Koperasi Credit Union Sekawan Maju yang beralamat di Jalan Jagir Sidomukti 5/20 Surabaya dengan menerbitkan neraca dan laporan perhitungan surplus hasil usaha yang disusun berdasarkan SAK ETAP. Peneliti tertarik untuk melakukan penelitian analisis kepatuhan penerapan SAK ETAP pada penyusunan laporan keuangan Koperasi CU Sekawan Maju. Metode yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data primer yang bersumber dari wawacara dengan manajer koperasi dan data sekunder berupa data laporan keuangan dan data transaksi selama tahun 2021. Hasil penelitian didapatkan bahwa Koperasi CU Sekawan Maju belum sepenuhnya patuh terhadap SAK ETAP. Dari tiga belas poin analisis data, lima diantaranya tidak sesuai dengan SAK ETAP. Komponen laporan keuangan yang belum disajikan adalah laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Pada neraca masih menggunakan penyebutan aktiva dan hutang yang seharusnya dalam SAK ETAP disebut dengan aset dan kewajiban. Penyajian neraca juga belum diklasifikasikan mana yang termasuk aset lancar, aset tidak lancar, kewajiban jangka pendek, dan kewajiban jangka panjang. Selain itu juga terdapat salah penempatan pos pada neraca dan laporan perhitungan surplus hasil usaha yang akan mempengaruhi keandalan suatu laporan keuangan.

The purpose of this study is to determine the issuance of family cards for unregistered married couples, as well as the legal consequences of issuing family cards for unregistered married couples from the perspective of state administrative law. In marriage law, unregistered marriage is an unregistered marriage, often only fulfilling the pillars and requirements for a valid marriage according to the Islamic religion, but from a legal point of view it has no juridical power, especially for his wife and children later. One of the Government's breakthroughs related to unregistered marriages is the policy of issuing family cards for unregistered married couples. This policy is a positive step in the context of providing equal protection and rights for citizens, but other problems also accompany the presence of this policy. This research article reviews the issuance of family cards for unregistered married couples and the legal consequences of issuing family cards for unregistered married couples from the perspective of state administrative law. This research is normative legal research with a statutory approach. The results of this study, several additional requirements must be met for unregistered married couples to apply for the issuance of a family card. If the family card has been issued, it is also possible to have administrative impacts on children, wives, and husbands related to population administration.  Tujuan dari penelitian ini untuk menganalisis penerbitan kartu keluarga bagi pasangan kawin siri, serta akibat hukum dari penerbitan kartu keluarga bagi pasangan nikah siri dalam perspektif hukum administrasi negara. Dalam hukum perkawinan, kawin siri merupakan perkawinan tidak tercatat, seringkali hanya memenuhi rukun dan syarat sahnya perkawinan menurut agama Islam, namun dari sisi hukum tidak memiliki kekuatan yuridis, terlebih untuk istri dan anaknya nanti. Salah satu terobosan pemerintah terkait dengan perkawinan siri adalah kebijakan penerbitan kartu keluarga bagi pasangan nikah siri. Kebijakan ini merupakan langkah positif dalam konteks memberikan perlindungan dan hak yang sama bagi warga negara namun problematika lain turut menyertai hadirnya kebijakan tersebut. Artikel hasil penelitian ini mengulas tentang penerbitan kartu keluarga bagi pasangan kawin siri dan akibat hukum penerbitan kartu keluarga bagi pasangan kawin siri dalam perspektif hukum administrasi negara. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil penelitian ini, terdapat beberapa syarat tambahan yang harus dipenuhi bagi pasangan nikah siri untuk mengajukan permohonan penerbitan kartu keluarga. Apabila kartu keluarga sudah terbit, dimungkinkan pula timbul dampak secara administratif terhadap anak, istri, maupun suami berkaitan dengan adminitrasi kependudukan.              

