Objective: The objective of this study was to determine the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) antibacterial power of soursop leaf extract on Aggregatibacter actinomycetemcomitans (Aa) ATCC ® 6514™ growth. Methods:This study was experimental laboratory with post-test only control group design and consists of 8 treatment groups that were soursop leaf extract group with concentration 50%, 25%, 12.5%, 6.25%, 3.125%, and 1.5625% as well as negative control groups were brain heart infusion broth (BHIB) media and chlorhexidine as positive controls. Each treatment was done 3 repetitions. Testing the effectiveness of soursop leaf extract using dilution methods on BHIB and subculture media on Mueller Hinton Agar (MHA) media. The number of Aa ATCC ® 6514 ™ colonies was calculated manually using the total plate count method on the MHA media. Data were analyzed using Kruskal-Wallis test (p<0.05) followed by least significance different (LSD) test to see the significant mean difference between treatment groups.Results: Concentration of MIC from soursop leaf extract on Aa ATCC ® 6514™ growth was 1.5625% and MBC was 6.25%. LSD assay results showed significant difference effect (p<0.05) Aa ATCC ® 6514™ from each treatment group. Conclusion:Soursop leaf extract has antibacterial effectivity against Aa ATCC ® 6514 ™.

Purpose: This study was to determine the Minimal Inhibition Concentration (MIC) and Minimal Bactericidal Concentration (MBC) soursop leaf extract antibacterial activity against bacteria Staphylococcus aureus ATCC® 25923TM at a concentration of 100, 90, 80, 70, 60 and 50%. Method: This study is an experimental laboratory with design Post Test Only Control Group Design by using soursop leaf extract at a concentration of 100, 90, 80, 70, 60 and 50% respectively. Each test is repeated four times to determine the average Minimal Inhibition Concentration (MIC) and Minimal Bactericidal Concentration (MBC). Soursop leaf extract is made by the dilution method using a medium Nutrient Broth (NB) and sub-cultured on Mannitol Salt Agar (MSA). The number of colonies of Staphylococcus aureus ATCC® 25923TM are counted using a manual calculation in the media Mueller Hinton Agar (MHA). Test Kruskkal Wallis there are differences in the antibacterial effect that was significant (p <0.05), soursop leaf extract against Staphylococcus aureus ATCC® 25923TM from each treatment group. Results: The minimum inhibitory concentration was 90% and the minimum bactericidal concentration is 100% committed. The number of colonies of Staphylococcus aureus bacteria ATCC® 25923TM at 100% concentration 0 CFU/mL 90% 234.50 CFU/ml and at concentrations of 80, 70, 60 and 50% could not count the number of colonies due to > 300 CFU/mL. As for the diameter of inhibitory zone at 100% concentration 10,625 mm, 90% 8,875 mm, 6,750 mm 80% and 70%, 60%, 50% reporting no inhibition zone diameter. Conclusion: The p-value of Kruskkal Wallis is p<0,05 which shows that there is a significant difference between the inhibition of soursop leaf extract with a concentration of 100, 90, 80, 70, 60 and 50% on growth of Staphylococcus aureus ATCC® 25923TM. Thus, soursop leaf extract has antibacterial effects against the growth of Staphylococcus aureus ATCC® 25923TM.

SMEs is one of the important pillars in the national economic development who to date, are still faced with its classical issue in obtaining additional capital funding. The securities crowdfunding concept that was introduced to be the solution for SMEs is yet to reach the 64,2 million SMEs in Indonesia due to SMEs’ difficulties in complying to the regulatory requirements. Therefore, the objective of this research is to analyze the legal factors that may affect SMEs’ interests in obtaining capital funding via the securities crowdfunding concept. This research is conducted by using quantitative approach and analyzed by using the confirmatory factor analysis and descriptive analysis methods based on the primary data collected from 50 SMEs in BPC HIPMI Medan on a purposive sampling basis. Based on the research findings, the implementation of the disclosure principle in POJK 57/2020 are mainly the cause of SMEs’ inability and affecting interests in the securities crowdfunding concept. Therefore, further development of POJK 57/2020 as the regulatory basis of the securities crowdfunding concept are essential in supporting SMEs’ exponential growth in the future.

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Laporan keuangan sangatlah penting bagi suatu perusahaan dan adanya kemajuan teknologi mempermudah perusahaan dalam menyusun laporan keuangan. Laporan keuangan memberikan informasi tentang kondisi perusahaan. Laporan keuangan yang disusun adalah laporan neraca, laba rugi, perubahan ekuitas pemilik, dan laporan arus kas. Dalam penyusunan laporan keuangan harus disusun sesuai dengan pedoman yang berlaku yaitu Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Hal ini dapat memberikan informasi yang akurat kepada pemilik perusahaan tentang kondisi perusahaan. Perusahaan jasa JW Net belum melakukan penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku di Indonesia. Untuk itu, Software Accurate Online dapat membantu perusahaan jasa JW Net dalam melakukan penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku umum di Indonesia.