Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini ialah guna menganalisa faktor- faktor pada Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Kecurangan Pelaporan Keuangan. Jenis penelitian yang digunakan yaitu penelitian kualitatif dan data yang digunakan pada penelitian ini yakni data sekunder yang bersumber dari media elektronik maupun media cetak dengan memakai metode dokumentasi yang penggunaanya berasal dari dokumen yang telah ada dan metode kepustakaan( Library Research) yang diperoleh dengan metode melalui jurnal, internet, dan yang lain sebagai metode pengumpulan data. Hasil penelitian ini bersumber pada teori serta penelitian sebelumnya mendapati jika faktor- faktor yang ada pada Fraud Pentagon Theory berpengaruh positif terhadap Fraudulent Financial Reporting alias Kecurangan Pelaporan Keuangan.

 
Underachieving students are not caused by their lack of ability, but can be caused by a lack of motivation to learn. The purpose of this research is to increase students' learning motivation through the application of the Problem Based Learning model. The research was conducted quantitatively using a descriptive survey method. The results of this study indicate that efforts to apply the Problem Based Learning learning model which is supported by giving appreciation or awards to students have been able to stimulate students' learning motivation.
 
 

This study aims to determine the meaning of failure from a book entitled "Read this book when you fail: pretending to be successful is tiring" by K.L Rahayu. This book explains how to take failure and turn it into success. This book also provides knowledge of who we are, and various ways to know ourselves to achieve true success. This study uses a qualitative method, namely by deciding conclusions by outputting data and also focusing more on the morals and messages of this book. The results presented in this study, if you feel a failure, then immediately collect your spirit and throw away negative thoughts to quickly return to repairing things that have fallen apart. Failure should be considered a friend, so it will change bad things for the better and more colorful. A person's success is the product of a failure, therefore failure should never be considered the end of everything, instead, it becomes a big opportunity in the next step.

Company that is engaged in construction contractors, has a project warehouse that is located moving around following the project being worked on. The problem faced is that the recording of material inventory is still done manually using a stock control card, then after that it is recorded it is entered into Microsoft Excel, it causes a long recording of material data stock because it has to open the parts one by one first for report generation. The research objective is to produce a system that can speed up the process of recording stock of building materials in the construction project warehouse, and can produce various material inventory reports that can control the availability of material inventory in the project warehouse. The method used is the Perpetual Inventory System, namely material management is carried out by controlling the stock of material inventory directly per periodic and continuously updating the stock every time material enters or exits. With this system, it will help the administration, foremen and project leaders to speed up various reports on stock control of material supplies that are fast, accurate and thorough and can improve the performance of officers in presenting reports.

Bencana Erupsi Gunung Semeru pada bulan Desemeber 2021 menarik hati kemanusiaan untuk hadir dan berkontribusi dalam membantu pemulihan korban bencana. Hasil Assesment menunjukan banyak para petani yang sulit untuk bisa bangkit lagi memulai pertaninan, para bisnis UMKM yang membutuhkan pengetahuan manajemen, anak-anak yang terhambat fasilitas sekolahnya sertaa krisi akidah akibat krisi ekonomi oeleh karena itu dibuatlah Kegiatan dengan hasil Asessment kebutuhan Masyarakat sekitar yaitu Pengembangan Pertanina, Pengembangan UMKM, Mengajar anak-anak dan Fundrising untuk pembangunan sarana prasana kegiatan dakwah dengan nama Program Probabinsa yaitu Program Bantu Bina Desa. Program ini bertujuan untuk Pengembangan Desa menjadi Desa Madani. Pelaksanan dilakukan secara lansgug oleh tim Probabinsa bersama para Volunteer. Kegiatan berlansgung selama 10 Hari. Hasil kegiatan menunukan efek positif bagi masyarakat semua program terlaksana dengan baik beberapa memenuhi target dan beberapa hampir mencapai target.
 
