This study aims to analyze the service quality at Ketapang Urban Aquaculture (KUA), a mangrove ecotourism area in Tangerang Regency, using the Servqual theory encompassing five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. This qualitative research utilized primary data from in-depth interviews with KUA management and secondary data from relevant literature. The findings indicate that physical facilities, such as trekking paths and informative signs, enhance visitor comfort. Educational programs run on schedule, and the complaint system effectively addresses visitor concerns. Friendly and well-trained staff provide a sense of safety and a positive tourism experience. However, challenges remain in optimizing sanitation facilities and digital promotion. The study concludes that KUA's service quality meets expectations, supporting sustainable ecotourism.

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.