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)

Yayasan Kolese Santo Yusup Malang memiliki 14 unit pendidikan mulai TK sampai dengan SMA. Sejarah keberadaan Yayasan Kolese Santo Yusup tidak bisa lepas dari peran Pastor Joseph Wang, CDD yang mendapatkan mandat dari Mgr. AEJ. Albert, O.Carm untuk mendirikan sekolah Katolik bagi warga Tionghoa di kota Malang pada tanggal 16 Januari 1951. Pada awal-awal pendiriannya, semua sekolah Kolese Santo Yusup berada dalam naungan Badan Hukum Misi Katolik Keuskupan Malang. Akan tetapi mulai tanggal 23 Maret 1976 semua sekolah Kolese Santo Yusup diserahkan pengelolaannya kepada Konggregasi Murid-Murid Tuhan (CDD) di bawah Yayasan Kolose Santo Yusup. Sesuai dengan visinya, Yayasan Kolose Santo Yusup ingin semua sekolah yang berada di bawah naungan Yayasan Kolese Santo Yusup dapat mengimplementasikan pendidikan karakter dalam proses pendidikannya. Baik melalui sekolah maupun asrama. Untuk tujuan inilah Tim Litbang Yayasan bekerjasama dengan Tim Abdimas Universitas Ma Chung. Selama 6 bulan Tim Abdimas Universitas Ma Chung berdiskusi dan berbagi ide mengenai implementasi pendidikan karakter kepada Tim Litbang Yayasan. Hasil dari kerjasama ini adalah penegasan nilai-nilai pendiri yayasan dan rencana untuk pembuatan Roadmap Pendidikan Karakter di Yayasan Kolese Santo Yusup. Tim Abdimas Universitas Ma Chung membantu mempersiapkan draf Roadmap pendidikan karakter sebagai rancangan implementasi pendidikan karakter di Kosayu.
Kata-kata kunci: FGD, Sekolah Katolik Tionghua, Roadmap Pendidikan Karakter, Yayasan Kosayu.

Abstrak
 
Kegiatan pengabdian pada masyarakat berupa pelatihan dan pendampingan masyarakat RT 31 RW 06 Pandanlandung Wagir Malang. Masalah yang dihadapi masyarakat adalah bahwa kesadaran penggunaan energi alternatif terbarukan yang ramah lingkungan, kebutuhan listrik yang penting, biaya listrik yang mahal, dan lisrrik PLN sering mati. Kegiatan yang dilakukan ini adalah membuat Pembangkit Listrik Tenaga Surya (PLTS) sebagai  penghasil listrik. Pelatihan ini memberikan pemahaman, sosialisasi, dan penyuluhan agar warga RT 31 bisa membuat dan menghasilkan energi listrik. Beberapa langkah yang dilakukan adalah sosialisasi/penyuluhan pembuatan PLTS serta Pembuatan, Pelatihan dan Pemahaman Pengoperasian dan Pemeliharaan. Sosialisai/penyuluhan  PLTS berisi tentang: Fisika dasar, Matahari sebagai sumber energi, Pembangkit listrik tenaga surya (PLTS), Potensi PLTS di Indonesia, Aplikasi Teknologi PLTS: On-grid dan Off-grid dan Pedoman Perancangan PLTS. Pembuatan/perakitan PLTS ditunjukkan proses dan pemanfaatan penghasil listrik, langkah-langkah pengoperasian dan pemeliharaan. Prosedur pengoperasian PLTS yang dilakukan antara lain: persiapan pengoperasian, pemeriksaan awal, pemeriksaan tegangan keluaran, dan pengoperasian. Paska pengoperasian PLTS   dilakukan pemeliharaan dengan memperhatikan prosedur yang dilakukan.Hasil luaran yang dilakukan adalah pertemuan, handout sosialisasi/penyuluhan  PLTS, Panduan Pengoperasian dan Pemeliharaan dan pemanfaatan untuk penerangan Balai RT 31 RW 06 Pandanlandung Wagir Malang.
 
Kata kunci: listrik, pelatihan, panel surya,
 
 
 
Abstract
 
The community service carrying out were training and assistancing in the use of solar panels as an electricity producer at RT 31, RW 6, Pandanlandung Vilalge, Wagir District of Malang. The problem faced by the community is the ignorance of the use of the renewable alternative energy that is environmentally friendly. The need of electricity is important, but the cost of it is expensive, while the electricity managed by PLN often goes out. The activity carried out was to make a Solar Power Plant (SPP) as a producer of electricity by giving counseling and training to the residents about the construction, operation, and mantainance of PV mini-grid. They were also given knowledge about basic physics, the sun as an enery source, solar power plants, SPP potentials in Indonesia and its applications: On-grid and Ogg-grid, as well as SPP Dsign Guidelines. The process and utilization of electricity generators steps were also shown tho them. The output of this activity was the handout for SPP socialization and maintanance guidelines and utilization for lighting.
Key words: solar panels, electricity producers, training

Kesehatan remaja saat pandemik ini kurang mendapat perhatian, baik karena sistem pembelajaran yang sudah berubah. Siswa dan siswi cenderung untuk melakukan pembelajaran melalui online di rumah yang membuat keterbatasan gerak setiap harinya. Dampak dari hal tersebut salah satunya adalah pada Kesehatan reproduksi remaja putri khususnya adalah dysmenore atau nyeri saat menstruasi meningkat. Tujuan kegiatan ini adalah pencegahan dan menurunkan intensitas nyeri, diperlukan untuk meningkatkan kualitas hidup para remaja putri di SMA Negeri I Singkawang. Melakukan program dengan pendampingan senam dysmenore melalui pelajaran Kesehatan jasmani atau olah raga selama satu bulan. Kegiatan diawali dengan penyuluhan Kesehatan reproduksi kepada remaja putri 63 siswi dan pendampingan melakukan senam dymenore minimal dua kali sebelum menstruasi berikutnya. Hasil pendampingan didapatkan dari 63 siswi, tingkat pengetahuan naik 80% dan penurunan tingkat nyeri sebelum dan setelah melakukan senam mayoritas berada pada skala nyeri ringan 68%. Pendampingan senam dysmenore bisa menjadi pilihan bagi para guru olah raga SMA dalam meningkatkan Kesehatan reproduksi remaja putri khususnya tentang dysmenore.
 
Kata kunci : senam dysmenore, tingkat nyeri, remaja
 
Abstract
Adolescent health during pandemic is less attention, either because a learning system that has changed. The students tend to do learning online in limited activities for activity daily living. The impact of this, one is on reproductive healthcare adolescent girls especially dysmenorrhea or pain during menstruation was increased. The purpose of this activity is prevention and sent down, the intensity of pain needed to improve the quality of life the adolescent girls in government high school I at Singkawang. With assistance program through a lesson gymnastic dysmenorrhea health both physical or sporting during one month blended with sport subject at school. Counseling program was held about reproductive health to adolescent girls. Respondents 63 adolescent gilrs have pain during menstruation and given assistance do gymnastics at least twice before the next menstruation. The result shows that the knowledge getting up 80 % and decreasing level of pain before and after the majority, have mild pain 68% after intervention. Counselling program for the dysmenorrhea gymnastics is effective to improve of the quality of reproduction health in adolescents.  
 
Key words: dysmenorrhea gymnastic, level of pain, adolescent.

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%.