This research aims to (1) determine the Inspectorate's supervisory function in preventing misuse of Village Funds and (2) to analyze and formulate what factors influence the Inspectorate's function in carrying out its function as a supervisory element to prevent misuse of Village Funds in South Bolaang Mongondow Regency. This type of research is empirical research, namely research that examines community behavior that arises due to the existence of a legal rule, or vice versa, the formation of a legal rule due to behavior in society by conducting field research and literature review. The results of this research show that the prevention process carried out The Regional Inspectorate prevents misuse of Village Funds by supervising and controlling the management of Village Funds. Factors that influence its effectiveness are legal substance: There are no regional regulations or regent regulations regarding supervisory procedures. Legal structure: The number of auditors is still limited. Legal culture: An inspection process that does not fully reach the field. Where the law applies: There are 7 sub-districts and 83 villages in South Bolaang Mongondow Regency. Infrastructure: Limited facilities for mobilization and the absence of an online site as a source of information and public complaints. The research conclusion shows that the supervision carried out by the Regional Inspectorate of South Bolaang Mongondow Regency has not been effective.

Taro (Xanthosoma sagittifolium) is a food crop from tubers that is widely cultivated in Indonesia. Starch is a food ingredient that has a function in the food processing industry which functions as a determinant of product characteristics. Starch consists of two components that can be divided into two, namely amylose and amylopectin. Real starch or natural starch (without modification process) has limitations in food processing because it has viscosity, is less clear, and produces unwanted gels. In general, modified starch is used because it has functional properties that are not possessed by natural starch, such as viscous power, emulsion power and absorption power. The fermentation process in the processing of foodstuffs is by using microorganisms in a controlled manner to produce food ingredients by producing acids and alcohol to produce food products with good quality and value. This study used a 2x3 Factorial Design in a Complete Randomized Design (RAL) consisting of 2 factors, namely factor I type yeast consisting of 2 levels ( baker's yeast and yeast tape) and factor II fermentation time consisting of 3 levels ( 12 hours, 24 hours and 48 hours), each treatment was repeated 3 times. The results of the white degree show there is a markedly different influence on the influence of the interaction between the influence of fermentation time and yeast type. On viscosity there is no noticeable different influence on the modified starch characteristics of taro. On amylose levels there is also no real different influence, but on the influence of fermentation time there is a real different influence. On solubility there is no real different influence on the characteristics of taro starch, whereas in swelling power there is also no real different influence but there is a real influence on the type of yeast

Pengujian sistem pengkabutan kumbung jamur tiram secara otomatis pada mitra kelompok pemuda mandiri Kepung Seto telah dilaksanakan. Sistem tersebut diuji-coba selama satu bulan pada masa pendampingan. Permasalahan dalam mengoperasikan sistem terutama karena mitra belum mengetahui bagaimana sistem bekerja. Oleh karena itu kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman cara kerja sistem agar mitra dapat mengoperasikannya secara mandiri. Pendekatan penyelesaian masalah ini dengan pelatihan. Metodologi dalam pelatihan tersebut diantaranya dengan teknik ceramah plus diskusi, dan demostrasi tentang sistem dan penggunaannya serta evaluasi dengan cara pre-test dan post-test. Hasil yang diperoleh dari pelatihan ini adalah meningkatnya pemahaman mitra sebesar 29,83%  tentang pemahaman sistem dan penggunaannya. Nilai efektifitas pelatihan ini masuk kategori cukup efektif dengan presentasi nilai N-Gain sebesar 57,11%. Mitra merasakan puas atas kegiatan ini dan mengucapkan terima kasih semoga kegiatan ini berlanjut di tahun mendatang untuk implementasi alat atau sistem pada anggota lainnya.

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

This study explored the perceptions of stakeholders towards English proficiency in Pengkelak Mas tourism village. Four research questions were set to lead the study; (1) English roles in developing Service satisfaction, (2) challenges stakeholder face in developing Pengkelak Mas tourism village, (3) factors contributing to the challenges in developing English proficiency in Pengkelak Mas tourism village and (4) solution can be implemented to solve the problem of increasing English ability in developing Pengkelak Mas tourism village. Qualitative descriptive was used to determine the research result. Documentation, observation, questionnaire and interview were used to obtain the data. The data was analyzed by thematic analysis with 17 participants from different background chosen through random technique. The results depicted that stakeholders agree that English is important for their professional life as it increase the work efficiency, as well as the challenges faced by stakeholders in developing tourism in Pengkelak Mas village include a lack of English proficiency. The absence of language training facilities constituted one of the factors. Therefore, a feasible solution to address this issue is the establishment of specialized English language training focusing on the context of tourism.

