This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).

Computer vision-based algorithms, especially Convolutional Neural Networks (CNN) and You Only Look Once (YOLO), have become the leading approaches in plant disease detection. CNN excels in extracting complex visual features for disease classification, while YOLO provides high-efficiency real-time object detection capabilities. Both algorithms have shown promising results in various studies, especially with controlled datasets. However, challenges remain in their application in real-world conditions, such as environmental diversity, overlapping symptoms, and poorly annotated data. Future research has the potential to optimize these algorithms through the development of lighter models, the use of transfer learning techniques, and multi-modal data integration. In addition, further exploration of a wider range of diseases, crops, and environmental conditions can expand the application of these algorithms. By leveraging these innovations, computer vision-based plant disease management can be improved to support sustainable precision agriculture.

Penelitian ini bertujuan untuk mengimplementasikan algoritma C4.5 dalam memprediksi kredit macet pada sistem pinjaman digital di industri FinTech. Algoritma C4.5 dipilih karena kemampuannya untuk menangani atribut numerik dan kategoris, serta menghasilkan pohon keputusan yang dapat diinterpretasikan dengan mudah. Penelitian ini menggunakan dataset yang berisi informasi transaksi dan profil nasabah, seperti status pekerjaan, pendapatan, dan riwayat pembayaran. Hasil pengujian menunjukkan bahwa algoritma C4.5 mampu mencapai akurasi sebesar 89,6% dalam memprediksi kemungkinan kredit macet, sehingga dapat membantu perusahaan FinTech dalam mengelola risiko kredit secara lebih efektif.

Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana kinerja trend kinerja keuangan PT Adaro Energy Tbk dalam hal solvabilitas, profitabilitas, dan likuiditas. dalam engukur kinerja keuangan, laporan keuangan PT Adaro Energy Tbk dari tahun 2017 hingga 2022. Digunakan sebagai sumber, dan rasio yang digunakan adalah rasio solvabilitas, profitabilitas, dan likuiditas. Studi tersebut menemukan bahwa selama empat tahun, rasio profitabilitas perusahaan menunjukkan tren penurunan. Ini ditunjukkan oleh penurunan GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), dan rasio likuiditas, seperti yang ditunjukkan oleh penurunan rasio proxy CR (Current Ratio). Hanya rasio solvabilitas keuangan yang menunjukkan kemajuan yang ditunjukkan oleh tingkat solvabilitas proxy yang menurun.

PT. Fajar Lestari Sejati was a company engaged in the field of door and window accessories, offering its products from store to store, small projects, and even entering large-scale projects. PT. Fajar Lestari Sejati was still managing promotional goods manually in the marketing division, encountering difficulties in tracking or checking goods entering and leaving the warehouse. Additionally, there were discrepancies between the physical stock and the recorded data. The purpose of this research was to design an inventory management system for promotional products to support the marketing division at PT. Fajar Lestari Sejati's branch office by implementing QR Code technology. This research resulted in a web-based application integrated with a database, providing users with easy and fast access to perform data entry, transactions, and reporting processes related to inventory control.

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

This research aims to explore a web-based payroll information system. The location of the research is at D'Soccer Ungaran Football Stadium, a mini soccer field rental business. From observations, several risks were found in salary management, including: 1) The risk of salary calculation errors due to conventional methods. 2) Risk of corruption and data loss because there is no database yet. 3) Employee salary reports are still prepared manually, less efficient. Based on this problem, the author designed a payroll system with a net method for withholding income tax 21. The use of this method aims to help employees reduce dissatisfaction due to tax deductions. The results of the effectiveness test showed that the new system was more effective than the old system, with a score ratio of 11:20 and performance effectiveness of 44%:80%.

This research was conducted using qualitative methods and exploratory literature review, where after a number of journal references were collected, a theoretical study, research results and discussion of this literature review article were carried out in the Industrial Internet of Things (IIoT) concentration. This research presents the results of a study of business opportunities from the use of the Industrial Internet of Things (IIoT). IoT can be implemented in various fields of the modern economy, for example: health, environment, defence, quality control, transportation, logistics, clean water, building / construction, industrial production / manufacturing, energy sources, agriculture and plantations. By utilizing IIoT, companies can benefit from technology investments made from saving operational costs and increasing company revenue. The suggestions for this research include the need to develop the implementation of IIoT in various fields so that it is more effective, efficient and provides convenience to companies. Future research needs to analyze opportunities, challenges and directions for future research work related to IIoT regarding the benefits of using IIoT technology including real-time, coexistence, interoperability, optimal security and privacy.

Penelitian ini dilaksanakan di SMK Widya Praja Ungaran. Setiap tahun SMK Widya Praja Ungaran mengadakan Pendaftaran Peserta Didik Baru (PPDB) untuk melakukan seleksicalon siswa. Pada tahun ajaran 2018/2019 sebanyak 396 orang yang mendaftar dan 298 orangyang diterima. Proses PPDB dimulai dari calon siswa mengisi formulir pendaftaran dandiakhiri dengan pembayaran dana daftar ulang bagi siswa yang diterima. Sistem yangdigunakan dalam pelaksanaan PPDB masih berbasis kertas sehingga kinerja panitia PPDBkurang efektif.Tujuan dari penelitian ini adalah merancang sistem pendaftaran peserta didik barubarbasis komputer yang terstruktur pada sebuah database untuk membantu panitia PPDBdalam memproses data peserta pendaftaran, mengurangi biaya pembelian kertas,meminimalisir resiko kehilangan data, kerusakan data, kesalahan pencatatan danpenghitungan. Pengumpulan data diperoleh melalui observasi, wawancara, kuesioner danstudi literatur. Sistem ini dibuat menggunakan web dinamis dengan bahasa pemrogramanPHP (Hypertext Preprocessor) dan database MySQL. Perancangan sistem ini menggunakanUML (Unified Modeling Language). Metode pengembangan yang digunakan adalah metodeR&D (Research and Development).Penelitian ini mengahasilkan sistem administrasi pendafataran peserta didik baruberbasis cash basis menggunakan web dinamis untuk memberikan kemudahan bagi panitiadalam mengolah data peserta PPDB dari proses pendaftaran hingga transaksi daftar ulangpeserta didik baru, serta menyajikan laporan dengan cepat dan akurat. Berdasarkan penelitianyang dilakukan, diperoleh hasil pengujian skor kevalidan sistem baru dari validator internaldan eksternal. Validator internal dengan 20 pernyataan diperoleh presentase kelayakansebesar 94%. Validator eksternal dengan 20 pernyataan diperoleh presentase kelayakansebesar 97%. Dari hasil pengujian tersebut dapat disimpulkkan bahwa sistem administrasipendafataran peserta didik baru dapat menjadi solusi dari permasalahan yang ditemukan dandapat diimplementasikan di objek penelitian.