jenis tanaman dan limbah pertanian yang dapat digunakan sebagai bahan silase untuk pakan ternak domba, pelatihan pembuatan bio starter dan silase.  Limbah buah-buahan yang digunakan dalam pengabdian ini adalah buah nanas dan pisang yang sudah tidak layak konsumsi. Hasil dari kegiatan ini menunjukkan bahwa peternak antusias dan proaktif dalam mengikuti kegiatan penyuluhan. Dengan adanya program ini memberikan dampak yang positif di lingkungan mitra yaitu memberikan solusi dan alternative pemecahan masalah yang dihadapi oleh peternak. Peternak dapat membuat silase sebagai pakan ternak domba disaat musim kemarau. Program pengabdian ini mendapatkan respon yang baik dari mitra kelompok peternak dan berniat untuk mengaplikasikannya pada usaha peternakan mereka yang sebelumnya tidak dilakukan.

In environmental conservation, accounting plays a crucial role undertaken by companies and other groups. This encompasses interests for public organizations and local companies by companies and other groups. Additionally, environmental accounting also contributes to enhancing effectiveness and productivity in environmental preservation activities by improving internal decision-making processes, such as pricing, controlling overhead costs, and capital budgeting. Qualitative research is utilized to understand and explore this phenomenon using triangulation methods to gather data from various different sources. The research findings indicate that limiting the use of oil-fueled vehicles in Indonesia could be an effort to control climate change, in line with the Paris Agreement, while renewable energy stands as an alternative to be utilized. The UNFCCC has endeavored to regulate the amount or effects of greenhouse gases to limit global temperature rise, with each country expected to set their national contributions to combat climate change. This effort is responded to through UN conferences and results in global agreements, including the Kyoto Protocol and the Paris Agreement, which are legally binding to limit global temperature rise.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ??in business and accounting practices. Thus, strengthening these values ??in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

Apartment housing has become an option in big city areas, especially as land is becoming increasingly scarce and expensive. Apartment investment is an investor's choice at a time when demand is increasing every year along with the growth of the urban economy. Apartment construction projects begin construction based on appropriate planning to produce buildings of the right quality, cost, and time by minimizing one aspect of risk, namely the project delay factor. This article aims to present studies related to construction project delay factors; apartment buildings; investment analysis; and the impact of project delays on investment interest. The results show that construction delays have an impact on construction costs and time and further research is needed on the effects on investors' investment interest.ABSTRAKHunian apartemen menjadi salah satu pilihan di Kawasan kota besar terlebih lahan yang semakin berkurang dan mahal. Investasi apartemen menjadi pilihan investor di kala kebutuhan yang semakin tinggi tiap tahunnya seiring bertumbuhnya perekonomian di perkotaan. Proyek konstruksi apartemen memulai pembangunan yang didasarkan pada perencanaan tepat guna untuk menghasilkan bangunan yang tepat mutu, biaya dan waktu dengan meminimalkan salah satu aspek risiko yaitu faktor keterlambatan proyek. Artikel ini bertujuan memaparkan kajian terkait: faktor keterlambatan proyek konstruksi; bangunan apartemen; analisa investasi; dampak keterlambatan proyek terhadap minat investasi. Hasil didapatkan bahwa keterlambatan konstruksi berdampak terhadap biaya dan waktu konstruksi dan diperlukan penelitian lebih lanjut efek terhadap minat investasi investor.

This article aims to examine the principle of French religion being secular, or laïcité. France adopted this principle in 1905. This principle separates religious and state affairs, including state interference in religious worship. This principle also aims to protect the freedom of French people to adhere to or not adhere to religion and prevent religion from entering state institutions, one of which is education. The method used in this research is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research.

