Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

The advancement of information technology and globalization has transformed shopping behaviors, with social media becoming the primary platform for online shopping. This study aims to analyze the online shopping preferences of residents in Binjai City through social media using clustering methods, specifically the K-Means algorithm. Data were collected via a questionnaire targeting 523 respondents in Binjai City, focusing on variables such as gender, age, and the social media platforms used. Clustering methods are employed to group online shopping data into representative clusters, helping identify community preferences for specific social media platforms for shopping. Matlab is used to process the data and generate relevant insights into online shopping patterns, facilitating decision-making regarding the selection of the most suitable social media platform for transactions.The findings of this study are expected to provide valuable insights for both sellers and buyers in determining the most effective social media platforms for online shopping. Additionally, the results will be useful for residents of Binjai City to understand and choose the social media platforms that best meet their online shopping needs.
 
 
 

Involving down syndrome model, Imperfect Beauty ad is called pro-women's advertising. Reception analysis was carried out by employing critical perspective aimed at not only finding dominant meaning, negotiation and opposition but also trying to build audience’s agency to involve them in forming participatory culture. Through interview, focus group discussions and literature searches methods with informants who have backgrounds as student organization activists and are familiar with the entertainment and fashion development, this research found informants who rejected this pro-women advertisement; feelings of psychological insecurity, low self-esteem since they cannot meet ideal beauty standards which leads to self-oppression. Poor media representation of women which prioritizes their physical bodies over their political power leads to symbolic annihilation. Beautifying oneself has become a national and global political matter involving producers, the state and the media. Media naturalized beauty myths as if it were innocent and natural.
Abstrak
Dilihat dari tajuk dan pelibatan model penyandang down syndrome, reklame Imperfect Beauty merupakan iklan pemberdayaan perempuan. Analisis resepsi terhadap iklan ini dilakukan dengan menerapkan perspektif kritis yang diarahkan tidak hanya menemukan pemaknaan dominan, negosiasi dan oposisi tapi berusaha membangun agensi khalayak demi melibatkan mereka dalam membentuk budaya popular partisipatif. Lewat metode wawancara, diskusi kelompok terarah serta penelurusan pustaka dengan informan berlatarbelakang pegiat organisasi kemahasiswaan dan akrab dengan dunia entertainment dan fashion model, penelitian ini menemukan informan yang menolak iklan pro-perempuan ini (makna oposisi). Mereka merasakan ketidaknyamanan aman psikologis, harga diri yang rendah karena tidak bisa memenuhi standar kecantikan ideal. Dampaknya, mereka menindas diri. Representasi wanita di media yang lebih mengedepankan tubuh fisik daripada kekuatan sosial politiknya dapat mengarah kepada pemusnahan simbolik. Mempercantik diri menjadi masalah politik nasional dan global yang melibatkan produsen, negara dan media. Mitos kecantikan ciptaan industri oleh media dinaturalisasi; seolah alami dan memang demikian seharusnya.

Perubahan iklim yang semakin ekstrem dan fluktuasi harga komoditas pertanian juga memperburuk situasi, membuat petani semakin rentan terhadap risiko kehilangan hasil panen. Kurangnya pendidikan dan pelatihan juga menjadi penghalang bagi petani untuk meningkatkan keterampilan dan pengetahuan mereka tentang praktik pertanian yang lebih efisien dan berkelanjutan. Melihat ini sebagai permasalahan yang harus di selesaikan. Oleh karena itu program ini dilaksanakan dengan upaya dapat membantu petani di Desa kolong untuk mengatasi permasalahan yang ada termasuk untuk solusi kemiskinan. Metode ataupun tahapan dan frekuensi kegiatan pada program pengabdian seperti persiapan, survey, kordinasi, pelaksanaan, dan evaluasi. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah membantu petani untuk menghemat biaya pengeluaran pupuk dalam menjalankan usaha tani, kemudian dapat membantu petani untuk lebih bijak lagi dalam menggunakan pupuk, petani di Desa Kolong mampu mandiri dalam membuat pupuk organik.   

