Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

Study This aim For knowing : (1) Influence quality service to satisfaction visitors , (2) Influence facility to satisfaction visitors , (3) Influence price to satisfaction visitors , (4) Influence quality services , facilities , and price to satisfaction visitors . Study This manifold quantitative  with use type of primary data. Testing analysis data quality using test validity And test reliability . Technique analysis of the data used is multiple linear regression . Study This use purposive sampling method where samples taken? is from consideration data certain Where generally customized with objective And problem study And sample in study This totaling 100 respondents who are visitors Object Tour Gajah Mungkur Reservoir Regency Wonogiri . Technique deep data collection study This with spread questionnaire with scale likert to respondents . Results study This in a way t test shows that each variable quality services , facilities , and price in a way Partial own influence positive And significant to satisfaction visitors Object Tour Gajah Mungkur Reservoir Regency Wonogiri . As well as, deep F test shows that variable quality services , facilities , and price in a way simultaneous own influence positive And significant to satisfaction? visitors Object Tour Gajah Mungkur Reservoir Regency Wonogiri . Whereas results test coefficient determination R 2 own mark Adjusted R Square is 70.2 % which means variable satisfaction visitors influenced by existing variables? on study This And the remaining 29.8% is affected by other variables outside study 

The aim of this study is to examine how geographical location affects the credit risk faced by savings and loan cooperatives. Using a quantitative approach, this research will develop a credit risk model that considers geographical variables,measured by the Human Development Index (HDI). The initial stage of the research involves classifying the credit dataset according to the categoriesdetermined by Bank Indonesia. The data cleansing process resulted in attributes such as credit ceiling, HDI, and credit category. Analysis was conducted using Chi-Square, and Logistic Regression methods. The Chi-Square analysis results showed  statistically significant relationship between credit ceiling, HDI, and credit category (p-value < 0.05). The Logistic Regression models demonstrated high accuracy in classifying the data, with Logistic Regression achieving 89.71%. In conclusion, credit ceiling and HDI have a significant influence on credit category, with the Logistic Regression model data classification. This study provides valuableinsights into how credit ceiling and HDI influence credit categories, which can be used to make better decisions related to public policy, developmentplanning, and social interventions

One way to raise awareness of love for the environment and prevent dengue hemorrhagic fever is through outreach to school children. Socialization is one way to increase knowledge about preventing dengue hemorrhagic fever. The outreach aims to control the increasing incidence of dengue hemorrhagic fever cases. The method used begins with observation and giving a questionnaire to be filled in regarding questions regarding dengue hemorrhagic fever. After the data is found, a nursing diagnosis is then formulated, followed by implementation activities in the form of edugames and community service. Pre post analysis of knowledge using the Wilcoxon test showed that the p value (0.000) showed that there was an increase in knowledge between before and after socialization. 

This research aims to analyze how the reproductive and socialization roles of women who work as night butterflies influence the formation of children's character. The research method used is a qualitative approach with a case study approach. Data was collected through in-depth interviews and participant observation of five women who work as night butterflies and their five children aged between 5 until 10 years old. The results of the research show that the reproductive role of women who work as night butterflies tend to be less involved in the development of their children. They often focus more on their work and have less time to accompany their children. Meanwhile, socialization carried out by women who work as night butterflies tends to have a negative influence on children's character. Children of night butterfly women often experience emotional instability and lack of adequate attention from their parents. Thus, the reproductive and socialization roles of women who work as night butterflies can have a negative impact on the formation of children's character. Therefore, greater efforts are needed from the government and society to provide support and protection to women in the night butterfly profession so that they can provide adequate attention to their children and help in forming their character.

The sport of jujitsu has gained significant popularity among the fighting community and martial arts athletes, including Gresik athletes. Although jujitsu has been around for centuries, the sport has experienced rapid growth in recent years, often taking part in some of the most prestigious martial arts competitions, including the Provincial Sports Week (Porprov). In a broader context, this research can also contribute to existing literature on the factors that influence athlete performance in the Gresik jujitsu martial arts sport. This research is a type of quantitative research. The research design used is a qualitative cross-sectional which allows researchers to study and evaluate the characteristics of various research subjects at a certain poin in time, in this case the assessment was carried out at the PORPROV time. This research was conducted in various places related to the activities of Jujitsu athletes, including their training grounds and the Provincial Sports Week (PORPROV) competition locations. The population in this study was a Gresik Jujitsu athlete who competed in the women's Newaza system class category in the Provincial Sports Week (PORPROV). The population in this study was a Gresik Jujitsu athlete who competed in the women's Newaza system class category at the Provincial Sports Week. . The sample in this study included a number of Jujitsu Gresik athletes taken purposively, their coaches and other supporting parties. There are three research instruments used, namely; interviews, observations, and document searches. In analyzing qualitative data, this research will adopt the Miles and Huberman data analysis model which consists of three main stages: data reduction, data presentation, and drawing conclusions. From the results of the interview, internal factors show that the athlete has high motivation and is physically fit, but it is unfortunate that his mental state is not good, where during the interview the athlete felt nervous, inferior and countered in the final round. Not only that, external factors also include coaches who are very supportive and also feel the nervousness that athletes feel. From the results above, there are two factors determining the success of jujitsu athletes in Gresik district, namely internal factors and external factors. Internal factors include the athlete's self-motivation, mental and physical characteristics. Meanwhile, external factors can come from official support, parents, the environment, as well as facilities and infrastructure.
 
