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

This study aims to reveal and describe the Choreography of the Meonjai Padi Dance at Sanggar Pinang Sinawa, Ujungbatu District. This type of research is qualitative research using a naturalistic approach. The research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data were collected through literature studies, observations, interviews and documentation. Data analysis techniques by means of data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that the process of creating the Meonjai Padi Dance consists of ideas, exploration, improvisation and composition. The Meonjai Padi Dance was created based on ideas that were turned into a dance work as a performance. After finding the ideas and ideas of the Meonjai Padi Dance, the choreographer then made a description of the dance to be made.  The Meonjai Padi Dance has 3 parts, namely the beginning as the opening of the dance, the middle and the end as the climax. In the Meonjai Padi Dance, the choreographer worked on movements that depicted the activities of the residents harvesting rice. This dance work also looks interesting with various floor patterns and group compositions so that the audience does not get bored in watching the performance and the dancers master weak movements and strong movements. The costumes used in the Meonjai Padi Dance are very simple because they depict people going to the rice fields. The music that accompanies the dancers' movements uses a fairly fast tempo with Malay verses. The property used in the Meonjai Padi Dance is a katidiang shaped like a basket.
 
 

Seni ukir yang ada di Jepara telah berkembang dan melewati sejarah panjang. Gaya ukiran Jepara dipengaruhi oleh berbagai budaya dan agama yang masuk ke Indonesia seperti Cina, Eropa, Hindu, Buddha, dan Islam. Motif ukiran Jepara memiliki ciri khas berbentuk floral dan telah distilasi. Seni ukir Jepara yang terus mengalami perkembangan adalah upaya untuk melestarikan identitas budaya. Seni ukir berubah menjadi bentuk kerajinan baru dan mengalami perkembangan sebagai upaya melestarikan identitas budaya. Penelitian ini akan membahas tentang perkembangan seni ukir Jepara sebagai upaya untuk melestarikan identitas budaya. Tujuan dari penelitian ini adalah mengetahui bentuk perkembangan seni ukir Jepara sebagai upaya untuk melestarikan identitas budaya. Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif. Hasil dari penelitian ini adalah bentuk-bentuk perkembangan seni ukir Jepara sebagai upaya melestarikan identitas budaya adalah sejarah ukir yang setiap masanya mengalami perkembangan, batik motif ukir Jepara, motif ukiran Jepara pada kain, dan ukiran Jepara pada barang mebel.

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.

<p>Permasalahan yang dihadapi oleh pelaku UMKM di Wilayah Kelurahan Sumurboto Kecamatan Banyumanik Kota Semarang, masih lemah dan sempitnya pelaku UMKM dalam mengelola keuangan dagangan. Masih banyak para pelaku UMKM tidak memahami keuangan secara luas.</p><p>Tujuan kegiatan pengabdian masyarakat ini yaitu untuk membantu memberikan literasi keuangan bagi UMKM di Kelurahan Sumurboto yang terdampak pandemi COVID 19. Dengan adanya kondisi pandemi ini maka UMKM di tuntut untuk bertahan agar terhindar dari kebangkrutan.</p><p>Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini yaitu dengan memberikan pelatihan secara langsung dengan tutorial dilapangan dengan mengajarkan cara menerapkan pembuatan laporan keuangan atau literasi keuangan. Hasil yang diharapkan yaitu pemahaman keuangan UMKM di Kelurahan Sumurboto mendapatkan cara enerapan laporan keuangan yang baik dan tentunya umkm mampu memprediksi harga jual dan laba atau keuntungan produk yang umkm pasarkan.</p>

This study investigates how the Pancasila philosophy is applied in the lives of students in the Industrial Engineering Study Program at PGRI Adi Buana University, Surabaya. Data was collected through interviews with Industrial Engineering Study Program students to gain a complete understanding. This research was conducted using a qualitative descriptive approach and phenomenological methodology. This research found that the application of Pancasila values in students' lives had a positive impact on the development of their character, ethics and national spirit. In addition, this research found that collective efforts from various parties can strengthen the internalization of these values, even though there are obstacles in implementing these values. Recommendations include increasing Pancasila-based character education programs and collaboration between universities and related institutions to increase the implementation of Pancasila values.