Rice plants is the main food crop in Indonesia. Gresik is one of the ten highest rice producing regions in East Java Province, Indonesia. Rice production in Babaksari Village, Gresik Regency reaches 646 tonnes/year. One of the obstacles in rice production is bacterial leaf blight caused by Xanthomonas oryzae pv. oryzae. This disease can cause yield loss reaching 15-80%. The development of bacterial leaf blight in rice can be caused by several factors, one of which is abiotic factors. This study aims to determine how far the influence exerted by abiotic factors (air humidity, soil pH, and air temperature) on the intensity of bacterial leaf blight. The research was conducted using a survey method, diagonal random sampling, and interviews with farmers in Petissari Hamlet and Sariwonorejo Hamlet, Babaksari Village, Dukun District, Gresik Regency. From the results of this study it was found that the three abiotic factors simultaneously had a significant effect on the intensity of bacterial leaf blight with the regression model obtained, namely: (1) Petissari: Y = -0.050 + 0.587X1 +1.378X2 – 0.789X3; and (2) Sariwonorejo: Y = 8.464 - 3.044X1 +3.745X2 + 1.854X3. The results of path analysis showed that the abiotic factor that had the highest direct effect on the intensity of bacterial leaf blight was soil pH.

Indonesia ranked 2nd (24.3%) among the countries where mobile payment app adoption is growing fastest. One of the newcomers from a startup fintech company, called Dompet Digital Indonesia  (DANA). DANA officially released in 2018 and in less than a year, has reached 20 million users. However, the total active daily users is only 1.5 million, which means the users who are loyal to using DANA are only about 7% of the total users. Therefore, to oversee the market acceptance and effectiveness of DANA as an E-Wallet from the level of user’s attitude and perspective  Technology Acceptance Model (TAM) will be used in this research. The aim of the study is to analyze the effect of perceived usefulness(X1), perceived ease of use (X2), and perceived risk (X3) towards the intention to use E-Wallet DANA. The method used in this research is quantitative with purposive sampling as the sampling technique. The data collection was carried out using an online questionnaire from 100 respondents who are between 19-35 years old and DANA users. The results of this study indicate that partially and simultaneously perceived usefulness (X1) and perceived ease of use (X2) have a positive and significant influence on the intention to use DANA, meanwhile perceived risk (X3) has a negative and significant effect on the intention to use DANA with determination coefficient value of 66.6%. DANA can increase the security factor in order to reduce the level of risk that is perceived by the users.

PENGARUH PERLAKUAN SPRAY DRYING TERHADAP EKSTRAK ANTOSIANIN UBI JALAR UNGU (Ipomoea batatas Var.Ayamurasaki)
PENGARUH PERLAKUAN SPRAY DRYING TERHADAP EKSTRAK ANTOSIANIN UBI JALAR UNGU (Ipomoea batatas Var.Ayamurasaki)
 

Poetry is part of the literary work taught to students in elementary school or madrasah ibtidaiyah, namely the ability to write and read poetry. Therefore, in order for students to have this ability, it is necessary to have the suitability and accuracy of strengthening the knowledge and abilities possessed by the teacher when poetry is taught. Writing poetry is directed at aspects of comprehension and at linguistic ability and suitability in implementing elements in poetry. Similarly, reading poetry leads to the ability to speak the written language of poetry by involving imagination, intonation, pronunciation, emphasis, and tone. The community service activity aims to provide poetry writing training for students at MI Muhammadiyah Dukuhturi Bumiayu. Service activities are carried out by the method of lectures, discussions, demonstrations, assignments, and mentoring. The steps of community service activities include the preparation stage, the implementation stage, and the evaluation stage. At the stage of implementing the service, it is carried out with 5 stages, namely (1) observation, (2) preparation of training and mentoring, (3) socialization of activities, (4) training and assistance in poetry writing training, and (5) evaluation. At the implementation stage, the implementation of student service activities is carried out in accordance with the activity schedule. The evaluation stage can be used as a benchmark for 85% success indicators and the implementation of activities. Based on the results of dedication, it is known that all students have high motivation and are able to write poems in accordance with intrinsic and extrinsic elements with the chosen poetry theme related to nature.