Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

This study aims to analyze the revenue and efficiency of the coffee powder processing industry "Cap Jempol" in Rejang Lebong Regency. The research employs a quantitative descriptive approach, focusing on revenue analysis, cost structure, and efficiency levels. Data were collected through interviews, observations, and questionnaires distributed to business owners and workers in the industry. The analysis shows that the total revenue (TR) of the "Cap Jempol" coffee powder business is IDR 35,000,000 per month, with total costs (TC) amounting to IDR 21.229.542 per month. The resulting profit is IDR 13.770.458 per month, and the Revenue-Cost Ratio (R/C Ratio) is calculated at 1.65, indicating that the business is profitable and efficient. Furthermore, labor productivity is measured at 100 kg per worker per month, demonstrating an efficient production process. Several factors influencing business revenue include raw material costs, operational expenses, market demand, marketing strategies, and competition. The findings suggest that improving production efficiency, expanding market reach, and optimizing cost management could enhance business profitability.

The progress of a country can be supported by the quality of its human resources. The use of Science and Technology (IPTEK) continues to expand along with the development of the times, thus providing implications for the development of education. The progress of technology and science are two things that greatly influence the development of a country. The use of Science and Technology (IPTEK) in education has become the main focus in improving the quality of learning and teaching effectiveness. This study aims to increase readers' insight into the importance of improving the quality of human resources by improving education in Indonesia, one of which is through the development of an education curriculum based on science and technology. This study uses qualitative research with a literature study type. The results of this study include (1) The Foundation of Science and Technology (2) The Development and Sustainability of Science and Technology (3) The Impact and Influence of Science and Technology (4) Utilization of Technology (5) Utilization of Science and Technology (6) The Role of Technology in Education (7) The Importance of Science and Technology.

Melihat perkembangan komunikasi dan teknologi yang semakin maju menjadi tantangan yang berat bagi dakwah, umumnya para da’i ini perlu memahami Hakikat dan filosofi inovasi dalam melakukan langkah-langkah dakwah. Secara kondisi ini di sisi lain menjadi suatu peluang juga bagi para da’i berdakwah dengan pendekatan kewirausahaan melalui lembaga dakwah atau semacamnya. Secara masa era Dirupsi ini lah pantasnya kita mengembangkan diri, secara Indonesia merupakan nega yang amat padat penduduk dan memilki keanekaragaan suku, ras, budaya dan bahasa. Kebutuhan kohesi sosial ini menjadi tanggung jawab untuk kita merefleksikan diri sebagai seorang da’i untuk menerapkan nilai-nilai yang rahmataan lil alamien. Penelitian ini menitik beratkan pada bagaimana Hakikat dan inovasi dalam kewirausahaan Lembaga atau individu dakwah di era Dirupsi. Terkait era dirupsi, pendekatan dakwah akan memerlukan perubahan dan penyusuaian, baik dari segi bentuk, media, isi (peran) maupun paradigma yang mendasarinya. Penulis menawarkan beberapa strategi yang menyimpulkan penguatan kekuluargaan, menumbuhkan kesamaan presepsi antar kelompok masyarakat dengan memperkuat nilai-nilai universal dan mengembangkan sistem informasi yang mampu menjangkau secara luas dan menumbuhkan komunikasi yang efektif dan humoris.

Periode Tabi’ut Tabi’in, sebagai generasi ketiga dalam sejarah Islam, memainkan peran krusial dalam pengembangan pemikiran dan dakwah Islam. Meskipun tidak bertemu langsung dengan Sahabat Nabi Muhammad SAW, mereka berhasil meneruskan dan memperkaya ajaran Islam melalui kontribusi signifikan dalam bidang fiqh, teologi, dan filsafat. Dalam konteks sosial-politik yang kompleks, terutama di bawah Dinasti Umayyah dan Abbasiyah, dakwah tidak hanya bersifat spiritual, tetapi juga mencakup pengembangan ilmu pengetahuan dan pendidikan. Penelitian ini bertujuan untuk mengeksplorasi dinamika komunikasi dakwah selama periode ini dan relevansinya dalam konteks kontemporer, serta menegaskan fondasi pemikiran Islam yang dibangun oleh generasi Tabi’ut Tabi’in. Melalui pendekatan deskriptif kualitatif, penelitian ini mengungkapkan pentingnya memahami warisan intelektual mereka sebagai pedoman bagi umat Islam di era modern.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

The role of assistance includes actions and interactions that occur in victims of domestic violence (KDRT) who are in the institution. This study aims to determine how the role of the assistant provides assistance. This field research uses Qualitative research, the informant selection technique uses the Proposive Sampling Technique. And data collection is obtained from the results of interviews, observations, and documentation. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. The location of this study is at the Regional Technical Implementation Unit Institution for the Integrated Service Center for the Empowerment of Women and Children. Jalan Rawa Buntu NO.18 RT.03 RW.02 Kelurahan Rawa Buntu, Serpong District, South Tangerang City. The results of the study show that UPTDPPA South Tangerang provides assistance to victims of domestic violence by focusing on case assistance from the initial stage to the final stage, with the main goal of recovering and strengthening victims. The assistance mechanism is completed with case management involving partnerships with mediators, psychologists, and legal experts to provide comprehensive services. Although there are inhibiting factors such as the lack of client openness in explaining the problems faced. Meanwhile, the supporting factors are the existence of a team of experts, including counselors, lawyers, social workers, and medical personnel. The conclusion in this study shows that UPTDPPA is effective in providing support to victims of domestic violence. The existence of a team of experts with in-depth knowledge, including counselors, lawyers, social workers, and medical personnel, is the main supporting factor. This supporting factor ensures the provision of appropriate and necessary assistance for victims of domestic violence at UPTDPPA.

