This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.

Transformasi pendidikan lewat kebijakan merdeka belajar adalah perwujudan demi mewujudkan SDM Unggul Indonesia yang memiliki Profil Pelajar Pancasila. Merdeka belajar ditujukan untuk jenjang pendidikan dasar dan pendidikan menengah seperti SMP/SMA/SMK/Sederajat. Jenjang SMP yang pada kurikulum 2013 tidak ada mata pelajaran TIK, tapi pada saat akan masuk SMA dituntut untuk bisa materi TIK secara dasar. Untuk itu tim pengabdian Udinus menawarkan adanya suatu kerja sama yang intinya memberi pelatihan dan pendampingan kepada siswa – siswa SMP Ibu Kartini belajar materi tentang TIK. Agar materi yang akan diberikan tidak membosankan, maka materi tersebut akan diambil tema game edukasi. Banyak geme edukasi yang tersebar di dunia teknologi saat ini, maka tim pengabdi memilih metode yang sesuai dengan siswa SMP dan bisa menjadi bekal siswa – siswa tersebut dalam menghadapi program merdeka belajar saat SMA nanti. Metode yang akan diambil adalah metode pemahaman logika dalam pemrograman computer yang ada pada game edukasi code.org. Dalam game tersebut siswa bisa mengerjakan 20 game yang tingkat kesulitannya berdasarkan logika pemrograman computer yang nantinya akan dipelajari di SMA. Dengan pelatihan game edukasi ini, siswa bisa benar – benar mengerti tentang logika pemrograman. Pada akhir pelatihan ini, siswa akan mendapatkan sertifikat dari code.org bila bisa menyelesaikan 20 game dengan benar.

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis  antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

Study This title “ Determinants of Indonesian Coal Exports and Their Contribution To Export Mining and State Revenue ”. As for objective from study This that is For know development as well as influence price , exchange rate And production rock coals to export stone in Indonesia. Objective next that is analyze contribution sector mining to state income. Method research used _ is analysis quantitative with secondary data in the form of export data new ember , export data mining And income country period 2013-2021 sourced _ from BPS. For analyze influence price , exchange rate to production rock coals use  multiple linear regression , whereas For analyze contribution mining export rock coal in Indonesia uses equality Contribution. Results analysis concludes , first export rock coals as well as his contribution to export mining And income country during 2013-2021 period with fluctuating conditions , respectively _ Partial Exchange rate And Production influential significant to coal exports in Indonesia meanwhile in a manner contribution obtained mark more big than 50%, that is sector mining contribute very Good to GDP in Indonesia during period 2013-2021.

The purpose of this study was to examine in depth the process of quality assurance and stakeholder involvement in the preparation of the SMK PK curriculum at SMKN 1 Purwosari. This research is qualitative research with descriptive method and case study design. The main data sources for the research came from school principals, deputy heads of curriculum, WMM (Deputy for Quality Management), heads of expertise programs, and industry representatives, while other parties became sources of supporting data. In-depth interviews, non-participant observation, and document review were the methods to collect the data. Collecting, condensing, presenting data, and concluding research findings were processes of data analysis. Triangulation of techniques and sources were the processes of checking the validity of the data. This study found that TPMPS (School Education Quality Assurance Team) carried out quality assurance in the preparation of the SMK PK curriculum. Stages of developing the SMK PK curriculum include analyzing the needs of school stakeholders, evaluating and planning, drafting, verifying draft, validating, and publishing. The quality aspects developed are vocational content which includes technical competencies (hard skills), non-technical skills (soft skills), and entrepreneurial skills. Stakeholders involved include internal customers, primary customers, and secondary customers.

Technological developments and changes in the curriculum are challenges for teachers to overcome. Presenting digitalized learning and digitalized learning tools is a necessity that needs to be prepared well. A training program that focuses on strengthening teacher literacy and competency in developing digitalized Modul Ajar in Kurikulum Merdeka is the aim of this community service activity. Modul Ajar in Kurikulum Merdeka itself is one of the key learning tools in the learning process, so it needs to be developed well. Systematically, teachers have been given training ranging from socialization activities, demonstrations, mentoring, to evaluation design so that teacher literacy and competence develops. With this activity, not only does teacher literacy and competence develop, but the learning process becomes better quality so that students' learning outcomes can increase.

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

This study aims to determine the effect of stock trading volume, exchange rates, BI rates and inflasi on stock prices in pharmacy companies listed on the BEI during the pandemic. The object studied in this study are 9 pharmacy companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The population in this study is the pharmacy of companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research sample was selected using purposive sampling. This study uses secondary data obtained through the website of the Indonesia Stock Exchange and Bank Indonesia. The data analysis technique in this research is panel data regression analysis. The results showed that the variables of exchange rate, BI Rate had no effect on stock prices, while the inflation and stock trading volume variables had an effect on stock prices.
 

Modernity has brought quite significant changes and impacts, especially on social and economic changes. Pedicab drivers are one of the units in society that is experiencing a major impact from the modernization process, they are threatened with losing their jobs, causing the problem of not being able to meet their daily needs. This research aims to provide insight regarding the analysis of pedicab drivers in facing modernity, so that they are expected to have good knowledge regarding the social and economic changes that occur in the community of pedicab drivers at Jember stasion. This research uses qualitative research methods through a phenomenological approach. The basic theory used in this research is the functional structural theory proposed by Talcott Parson. Data collection in this research used interviews, observation, and documentation.

Tidak terjangkaunya Alat Pemadam Api Ringan dan tidak terdapatnya fire system security membuat PT XYZ berupaya untuk meningkatkan keamanan dan menghindari risiko kebakaran dengan menganalisa potensi bahaya yang ada di tempat kerja sebagai sarana perencanaan kebutuhan Alat Pemadam Api Ringan. Dalam penelitian ini, peneliti mengumpulkan data dalam bentuk wawancara dan observasi langsung. Observasi dilakukan pada saat melihat kondisi dan tata letak ruang kantor. Wawancara dilakukan kepada salah satu karyawan divisi Health Safety Security and Environment. Kedua bentuk data ini bertujuan untuk menganalisis potensi bahaya kebakaran di ruangan PT XYZ. Potensi bahaya kebakaran yang ada di dalam kantor tersebut disebabkan oleh ada peralatan yang mudah terbakar apabila tidak dirawat dengan baik. Dari observasi dapat dilihat terdapat 4 potensi bahaya yaitu kertas, bahan kimia, peralatan elektronik, dan instalasi listrik.Dari potensi bahaya ini disesuaikan dengan Peraturan Menteri Tenaga Kerja dan Transmigrasi No. 4 Tahun 1980 Tentang Syarat Pemasangan dan Pemeliharaan Alat Pemadam Api Ringan diperoleh APAR golongan C berjumlah satu dengan jenis Dry Chemical Powder.