The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.
 

Pendidikan merupakan salah satu usaha untuk menjadikan manusia menjadi lebih baik, dengan cara mengikuti proses pembelajaran yang menekankan pada peningkatan kemampuan siswa untuk menjadi pribadi yang memiliki pemahaman yang luas dan mumpuni. Salah satu aspek yang dapat meningkatkan kemampuan dan pemahaman yaitu melalui membaca. “Banyak Baca, Banyak Tahu” merupakan salah satu slogan mengenai pentingnya membaca. Proses pembelajaran yang sukses harus menggunakan strategi yang relevan guna untuk mencapai tujuan pembelajaran. Penulisan ini bertujuan untuk mengetahui strategi pembelajaran membaca lanjutan di kelas tinggiguna untuk meningkatkan kemampuan belajar siswa. Dalam proses penelitian ini menggunakan metode pendekatan rasional yang disusun berdasarkan hasil observasi studi pustaka. Dari hasil penelitian dapat disimpulkan bahwa penggunaan strategi yang baik dan relevan pada pembelajaran membaca lanjutan di kelas tinggi dapat mempengaruhi efektivitas serta dapat meningkatkan kemampuan belajar siswa.

One of the efforts that can be made in order to reduce the stunting rate that occurs in toddlers is through the provision of supplementary food (PMT). Stunting is a problem related to nutrition caused by a lack of fulfillment of nutritional needs due to inadequate food intake. Therefore, the purpose of this study is to provide socialization regarding the provision of supplementary food (PMT) for toddlers. The target of this activity is as many as 50 mothers and their toddlers who fall into the stunting category in Mentor Villages who are selected based on data from village midwives in each hamlet. Several menus were distributed during the Socialization of Additional Menus (PMT), including Moringa leaf pudding, pumpkin pudding, dragon fruit creamy jelly, chicken martabak, and chicken dumplings. The research method used in this study went through 4 stages, namely observation, planning, outreach and evaluation. The data collection technique uses a questionnaire method in the form of a pre-test. The sampling results show that 1.) the majority of mothers have paid attention to the nutritional composition of toddlers, 2) the majority of mothers are still not consistent in paying attention to the amount and type of food ingredients given to toddlers, 3) the majority of mothers under five are able to make varied and interesting food for consumption by toddlers, but not routinely done every day, 4) the majority of mothers have paid attention to their children's food patterns on a daily basis, 5) the majority of mothers have carried out good supervision and assistance in terms of food for their children his son.
 

Salah satu prinsip perlindungan hukum terhadap pengelolaan perseroan terbuka yaitu transparansi dalam pengelolaannya. Kewajiban disclosure atau transparansi (keterbukaan informasi) dalam pengelolaan suatu perseroan merupakan hal pokok yang harus dilakukan untuk mewujudkan prinsip Good Corporate Governance. Ketidakadilan yang dialami pemegang saham minoritas tersebut memberikan dampak yang merugikan bagi para pemegang saham, maka demokrasi perusahaan perlu juga ditumbuhkan dengan memberi kemungkinan kepada pemegang saham minoritas untuk memiliki upaya perlindungan hukum. Oleh karena itu perlindungan hukum terhadap pemegang saham minoritas pada perseroan terbuka harus diutamakan dan menjadi target utama dalam regulasi hukum. Penelitian hukum ini meneliti bagaimana memberikan perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka. Permasalahan dalam penelitian ini adalah bagaimana bentuk perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka terkait dengan peraturan perundang-undangan yang berlaku dan bagaimana upaya hukum pemegang saham minoritas terkait dengan perlindungan hukum tersebut. Kajian hukum ini didasarkan pada pendekatan hukum normatif, yaitu kajian yang mengkaji seperangkat peraturan perundang-undangan yang berkaitan dengan suatu pokok bahasan.