 

The objectives of this thesis include: Analyzing the development of the tourist village of Pematang Johar, Deli Serdang Regency, analyzing the inhibiting and supporting factors that influence the development plan of the Tourism Village of Pematang Johar, Deli Serdang Regency and formulating and formulating a tourism development strategy in developing the Tourism Village of Pematang Johar, Deli Serdang Regency. To answer the first objective using the 4A theory analysis ( attraction, accessibility, amenity and ancillary ), to answer the second objective using the IFAS ( Internal Strategy Factors Analysis Summary) and EFAS ( External Strategy Factors Analysis Summary) methods, to answer the third objective is to combine the results 4A analysis and the results of the IFAS and EFAS calculations contained in the IE Matrix. The attractions in Pematang Johar Village are rice harvesting activities, rice field batik activities, enjoying food and drinks in huts in the middle of the rice fields, adequate accessibility, amenities, namely health facilities, security facilities, existing worship facilities and good, as well as ancillary or additional services through the existence of POKDARWIS (Tourism Awareness Group) and BUMDes which assist in the development of Pematang Johar village. From the results of the calculation of IFAS with a total value of 2.7 and EFAS with a total value of 3.14, then based on the results of the Internal and External (IE) matrix analysis shows that the development of the Pematang Johar tourist village is in cell II, namely growing and fostering, the strategy taken is to implement an intensive strategy, namely through market penetration, market development and product development.
 
 

Intelligence in humans in general is different, which means that everyone has a different way of solving the problems they face. These different abilities or intelligences were introduced by an expert, namely Gardner, as Multiple Intelligences. Gardner, a developmental psychologist and professor of education from the Graduate School of Education, Harvard University, United States, has researched a lot about intelligence, so that various known intelligences were born. Multiple Intelligences, the concept of each person having more than one intelligence, having at least eight intelligences, namely linguistics, mathematical logic, intrapersonal, interpersonal, musical, naturalist, visual-spatial, and kinesthetic. The importance of introducing parents to some of the intelligences possessed by every child that parents need to know so that parents understand that every child is intelligent so there is no freeze and no stagnation. The purpose of this activity is to provide counseling on the application of multiple intelligences for parents in the millennial era, precisely at Taman Anyelir 3 Depok, Java. It is hoped that this training will be able to increase parents' understanding and knowledge of the Multiple Intelligences possessed by each child and be able to apply it in everyday life.

Teachers as educators are expected to continuously improve their professional abilities, especially in the field of teaching, including elementary school teachers. However, there are still elementary school teachers who use conventional learning in delivering learning materials to students. As a result, students are less able to develop their cognitive, affective, and psychomotor abilities. One of the lessons that can overcome this is the APOS-based Open ended. Open-Ended is a type of learning in which the teacher provides a problem situation to students whose solutions or answers to these problems can be obtained in various ways. To implement this learning, learning stages are needed. In this case, the Open-Ended learning stage is based on APOS. APOS is a constructivist theory about how students construct concepts through 4 things, namely Actions, Processes, Objects, and Schema. These 4 things are done through the ACE cycle, namely activities, class discussions, and practice questions (Exercises). The results of this community service activity are that it turns out that this activity is able to provide alternative solutions to develop the abilities and dispositions of students at the elementary level through the implementation of APOS-based open ended learning.

The purpose of this service is to foster an entrepreneurial mindset or entrepreneurship. PKK women from Tanjung Barat sub-district rt 011, Rw 002. Jagakarsa sub-district, South Jakarta whose view is Dasawisma. The method we use is to use a Focus Group Discussion (FGD), seeking information directly from the head of the RT and several residents who are members of the dasawisma. After collecting data or information from the community, then we prepare tools and materials to provide the first is to explore the entrepreneurial potential of the community by expressing ideas through business proposals then making a product from a bucket and then filling it with fish and vegetables.

The growth of the mainstay area in Central Java is expected to be able to provide a positive break-even for the economic growth of the surrounding area or the area behind it (hinterland), through civilizing the sector or sub-sector base as a driver of the regional economy and economic linkages between regions. The main objective of the mainstay area is to accelerate development. The city of Salatiga which is the goal of this service and research based on its location has a strategic location.