The intent or purpose of conducting this research is to analyze or also find out the results of predicting the situation in a company from the analysis of the financial statements that they have, and the company that the author uses for the case study is PT.  Mayora uses the research method using the method of analysis, namely quantitative descriptive analysis, using the use of a system to collect data or information, namely such as a library data collection system which is a component of literature study, therefore the type and journal data come from data that has been  get is secondary data.  And the research results from this journal result that starting from 2019-2021 the value of the current ratio of PT.  Mayora shows that the position of the company's financial performance is in a liquid position.  Where it can be seen that the intention of the liquid position is the position of assets that have sufficient cash or assets that are very sufficient to be liquidated into cash to meet needs.

The purpose of this research is to find out the strategies of the G20 countries in anticipating the threat of the global crisis in Indonesia. This study uses qualitative methods with a descriptive approach to be able to describe in depth. The G-20 believes that a solution to the economic crisis requires continuous global cooperation. Through this collaboration, the best ways to resolve the crisis are formulated, both what must be done by each member country of the G-20 and what must be done by and through international financial institutions. In addition, being in the G-20 provides an opportunity for Indonesia to take a closer look at how developed countries make policies and then implement them in Indonesia if deemed good and appropriate. Each country must pursue a number of policies in an effort to respond to the crisis through fiscal stimulus, stimulate recovery of economic growth again in the crisis era, and then strive for economic stability that is resistant to similar crises in the future through strengthening the domestic financial sector.

This research was carried out to find out how the strategy for empowering MSMEs in Kerawang Gayo village, Bebesen district in dealing with free trade in the ASEAN region. By using qualitative methods and based on emerging research strategy patterns. To understand and provide an explanation of the pattern of MSME development methods. For Indonesian MSMEs MEA is a big challenge as well as a market opportunity as well. Indonesian MSMEs, which so far are mostly inward looking, will likely experience quite tough challenges. The strategy he adopted in developing Kerawang Gayo SMEs was by modifying products that were more up-to-date following market trends but did not eliminate existing cultural values. And with the existence of social capital originating from Bank Aceh, it plays a role in the pattern of MSME development strategie.

Performance management is very important and needed in an organization both in the public and private sectors in an effort to achieve a goal. The performance of the Saifullah An-Nahdliyah Modern Islamic Boarding School (OP3M) Student Organization will not be separated from the role of the individual in carrying out their work duties as the driving force of the organization. Thus the progress of the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M) is not spared from the influence of the quality of administrators who have work performance. The work performance of the board is the work performance of an administrator and their potential in an effort to develop themselves for the benefit of the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M). Performance management in the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M) plays a very important role in an organization. Performance management is often equated with performance evaluation, even though performance evaluation is part of a performance management system. Performance management is an ongoing process of communication, implemented on a partnership basis, between an employee and his or her immediate supervisor.

<p><span style="font-size: 10.0pt; line-height: 107%; font-family: 'Times New Roman','serif'; mso-fareast-font-family: SimSun; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">Pengabdian ini dilatar belakangi oleh UMKM GERAI KOPIMI Kecamatan Semarang Lor, yang belum optimal dalam memasarkan produknya karena hanya mengandalkan model pemasaran konvensional yaitu dengan menawarkan dari pintu ke pintu dan memajang hasil usahanya di tempat masing-masing. Selain itu produk dan cara promosi yang ditawarkanpun hanya nampak sederhana terkesan kurang menarik serta kurang mencuri perhatian dan terlihat alakadarnya. Dalam pelaksanaannya, pengabdian kepada masyarakat ini dilaksanakan dalam rangkaian kegiatan untuk memberikan pengetahuan tentang meningkatkan marketing dengan desain flyer menggunakan aplikasi canva sebagai sarana pemasaran yang mencuri perhatian. Hasil desain flyer ini nantinya akan diterapkan pada sosial media menggunakan teknologi informasi. Kegiatan ini juga akan meningkatkan nilai tambah produk hasil dengan cara desain pengemasan ulang dalam bentuk yang lebih baik dan lebih menarik. Rangkaian kegiatan yang akan dilakukan meliputi inventarisasi permasalahan yang dialami mitra, melakukan perancangan metode pemasaran dan sarana promosi produk, melakukan sosialisasi dan pelatihan terhadap metode yang telah dibuat, evaluasi kegiatan, dan pelaporan hasil kegiatan.</span></p><p>  </p><p class="MsoNormal" style="margin-top: 12.0pt; margin-right: 0in; margin-bottom: 2.0pt; margin-left: 0in; text-align: justify; text-justify: inter-ideograph; line-height: normal;"><span style="font-size: 10.0pt; font-family: 'Times New Roman','serif';">Kata Kunci: UMKM, Desain Flyer, Pengemasan Produk</span></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 14.0pt; font-family: 'Times New Roman','serif';">PEMANFAATAN DESAIN FLYER</span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 14.0pt; font-family: 'Times New Roman','serif';">UNTUK MENINGKATKAN PEMASARAN PRODUK PADA </span></strong></p><strong><span style="font-size: 14.0pt; line-height: 107%; font-family: 'Times New Roman','serif'; mso-fareast-font-family: SimSun; mso-fareast-theme-font: minor-fareast; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">FORUM KOPERASI DAN USAHA MIKRO <br /> KECAMATAN SEMARANG LOR</span></strong>