: Current technological developments that are increasing can have a positive impact on SMEs. At wholesale egg shops, they still use a manual cashier system with only being recorded in large books, so the service is less than optimal and less accurate. So it is not uncommon for customers to be disappointed in payment and refund services. By doing this research, it is hoped that it will be able to create a cashier system that runs at egg grocery stores that is able to increase cashier performance efficiency.

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.

Technology is currently developing at a very fast pace. The teaching and learning process in the field of education is greatly impacted by the ever-improving technology advancements. In order to spark students' interest in studying, a lot of schools and teachers are currently utilizing technology tools like interactive learning media. In order to increase students' enthusiasm in learning, teachers' inventiveness is equally crucial. Learning media is a crucial component that may draw students in and aid in their pursuit of the best possible learning outcomes. Engaging media helps pupils comprehend the lessons that are being taught. Therefore, the goal of creating interactive learning materials to present the solar system to pupils is to enable them to view the actual things rather than only envision them.

The purpose of the study was to determine the role of compensation and healthy work environment in encouraging teacher work loyalty. Case study at RA H. Achmad Ali, Surabaya. The analysis technique used is qualitative descriptive analysis technique, with data collection techniques conducted through interviews and observations. This research method uses a qualitative descriptive approach. The results of the analysis obtained that the compensation obtained by RA H. Achmad Ali teachers is in the form of salaries, allowances, and transportation given once a month. Although with a relatively low nominal compensation does not have a significant impact as a driver of teacher work loyalty, because their commitment is grown from healthy work environment factors that they experience while working. This is evidenced by the running of the learning process in accordance with the rules and objectives, and proven by the length of service of teachers at RA H. Achmad Ali, Surabaya. So it can be concluded that the role of compensation is not significant in encouraging teacher work loyalty, while the role of a healthy work environment is significant and influential in encouraging teacher work loyalty at RA H. Ach Ali, Surabaya.

 The purpose of the research is to study and analyze the issue of the use of artificial intelligence (AI) by banks that results in losses to customers. To respond to the issue, this paper argues that banks as AI users should be held criminally liable despite the lack of mens rea in banks as corporations which are legal entities. For this reason, this paper uses the identification theory as an analytical tool for bank criminal liability. The issue is compiled on the results of normative legal research with a statute approach and conceptual approach. The results of the study show that based on the identification theory, the bank as an AI user can be held criminally liable with the public prosecutor must identify the person who committed the criminal act (actus reus) is the management as the controlling personnel (directing mind or controlling mind). The location of the AI mens rea is in the approval of the corporate controller to use AI, meaning that the approval is interpreted as the inner attitude of the controller to accept the risks arising from the use of AI. Tujuan dari penelitian untuk menganalisis isu penggunaan artificial intelligence (AI) oleh bank yang berakibat pada kerugian bagi nasabah. Untuk menanggapi isu tersebut, tulisan ini berpendapat bahwa bank sebagai pengguna AI patut dimintai pertanggungjawaban pidana meskipun tidak mempunyai mens rea pada bank sebagai korporasi yang merupakan badan hukum. Untuk itu, tulisan ini menggunakan teori identifikasi sebagai pisau analisis terhadap pertanggungjawaban pidana bank. Isu tersebut disusun atas hasil penelitian hukum normatif dengan pendekatan undang-undang (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukan, berdasarkan teori identifikasi, bank sebagai pengguna AI dapat dimintai pertanggungjawaban pidana dengan penuntut umum harus mengidentifikasi yang melakuan perbuatan pidana (actus reus) adalah pengurus sebagai personil pengendali (directing mind atau controlling mind). Letak mens rea AI ada pada persetujuan pengendali korporasi menggunakan AI, artinya sikao persetujuan tersebit dimaknai sebagai sikap batin pengali untuk menerima resiko yang timbul akibat penggunaai AI.  

Classification of facial skin types is important in facial care. This research aims to develop a facial skin type classification system using the Convolutional Neural Network (CNN) method with the ResNet-50 architecture. This research uses a dataset of 1,119 facial skin images with 3 classes: normal, dry, and oily. The research stages include: data pre-processing in the form of image resizing and normalization, model training using ResNet-50, and data testing. The research results show an accuracy of 0.9986, a loss of 0.0040, and a high F1-Score. However, unbalanced data distribution causes overfitting, so future research needs to use a more balanced dataset.