This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.

This research aims to determine the accounting treatment of fixed assets in non-profit entities, a case study at the RMS Foundation and to determine the suitability of the accounting treatment that has been applied based on PSAK 216 dated 1 January 2024. The method used in this research is a qualitative method to find out in depth the treatment. fixed asset accounting at the RMS Foundation. The data collection technique in this research uses triangulation techniques, namely researchers collect data using different data collection techniques to obtain data from the same data source. The data collection techniques used were interviews, observation and documentation. The data analysis technique uses the Miles and Huberman model by carrying out data collection, data reduction, data display, and drawing/verification. The results of this research are that there is conformity regarding the accounting treatment of fixed assets at the RMS Foundation and there are some that have not been implemented. Appropriate accounting treatment is recognition, measurement upon recognition, measurement after recognition, and presentation of fixed assets. The accounting treatment for fixed assets that has not been implemented is termination and disclosure.

Kegiatan pengabdian masyarakat ini didasari adanya kebutuhan guru-guru sekolah dasar di Kabupaten Boyolali untuk meningkatkan kemampuan manajemen bimbingan dan konseling, khususnya keterampilan asesmen dan layanan anak berkebutuhan khusus. Metode kegiatan terbagi dalam tiga tahap utama, yaitu perencanaan, pelaksanaan kegiatan dan evaluasi. Hasil kegiatan menunjukkan bahwa semua peserta pelatihan sangat antusias selama mengikuti kegiatan dan dapat menerima pemahaman dan keterampilan layanan anak berkebutuhan khusus dengan baik.

Tujuan penelitian ini adalah untuk mengetahui persepsi guru mata pelajaran terhadap pelaksanaan layanan bimbingan dan konseling di SMK Al-Mustaqim Susukan. Penelitian ini merupakan penelitian deskriptif kuantitatif dilaksanakan pada semester ganjil tahun ajaran 2020/2021 di SMK Al-Mustaqim Susukan. Populasi dalam penelitian ini adalah seluruh guru mata pelajaran dengan jumlah  8 guru sedangkan sampel dalam penelitian ini yaitu menggunakan semua jumlah populasi yaitu 8 guru. Pengumpulan data ini dilakukan dengan menggunakan angket. Hasil penelitian menunjukkan cukup baik mengenai persepsi guru teradap layanan bimbingan dan konseling, tetapi pada indikator pertama dan kedua yaitu indikator proses pengamatan terhadap BK dan proses pengolahan informasi tentang BK tentang pelaksanaan layanan bimbingan dan konseling hasilnya menujukan sebagian besar guru mata pelajaran berada pada kategori buruk. Hasil penelitian menunjukkan bahwa persepsi guru mata pelajaran terhadap pelaksanaan BK di sekolah pada indikator proses pengamatan terhadap BK sebesar 50% mengatakan sesuai, pada proses pengolahan informasi sebesar 25% mengatakan cukup sesuai, dan 37,5% mengatakan sesuai.

Tujuan dari penelitian ini adalah untuk mendeskripsikan tingkat kecemasan atlet Pencak Silat dalam Pekan Olahraga Raga Pelajar Daerah  (POPDA).  Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Pengumpulan data menggunakan instrumen Sport Competition Anxiety Test (SCAT). Subyek penelitian ini adalah atlet pencak silat yang mengikuti pertandingan dalam POPDA tingkat kota Salatiga yang berjumlah 50 orang. Hasil penelitian menunjukkan bahwa tingkat kecemasan atlet dalam kategori rendah sebesar 30%, dalam kategori sedang sebesar 30%, dan kategori tinggi sebesar 40%. Hal ini menunjukkan bahwa tingkat kecemasan atlet Pencak Silat POPDA sebagian besar (40%) berada dalam katagori tinggi.