This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.

The KWS Community (Kumpulan Wong Sragen) serves as a collaborative platform for Sragen residents but faces challenges including manual data management, decentralized coordination, and limited transparency. This research aims to design an integrated web-based system to streamline administrative processes, member registration, activity scheduling, and participation tracking. The development employs the Waterfall method—a Software Development Life Cycle (SDLC) approach characterized by sequential phase completion, ensuring structured progression from one stage to the next. Results demonstrate a 60% reduction in administrative workload, improved data accuracy, and real-time communication via a centralized dashboard. Long-term impacts include enhanced member engagement and scalability for similar community models. This study highlights digital transformation's potential in strengthening community-based organizations.

This research aims to find out and analyze the implications of the expansion of sub-district areas on public services in Congkar District, East Manggarai Regency. This research is an empirical legal research supported by a socio-legal approach, a legislative approach and a conceptual approach using primary data and secondary data that are analyzed qualitatively descriptively. The results of the study show that (1) the expansion of Congkar District from Sambi Rampas District has had a real positive impact in the fields of administrative services, health, education, and infrastructure (2) the factors that hinder public services in Congkar District, East Manggarai Regency that hinder public services after the expansion are the factors of funds, infrastructure facilities and human resources.

Merokok merupakan salah satu kegiatan yang menyebabkan masalah kesehatan yang serius bagi masyarakat, karena dapat menyebabkan berbagai penyakit kronis dan ketergantungan. Selain itu, interaksi antara perokok dan non-perokok juga berisiko, karena paparan asap rokok dapat meningkatkan kemungkinan terjadinya penyakit pada individu yang tidak merokok. Untuk mengatasi permasalahan ini, maka perlu adanya pengontrol optimal yang efektif mampu menekan banyaknya perokok konvensional dan perokok elektrik. Metode lagrange digunakan untuk menyelesaikan permasalahan kontrol optimal. Edukasi terkait bahaya merokok diberikan kepada individu yang berpotensi merokok, agar mereka tidak menjadi perokok konvensional atau perokok elektrik. Kampanye difokuskan untuk meningkatkan kesadaran tentang manfaat berhenti merokok, dan ditujukan untuk perokok baik konvensional maupun elektrik. Hasil simulasi menunjukkan bahwa dengan melakukan kontrol melalui edukasi tentang bahaya merokok pasif dan kampanye berhenti merokok efektif dalam menurunkan jumlah perokok. Hal ini menunjukkan bahwa metode lagrange dapat menjadi pendekatan yang efektif dalam mengendalikan populasi perokok.

This study aims to test the impact of Environmental, Social, Governance (ESG) disclosure on company performance in the form of ROA, ROE and Tobin's Q values. ESG disclosure encourages companies to adopt business models that have long-term and sustainable benefits. The importance of ESG practices for stakeholders makes the relationship between ESG disclosure and company performance interrelated. The variables used in this study are dependent variables (ESG disclosure), independent variables (ROA, ROE and Tobin's Q). The population in this study is companies listed on the IDX in 2024. Sample collection was carried out by purposive sampling. Based on the purposive sampling method, the sample obtained was 80 companies. The analysis method used in is multiple regression analysis. The findings of this study show that ESG disclosure has no significant effect on ROA, ROE and Tobin's Q.

This research is motivated by the importance of understanding the dynamics of social interaction of prisoners in the Class II B Detention Center of Serang City, Banten Province. The focus of the research is the pattern of relationships between prisoners as well as interactions between prisoners and detention officers that affect social life in the environment. The purpose of this study is to identify the associative and dissociative processes that occur among prisoners and explore the factors that influence the pattern of social interaction in detention centers. The research methodology used is a descriptive qualitative approach, with data collection techniques through direct observation, in-depth interviews, and document analysis. This approach allows in-depth exploration of complex social dynamics in closed environments such as prisons. The results show that social interactions between prisoners include associative processes, such as cooperation in daily activities, and dissociative processes, such as competition and conflict triggered by limited resources and social hierarchy. In addition, interactions between prisoners and officers often vary, ranging from formal relationships in coaching activities to informal relationships that are emotional in nature. The conclusion of this study emphasizes that the pattern of social interaction in detention centers is strongly influenced by the social background of prisoners, family support, and the existing hierarchical structure. This research provides recommendations for the management of detention centers that are more inclusive and support the rehabilitation process of prisoners.

The Batch 3 Entrepreneurship Workshop aims to improve participants' entrepreneurial competencies, especially in mastering B2B negotiation skills and affiliate marketing. This workshop was held on November 30, 2024 at STIE Ganesha by the implementation team from LPPM and Ganesha LabPreneur. The method of activity with a PAR approach that includes interactive material delivery, hands-on simulations, and participatory discussions. There were 150 participants from MSME players and students who brought gadget devices. The results of the activity showed an increase in participants' understanding of the material taught, with most participants able to practice negotiation techniques and digital marketing strategies. The implication of this activity is to encourage the development of resilient entrepreneurs who are adaptive to digital market changes and strategic business collaboration. This activity provides a practical reference for future entrepreneurship training.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This study aims to find out and analyze the legal basis for considering the regulation of fine sanctions of Kupang Mayor Regulation Number 7 of 2013 concerning the health of mothers, infants and children under five and to find out and assess the effectiveness of the enforcement of Kupang Mayor Regulation Number 7 of 2013 concerning the Health of Mother, Infants and Children under five through the regulation of fine sanctions. This type of research is empirical normative research using interviews and data analysis methods that are carried out qualitatively. In this study, the author uses a type of empirical normative research or legal research that examines written law from the aspects of theory, history, philosophy, comparison, structure and composition, scope and material, general explanation of article by article, formality and binding force of a law but not binding aspects of its application or implementation. The results of the study show the legal basis for considering the regulation of fine sanctions in Kupang Mayor Regulation Number 7 of 2013 concerning the health of mothers, infants and children under five, because there are still incidents of childbirth outside health facilities in the working area of the Bakunase Health Center which can be at risk of maternal and infant mortality rates. This happens because there are still pregnant women who give birth at home because of impromptu childbirth so that childbirth does not occur in health facilities but outside health facilities or at home and childbirth is still helped by birth attendants. The risk of maternal and infant mortality can still occur. The effectiveness of the enforcement of Kupang Mayor Regulation Number 7 of 2013 concerning the Health of Mothers, Infants and Children Under Five through the regulation of fine sanctions in the working area of the Bakunase Health Center has been effective for health workers. For the public, there are still many who do not know about the Regulation of the Mayor of Kupang Number 7 of 2013 concerning the Health of Mothers, Babies and Children under five so that there are still incidents of childbirth outside health facilities and childbirth assisted by shamans. Knowledge about childbirth, attitudes and family support in this study also has an important role in determining mothers to have a safe delivery. It is suggested that new regional regulations need to be socialized to the community so that existing regulations can run effectively. An obedient society is also a basic thing so that regulations can run effectively.