Nurses have a high risk of developing low back pain because in carrying out their duties nurses make many movements such as bending, lifting and pushing loads in a way that is not ergonomic. The prevalence of nurses experiencing low back pain in Indonesia is 31% in 2018 and 57% in 2019. Internal factors related to low back pain are age, workload, body position, and physical activity. This study aims to determine the relationship between age, workload, body position and physical activity with the incidence of low back pain among nurses at EMC Sentul Hospital in 2023. The type of research is quantitative. The research design used was a cross-sectional study. The sampling technique used simple random sampling technique. The sample in this study amounted to 55 people. The results of this study are that there is a significant relationship between age ((pvalue = 0.014 <0.05), workload (pvalue = 0.013 <0.05), body position (pvalue = 0.005 <0.05), physical activity (pvalue = 0.036 <0.05) with the incidence of low back pain in implementing nurses at EMC Sentul Hospital in 2023. For this reason, in carrying out work, it is important to prioritize occupational safety and health so that they can work productively and avoid the risk of low back pain and other work-related diseases.

Perpajakan merupakan salah satu unsur penting dalam aktivitas perekonomian Indonesia. Karena pajak merupakan sumber pendapatan terbesar Negara Indonesia. Pembangunan dan upaya penyejahteraan masyarakat sangat tergantung pada perpajakan. Pajak adalah kontribusi Wajib Pajak kepada Negara yang terutang oleh Orang Pribadi atau Badan yang sifatnya dapat dipaksakan dan dipungut berdasarkan Undang-Undang, serta tidak mendapat imbalan secara langsung dan digunakan untuk keperluan Negara bagi sebesar-besarnya kemakmuran rakyat. Permasalahan yang dapat diangkat dalam penelitian ini adalah apakah penyuluhan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Batu Malang. Sedangkan tujuan dari dilaksanakannya penelitian ini ialah untuk mengetahui apakah penyuluhan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Batu Malang. Populasi pada penelitian ini adalah seluruh wajib pajak yang ada di Kota Batu Malang, sedangkan sampel pada penelitian berpedoman pada beberapa karakteristik yang telah di tentukan oleh peneliti. Hasil penelitian menunjukan bahwa penyuluhan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak.

Penelitian ini bertujuan untuk menganalisis faktor penyebab rendahnya minat belajar siswa kelas IX pada mata pelajaran matematika di SMPN 1 Enam Lingkung. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Narasumber wawancara terdiri atas 9 orang dengan 3 orang siswa kelas IX yang nilai matematikanya rendah sekaligus bertindak sebagai objek penelitian, 3 orang tua siswa, 2 guru wali kelas dan 1 orang guru BK. Dalam pengambilan data peneliti melakukan observasi langsung dan wawancara. Setelah mendapatkan hasil dari wawancara, peneliti mendapatkan bahwa faktor rendahnya minat belajar siswa kelas IX pada mata pelajaran matematika, diantaranya: (1) tidak cukupnya waktu istirahat siswa, (2) kurangnya motivasi belajar siswa, (3) siswa tidak tertarik terhadap matematika, (4) adanya 2 kegiatan sekaligus yaitu sekolah dan pesantren, (5) adanya pengaruh dari efek pasca covid-19 atau pembelajaran daring.

    Artikel ini membahas makna yang tersembunyi dari puisi karya Heri Isnaini. Pembahasan ini bertujuan untuk lebih memahami pembaca akan isi puisi. Teori yang digunakan dalam pembahaasan ini yaitu teori Heurmenetika Zygmunt Bauman yang memfokuskan pada kejelasan pesan dan pengertian dasar dari sebuah ucapan atau tulisan yang tidak jelas. Metode yang digunakan dalam analisis ini adalah metode deskriptif kualitatif dimana penelitian ini dilakukan untuk meneliti suatu objek dengan keaadan alamiah untuk mencipkatakan hasil penelitian yang faktual. Tahapan-tahapan yang dilakukan pada pembahasan ini diawali dengan menganalisis larik, menganalisis sruktur yang menyusun teks puisi, objektivikasi struktur teks, dan memaknai teks puisi. Dengan demikian, hasil penelitian ini dapat menunjukkan makna yang tersembunyi dalam puisi “Nanti Dulu” karya Heri Isnaini sebagai bentuk ideologi yang digunakan penyair dalam merepresentasikan gagasan dalam bentuk puisi.