 

This study examines five manuscripts of Serat Suluk Sirul Ustad taken from the Radyapustaka Library, Reksapustaka Library of Pura Mangkunegaran, Sanapustaka Library of Surakarta Palace, and Sanabudaya Library of Yogyakarta. This research aims to examine the content or teachings contained therein. The collection of manuscripts from several places aims to obtain a genuinely original text of Serat Suluk Siral Ustad. The research method used in this study is adjusted to the methods and steps of philological work: manuscript inventory, manuscript description, manuscript comparison, and the basics of determining the manuscript to be transliterated, manuscript transliteration, translation, and text criticism. The text criticism method used is the grounding method and continued by analyzing the manuscript's content. This research uses descriptive analysis techniques to analyze the content of Serat Suluk Sirul Ustad. Serat Suluk Sirul Ustad contains things that need to be considered by someone looking for a teacher and knowledge to avoid being misled in this world and in the hereafter. In detail, Serat Suluk Sirul Ustad contains the virtues of seeking teachers and knowledge as much as possible, which later in Serat Suluk Sirul Ustad is called the primary teacher and the misguided teacher. In addition, Serat Suluk Sirul Ustad also contains advice on being careful in choosing teachers and knowledge, as well as the concept of a true teacher. The mystical teachings in Serat Suluk Sirul Ustad include the teachings of purification of the heart and meditation. The influence of Sufism in this text can be seen in the use of Arabic terms or words such as kharaam, makruh, sariat, jayin nafsaka, bilmaksiyati, and others, as well as the concept of servant unity with God or manunggaling kawula lan Gusti. The peak of realization in Serat Suluk Sirul Ustad adheres to the ahlus-sunah school of Sufism. There is still a difference between the servant and God in the unity between the servant and God.

Cerebral Palsy (CP) adalah kondisi medis yang mempengaruhi kontrol otot. Cerebral berarti kedua bagian otak dan palsy berarti ketidakmampuan untuk bergerak secara tepat. Gangguan ini ditandai dengan perkembangan motorik yang abnormal atau terlambat, seperti diplegi spastik, hemiplegi, atau tetraplegi, yang sering disertai dengan retardasi mental, kejang, atau ataksia. Beberapa terapi yang diberikan menggunakan myofascial release, strengthening exercise, core stability, dan mobilisasi. Beberapa terapi tersebut diberikan kepada An. MH berusia 16 tahun dengan keadaan cerebral palsy spastik tipe diplegia diberikan selama 4 kali terapi dapat disimpulkan bahwa adanya sedikit perubahan yang diharapkan terkait tonus pada otot dan kemampuan fungsional.

This study aims to analyze the role of Technical Vocational Education and Training (TVET) in encouraging the growth of the creative economy and the segajih tourism village in Hargotirto Village, Kulon Progo. This research used a qualitative approach with a case study model. Data was collected through interviews, observation, and documentation. The results show that TVET has a significant role in encouraging the growth of the creative economy and tourism villages in Hargotirto. TVET provides the training needed by villagers to develop their skills in the field of creative economy and tourism villages. The positive impact of TVET on the growth of the creative economy and tourism villages in Hargotirto Village is the increasing number of tourists, increasing community income, creating new jobs, and increasing the standard of living of the community. This research recommends that the government continue to support the development of TVET in Indonesia by providing wider space for TVET, especially in rural areas that have creative economic potential and large tourism villages. The support might be through increasing budgets, infrastructure development, curriculum development, and increasing cooperation between vocational education and training institutions with industry and society.

Conservation of Indonesian culture is still a challenge for the nation's future generations. The educational level is a strategic space to realize educational efforts and cultural preservation, one of which is traditional games. Semarang Multinational School, one of the international schools in the city of Semarang, is a location for service with the main problem being the absence of educational activities and introductions to traditional Indonesian games at the school, and a request from the school to collaborate in implementing traditional games programs at the school. The method used includes the stages of Planning, Screening, Implementation, Evaluation and Reporting. Some types of activities carried out are playing with various types of traditional games including; Dakon, Jump Rope, Bedhil Bambu, Egrang Batok, and Egrang Bambu. The service team received a satisfactory response from the school principal, teachers, parents and students who did it themselves. The results of the activity were a satisfied partner response and the signing of a cooperation document between the Faculty of Sports Science, Semarang State University, and Semarang Multinational School as a partner. Suggestions for similar service can of course be applied anywhere according to field needs, taking into account the common goal of preserving Indonesian culture