Manajemen keuangan dalam rumah tangga merupakan hal yan sangat penting dilakukan untuk menjga stabilitas keuangan keluarga sehingga terwujud kemandirian finansial. Salah satu kebiasaan yang menunjang manajemen keuangan rumah tangga adalah mencatat setiap pemasukan maupun pengeluaran keuangan, sehingga meminimalkan terjadinya pengeluaran yang melebihi pemasukan. Pelatihan manajemen keuangan keluarga dilaksanakan di perkumpulan PKK Desa Mojorayung Kabupaten Madiun dalam rangka memberikan wawasan dan pengenalan kepada para peserta mengenai manajemen keuangan keluarga. Untuk mempermudah dalam manajemen keuangan, diperkenalkan aplikasi sederhana yang dapat diunduh pada Play Store secara gratis. Pelaksanaan pelatihan diawali dengan penyampaian materi dan dilanjutkan dengan praktik dalam menggunakan aplikasi. Hasil dari kegiatan ini, peserta merasakan manfaat dan menambah pengetahuan mengenai bagaimana mengelola keuangan dalam rumah tangga.

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.

Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.

This study aims to analyze the legal effectiveness of electronic evidence in examining evidence at the Makassar City State Administrative Court and to analyze the obstacles faced by the Makassar City State Administrative Court in examining electronic evidence. Electronic Evidence is a form of implementing the digitalization era which is then expected to be able to keep up with the times. The application of electronic information in the judicial environment is considered capable of realizing the vision and mission of the Supreme Court as an Indonesian judicial institution. The urgency of applying electronic evidence in the judicial process in Indonesia is of course to determine its effectiveness both from the point of view of all process organizers and applicable rules. The research method used is empirical research method.The results of the study concluded that the examination of electronic evidence at the State Administrative Court was not optimal. This is caused by several things, namely, there are no legal regulations that specifically regulate procedural proving of electronic evidence, the unavailability of institutions that can help determine the authentication of evidence at low cost, and the non-fulfillment of existing legal effectiveness factors. as; legal factors; law enforcement factor; and facilities and infrastructure factors. Penelitian ini bertujuan untuk menganalisis efektivitas hukum alat bukti elektronik dalam pemeriksaan bukti di Pengadilan Tata Usaha Negara Kota Makassar dan menganalisis kendala yang dihadapi oleh Pengadilan Tata Usaha Negara Kota Makassar dalam pemeriksaan alat bukti elektronik. Bukti Elektronik merupakan wujud implementasi era digitalisasi yang kemudian diharapkan mampu mengikuti perkembangan zaman. Penerapan informasi elektronik di lingkungan peradilan dinilai mampu mewujudkan visi dan misi Mahkamah Agung sebagai lembaga peradilan Indonesia. Urgensi penerapan alat bukti elektronik dalam proses peradilan di Indonesia tentunya untuk mengetahui keefektifannya baik dari segi semua penyelenggara proses maupun aturan yang berlaku. Adapun metode penelitian yang digunakan ialah metode penelitian empiris. Hasil penelitian disimpulkan bahwa pemeriksaan alat bukti elektronik di Pengadilan Tata Usaha Negara belum optimal. Hal ini disebabkan oleh beberapa hal, yaitu, belum ada aturan hukum yang mengatur secara khusus terkait prosedural pembuktian alat bukti elektronik, tidak tersedianya Lembaga yang dapat membantu menentukan autentikasi dari alat bukti dengan biaya yang murah, serta tidak terpenuhinya faktor-faktor efektivitas hukum yang ada seperti; faktor hukum; faktor penegekan hukum; dan faktor sarana dan prasana.        

This study aims to determine the effect of firm size leverage variable on audit delay. Leverage in this study is proxied by DER (debt to equity ratio) and the size of the company's natural asset logarithm, and audit delay is calculated from the audit report date minus the financial statement book closing date. The population in this study were mining companies for the 2018-2021 period, then 14 companies were selected as a sample. The analytical method used in this study is the panel data regression method using EVIews 9. The results of this study prove that the debt to equity ratio has a positive effect on audit delay and firm size has a positive effect on audit delay.