The need for internet access is currently very high to search for information and communication. Many agencies have integrated the internet in use to meet the needs of data communication technology. The current system has many weaknesses, including the internet source at the KPU Surabaya City has 2 ISPs that run independently to accommodate the large traffic load that results in slow internet connections. Load balancing aims to prevent overload that will cause a decrease in network quality, by stabilizing the traffic load. In addition to Load Balancing, for bandwidth distribution, the simple queue feature is used to divide the download and upload speeds on each distribution path on the router to prevent clients from using excessive traffic. With the test results using the Load balancing technique on ether 1 and ether 2 on ISP line 1 showing an Rx level of 33.76 kbps and tx of 17.6 kbps, while on ISP line 2 showing an Rx of 28.9 kbps and Tx of 877.4 kbps which proves that load balancing has been running and a simple queue to divide bandwidth on upload and download traffic, in the test for uploading in the data and logistics room getting 126.4 kbps and downloading 4.9 Mbps, while in the legal and tekmas room getting 101.4 kbps upload and downloading 4.9 Mbps then the network has been divided and avoided data distribution congestion on the network because the two internet lines help each other, then by setting the bandwidth, each room in the KPU of Surabaya City will have its own internet usage limitations.

Keywords: Load Balancing, Simple queue, Bandwidth Management, optimation, network

ABSTRAK

Kebutuhan akses internet saat ini sangat tinggi untuk mencari informasi informasi maupun komunikasi. Banyak instansi yang telah mengintegrasikan internet dalam penggunaan untuk memenuhi kebutuhan teknologi komunikasi data. Sistem saat ini memiliki banyak kelemahan di antaranya adalah sumber internet di KPU Kota Surabaya mempunya 2 ISP yang berjalan sendiri - sendiri untuk menampung banyaknya beban traffic yang mengakibatkan lambatnya koneksi internet. Load balancing bertujuan untuk mencegah terjadinya overload yang akan menimbulkan turunya kualitas jaringan, dengan menstabilkan beban traffic. Selain Load Balancing, untuk pembagian bandwidth digunakan fitur simple queue untuk membagi kecepatan download dan upload pada setiap jalur pendistribusian pada router guna mencegah client menggunakan traffic yang berlebih. Dengan hasil ujian menggunakan teknik Load balancing pada ether 1 dan ether 2 pada jalur ISP 1 menunjukan tingkat Rx 33.76 kbps dan tx sebesar 17.6 kbps, sedangkan pada jalur ISP 2 menunjukan Rx sebesar 28,9 kbps dan Tx Sebesar 877.4 kbps yang membuktikan bahwa load balancing telah berjalan dan simple queue untuk membagi bandwidth pada trafik upload dan download, pada pengujian untuk upload di ruangan data dan logistik mendapatakan 126.4 kbps dan download 4,9 Mbps, sedangkan pada ruangan hukum dan tekmas mendapatkan upload 101.4 kbps dan download 4,9 Mbps maka jaringan tersebut telah terbagi dan terhindar dari kemacetan pendistribusian data pada jaringan karena kedua jalur internet saling membantu satu sama lain, kemudian dengan mengatur bandwidth maka setiap ruangan di KPU Kota Surabaya akan mempunyai limitasi pemakaian internetnya masing – masing.

Mathematics is a science that is structured deductively and systematically. Proof in Mathematics is important because it can enable critical thinking logically, and the truth of a hypothesis can be tested.  Mathematical induction is a proof method that has 2 steps, namely basis and induction. With advances in technology today, there are many applications that can make this proof easier, such as Python. This research uses quantitative and qualitative approaches to prove the effectiveness of using Python compared to manual proof. The results show that Python not only speeds up work but also minimizes errors that could occur if done manually. With this research we recommend further exploitation of mathematical induction in other programming applications.

The purpose of this study is to analyze the concept of CBT in the development of local tourism in the southern Rayon area of ??Pacitan related to the natural environment and socio-cultural economy as a strategy to develop a sustainable tourism framework. This study emphasizes a descriptive qualitative research approach that provides an overview of how the involvement of village communities in tourism development in the southern coastal area. The data collection methods used in this study are observation, in-depth interviews, and documentation. Observations were carried out in several related tourism areas such as tourist areas in the Kalak Village, Sendang Village, Widoro Village, and Sawahan Village areas. Research informants in this study involved several related parties such as business actors in the area around the tourist area, members of the Pokdarwis group, local village officials, and several residents in the related tourist area. The results of this study indicate that community involvement in the context of CBT can be seen in two main thing, namely the environment aspect and the socio-cultural economy aspect. In terms of the environment, CBT is seen in the strengthening of tourism infrastructure such as stalls, souvenir shops, car and motorbike parking, toilets, homestays, road access, fishing area and others. Meanwhile, in the socio-cultural economic aspect, CBT appears in the role of local community institutions such as BUMDes and Pokdarwis which act as a bridge to mediate the role of the community to be involved in the tourism development process in rural areas.