Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This article aims to examine the role of picture books in enhancing language skills in early childhood from the perspective of children's literature studies. Picture books are considered an effective medium in supporting children's language development because they combine visual and narrative elements that enrich the child's learning experience. Through picture books, children can not only develop vocabulary but also understand language structure, improve listening and speaking skills, and stimulate their imagination. This indicates that engaging and educational picture books can enhance children's language skills, particularly in word recognition, sentence development, and storytelling abilities. Therefore, picture books are a highly beneficial tool in improving language skills in early childhood and should be considered in early childhood education curricula.
 
 

This research will be conducted in all sub-districts in Larompong District, namely 13 sub-districts. The results of the study indicate that the level of satisfaction of rice farmers with the quality of agricultural extension services in Larompong District, Luwu Regency is in the satisfied category based on 15 attributes of questions answered by respondent farmers where the attribute with the highest level of farmer satisfaction is that extension workers conduct field visits to meet or attend meetings with farmers and farmer groups. The level of interest and performance towards agricultural extension services in Larompong District, Luwu Regency based on the analysis of Performance and Information In general, it shows that the level of performance of agricultural extension workers in Larompong District, Luwu Regency is satisfactory. Furthermore, from the results of the calculation of the gap between interests and performance, the gap in each service attribute is positive with a difference between performance and interests of 1.10 out of 5.0. This means that the satisfaction felt by farmers is greater than the performance of extension workers towards the interests of farmers. Based on the results of multiple linear regression, the independent variables that have a significant effect on the dependent variable are the variables Age, Education and Experience on the level of farmer satisfaction with extension services.

Workshop ini merupakan penggunan tata bahasa penerapan dalam karya tulis ilmiah yang ditujukan kepada guru-guru di SMK PPM Shadr El-Islam Asahan  yang berlokasi di  Jl. Besar Danau Sijabut, Danau Sijabut, Kec. Air Batu, Kab. Asahan  dengan menunjukan tingat kemahiran dan keahlian yang baik khususnya dalam penulisan karya Ilmiah untuk mengingkatkan penguasaan dalam segi penulisan yang ikuti oleh guru-guru SMK PPM Shadr El-Islam Asahan semua mata pelajaran. Hal ini temukannya dengan melalkukan pengabdian kepada Masyarakat oleh tim pengabdian STMIK Royal Kisaran. Metode  pelaksanaan  dalam  pengabdian  masyarakat  ini  adalah  dengan  cara  melaksanakan kegiatan pengabdian menggunakan   metode   ceramah,   diskusi   dan  bimbingan teknis (BIMTEK). kegiatan pengabdian pada masyarakat ini memberikan hasil meningkatnya pengetahuan dan keterampilan guru –guru di SMK PPM Shadr El-Islam Asahan khususnya dalam penerapan penulisan karya imiah.