Retail investment in emerging markets has experienced rapid growth, driven by technological advancements and increasing public awareness of financial management. However, behavioral biases often influence retail investment decision-making, such as overconfidence and herding, which can undermine portfolio performance. This study aims to identify the key behavioral biases affecting retail investors' decision-making in emerging markets and analyze their impact on investment performance. A mixed-methods approach was employed, combining a quantitative survey of 200 retail investors with in-depth interviews to gain qualitative insights. The results reveal that overconfidence bias dominates, with a prevalence of 70%, followed by herding bias at 50%, anchoring at 40%, and loss aversion at 60%. Overconfidence bias showed a significant positive correlation with investment returns (r = 0.65, p < 0.01), while herding (r = -0.48, p < 0.03), anchoring (r = -0.35, p < 0.05), and loss aversion (r = -0.60, p < 0.02) had negative impacts on portfolio performance. This research contributes to the behavioral finance literature by highlighting the unique conditions of emerging markets, such as low financial literacy and limited access to information, which exacerbate the effects of behavioral biases. As a practical implication, the development of behavioral finance-based educational programs is recommended to help investors understand and manage these biases. Furthermore, future research is encouraged to explore the use of alternative data, such as social media, to monitor behavioral trends in real-time

The purpose of this community service is to provide counseling and training in making multimedia-based learning media as a good online digital-based learning tool, understand the manufacture of multimedia-based learning media, be able to apply the knowledge gained and be involved in managing multimedia-based learning for MTs teachers and MA Nuril Huda Grobokan.

Ampel Development Vocational School is a private vocational high school located on JL. Baru Kaligentong Village, Gladagsari District, Boyolali Regency. Ampel Development Vocational School has 3 majors, namely RPL (Software Engineering), AK (Accounting), and TBSM (Motorcycle Engineering and Business). The implementation of the learning activity process at the Development Vocational School is still conventional.
The aim of this research is to create a web-based digital learning information system that can support the student learning process at Ampel Development Vocational School. The system development method used is R&D (Research and Development) and uses Unifield Modeling Language (UML) modeling using Use Case Diagrams, Activity Diagrams.
The results of this research are able to support the teaching and learning process at Ampel Development Vocational School by using a web-based digital learning information system that can be used by teachers and students by accessing it via the internet.

Rumah Sakit Umum Daerah (RSUD) dr H Soewondo Kendal yang beralamatkan di Jalan Laut Nomor 21 Kendal adalah instansi yang bergerak di bidang kesehatan.
Penelitian ini membahas permasalahan sistem informasi akuntansi yang dimiliki RSUD. Dalam pelaporan keuangan masih menggunakan sistem konvensional, yaitu setiap bulan harus merekap ke dalam buku besar. Laporan transaksi harian masih secara terpisah dan laporan tersebut sering bersifat kolektif, disampaikan pada akhir bulan, sehingga informasi tidak seperti yang diharapkan seperti total pendapatan dan total biaya. dengan kondisi yang seperti ini pimpinan mengalami kesulitan untuk mengetahui laporan tersebut dengan cepat dan relevan. Dengan melihat permasahalan seperti ini penulis akan mencoba untuk mengembangkan sistem informasi akuntansi untuk mengendalilan laporan keuangan dan pembangunan prototipe web.
 
 

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented.
The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
 

Schools are formal government-owned or private institutions engaged in education, which are held for the community and aim to educate knowledge, self-development, skills and abilities. SMP Negeri 04 Cepiring is the first level educational institution that was established in 1998. So far, school inventory data processing has used MS. Word and MS Excel however, the process takes a long time so it is less effective and efficient. SMP Negeri 04 Cepiring requires an inventory data processing management information system to solve this problem. Inventory data processing information system was built using Enterprise Architecture Planning and using BDMS MySQL as database. The resulting inventory data processing management information system can perform data processing such as entry and exit data, data destruction, mutation or changes that are more accurate.

In the process of procuring this drug, there has been no special record of debt by the Pharmacy or the Finance Sector. The recording that was tried was only in the form of payment receipts from the Finance Sector to pay invoices from the drug industry that had supplied drugs to the Pharmacy Section. So that the Finance Sector has difficulty in managing debt and in recognizing the amount of debt and the maturity of debt payments for each supplier. With these obstacles, the Hospital requires an Information System for Recording Debts in the Procurement of Drugs to assist the Pharmaceutical and Financial Sector in recording debts, especially in the procurement of drugs. This data system uses an object-oriented programming language with SQL Server database to create an information system that can speed up the forest recording process in drug procurement

The mouth is the entrance to the digestive system and contains accessory organs that are in the early stages of digestion, while teeth are made of a very hard material, namely dentin. (Indah Irma & Ayu Intan, 2013. Many people complain of pain in the teeth and mouth due to lack of hygiene in maintaining the health of this organ. So when people are attacked by dental and oral diseases, people try to do their own treatment, for example buying toothache medicine in the shop. According to Turban (in Vincent, 2011) an expert system is a system that uses human knowledge where this knowledge is entered into a computer and then used to solve problems that usually require human expertise or expertise. The method used is the forward chaining method, namely forward chaining starting from a set of facts (there are) by looking for rules that match the assumptions/hypotheses that exist towards conclusions (Siswanto 2010).
 
 

Pembuatan laporan laba bersih menggunakan sistem pencatatan data yang sudah terkomputerisasi tetapi masih menggunakan software Ms. Excel, yang mengakibatkan lambatnya proses pembuatan laporan laba bersih karena harus membuat data baru setiap bulannya. Kemudian format penyusunan laporan laba bersih belum memenuhi standar akuntansi sehingga beresiko terjadi kesalahan perhitungan. Selain itu sistem yang ada belum memiliki pembatasan hak akses yang jelas sehingga keamanan data rendah, serta belum adanya database sebagai media penyimpanan yang terorganisir. Di dalam penelitian ini metode yang digunakan adalah metode Single Step, dibuat menggunakan bahasa pemrograman PHP (Hypertext Preprocessor) dan database MySQL. 
 

A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur. Company activities generally consist of three types, namely, operational activities, investment activities and financial activities.
The process of receiving and disbursing cash is also recorded at any time for the preparation of the company's income statement. Cash flow recording activities at this company are still manual where every company receipt will be recorded by employees of the finance department which will ultimately be recapitulated in the annual report and compared with other recording results such as cash disbursements.
This system has many weaknesses where the information needed cannot be presented quickly and accurately, requiring a fairly complicated process for a longer time to check certain cash flows.