This research examines the Implementation of the Village Heritage Management System (SIPADES) in Realizing Good Goernance in the Village Government of Sumedang Regency. This case is interesting to study, because at this time the village has room to carry out governance. The procedure used is descriptive qualitative. There are also sources of information consisting of primary information with a total of 5 informants and secondary information with 3 various documents. The method of collecting information is tried with literature research, field research, (observation, interviews, and documents). Methods of information analysis are tried by reducing information, presenting information, as well as drawing conclusions. The results of the research are the implementation of village heritage management policies in the Tanjungsari Village Government still facing some obstacles. Among other things, in the communication aspect, there is still a lack of training and assistance in the SIPADES application. Non-human energy sources still lack.
 
 

The goal of this study is to describe the focus of the research that consists of the characters in the film “The Pursuit of Happyness “by Gabriella Muccino. The data were taken based on the quotations that focus on the characters found in the film script and time sequence “The Story of My Life”. The research is analyzed by using the qualitative approach. The kind of characters is based on eight instruments, they are major, minor, protagonist, antagonist, flat, round, static, and dynamic. This study is conducted based on literature reviews by observing documents from the film. The film consists of 1 hour 57 minutes duration and 103 pages of the original script. The findings that are found based on the observation from this film were significant. The character instruments consist of Minor by 30% % at the highest position, then Protagonist by 20 %, static by 10 %, antagonist by 10 %, Dynamic by 10 %, Round by 10 %, and Major by 7 %. and flat by 3%. The conclusions showed that the character that emerged as the minor character that consists in this film makes this film more interesting. After analyzing this film, the writer concluded that this element emerged from the major character’s hard work and self-empowerment strength that builds the personal competence involving personal journey and process of understanding as the effect of many problems in his life.

Rasa percaya diri anak yang berada di panti asuhan cenderung rendah mengingat latar belakang yang cukup berbeda dari anak-anak pada umumnya. Rasa rendah diri dan cara pandang berbeda yang diterima dari lingkungan sering kali membuat anak-anak menarik diri mereka dan cenderung menyembunyikan diri. Kepercayaan diri anak di Panti Asuhan Darul Ikhlas Kabupaten Padang Pariaman. Jenis penelitian ialah penelitian deskriptif kuantitatif dengan menggunakan teknik statistik sederhana. Subyek penelitian sebanyak 15 orang anak asuh Panti Asuhan Darul Ikhlas Kabupaten Padang Pariaman, melalui angket model Likert. Hasil penelitian menunjukkan bahwa tingkat kepercayaan diri Anak Asuh Panti Asuhan Darul Ikhlas Kabupaten Padang Pariaman paling banyak berada pada kategori cukup, yaitu sebanyak 33,33%. Sementara sisanya, kategori sangat tinggi sebanyak 20%, kategori tinggi 26,67%, dan kategori rendah 20%. Berdasarkan penelitian ini maka diperlukan kepercayaan diri anak khususnya yang ada di panti asuhan. Hal ini bisa dilakukan secara kelompok atau individu dan harus dilakukan secara berkesinambungan.