Stock prices serve as a benchmark for investors to assess a company's success. A positive stock return is an indicator of business success for a company. This study has three main objectives: to examine the influence of Earnings Per Share (EPS) on stock returns, to investigate the relationship between Return On Assets (ROA) and stock returns, and to determine the extent to which the Debt to Equity Ratio (DER) affects stock returns. The population of this study consists of 11 pharmaceutical companies listed on the Indonesia Stock Exchange during the period of 2018-2023. Simple random sampling was used to randomly select samples from the population, resulting in 264 quarterly financial data samples. The type of data used in this study is quantitative data obtained from semi-annual reports downloaded from www.idx.co.id and from the respective pharmaceutical companies' websites. Data analysis was conducted using Eviews version 10. The study found that only one variable, Earnings Per Share (EPS), significantly influences stock returns. The other two variables, Return On Assets (ROA) and Debt to Equity Ratio (DER), do not have a significant effect on stock returns.
 

The aim of this research is to determine the application of Pancasila democracy in the process of selecting administrators for the 2023 UNIPA Surabaya Pharmacy Student Association. This research uses a qualitative method with a descriptive approach and is supported by primary data. This qualitative research was located at the Faculty of Science and Health using interview techniques to obtain data. The research results show high student participation, reflecting a strong democratic spirit. However, there are challenges related to the dominance of the candidate’s popularity and the lack of deep understanding of the values of Pancasila. The role of the election committee has proven important in maintaining the integrity and transparency of the democratic process. The findings highlight the importance of political education and election outreach to increase students’ understanding of Pancasila values and responsibilities as voters. The election process is also a vehicle for character learning for students, honing leadership skills, negotiation and practicing Pancasila values in student organizations. Recommendations include stricter regulations, integration of Pancasila values in the curriculum, as well as increasing student outreach and participation as steps to strengthen democracy and Pancasila values in the campus environment. This research provides in-depth insight into how Pancasila values are applied in the democratic life of students and provides a basis for increasing awareness and respect for these values in the future.

Most students in junior high school, especially seventh grade, had difficulty learning vocabulary. Even though vocabulary was very important for language learning. Duolingo could help with this problem because Duolingo could make students more interested and less bored when studying. The purpose of this research was to find out whether there was an effect of the Duolingo Application in increasing the vocabulary mastery of 7th grade students at SMPN 32 Bandar Lampung in the 2023/2024 academic year. This research methodology used in this research was quasi-experimental design. The population of this research was all 7th grade students of SMP Negeri 32 Bandar Lampung for the 2023/2024 academic year with a total of 180 students. This research sample consisted of two classes, namely class 7B with a total of 34 students as the experimental class, and class 7C with a total of 33 students as the control class. This meant that the total number of samples for this research was 67. The experimental class used Duolingo Application, while the control class used the “When English Rings a Bell” textbook and dictionaries. The sample for this research was determined using a cluster random sampling technique. The treatment was carried out in first meeting. In collecting data, this research used a test instrument in the form of 40 multiple choice questions. Before giving treatment, a pretest was carried out. Then, after the treatment has been carried out, a post test was given. The results showed that there is a significant difference in student scores before and after treatment. This research used hypothesis testing, especially the T-test, to find out whether the Duolingo Application had a significant effect on students' vocabulary scores. And the results show that Sig. (?value) = 0.000 < ? = 0.05. So Ha is accepted and Ho is rejected. It can be concluded that there is a significant effect of using the Duolingo Application on increasing the vocabulary mastery of 7th grade students at SMP Negeri 32 Bandar Lampung in the 2023/2024 academic year.