Small and Medium Enterprises (SMEs) have a very important role for the economy of Indonesia, especially the economy of Tegal City, because the development of SMEs in Tegal City increases the absorption of the highest labor force compared with other business units. This study aims to analyze the application of accounting at SMEs in Tegal City and to determine whether SMEs in Tegal City have prepared financial statements in accordance with Financial Accounting Standards Entities Without Public Accountabulity (SAK ETAP). The sample of this research is SMEs in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in the preparation of financial statements of SMEs in the City of Tegal. The results showed that the implementation of accounting conducted by the perpetrators of SMEs in the city of Tegal is still very simple and the perpetrators of SMEs in the city of Tegal has not prepared financial statements in accordance with SAK ETAP due to lack of knowledge of SMEs regarding SAK ETAP.

Health cadres have a role to assist the government in improving community health status, reducing MMR and IMR. One of his roles is to become a Posyandu cadre in Aisyiyah. But in reality, cadres have a dual role. Therefore, the researcher intends to find out how far the participation of Health cadres is in Branch Aisyiyah, Yogyakarta City Branch. This research is a qualitative study and was conducted at the Branch of ‘Aisyiyah Yogyakarta City Branch in 2017. The number of participants was taken to have a saturated answer from the cadre of isy Aisyiyah. Test analysis with content analysis. The results obtained that the cadres ‘Aisyiyah collaborated with educational institutions both ‘Aisyiyah or Muhammadiyah to provide health education, health checks and treatment. Health related activities are carried out both in the activities of recitation, social gathering, study or routine meetings of warga Aisyiyah residents. Other programs that are running are TB Knocking, assistance in taking medicine, Posyandu Elderly Sakinah, and early detection of non-communicable diseases. ‘Aisyiyah cadres play a role in mutual cooperation" from, for and by the community ". The number of cadres and the age of keder ‘Aisyiyah is not a barrier to their performance. Complementarity and cooperation are the keys to the implementation of work programs in accordance with the aim of improving the level of public health. Young cadres as implementers, senior cadres as advisors. Based on the results of the study it can be concluded that Aisyiyah cadres play an active role to improve public health despite having a dual role.

The arrival of Islam on Java gave a new color to the ceremonies in the Javanese tradition, including the death ceremony. Although it is now "Islamic", some Muslims still reject the tahlilan tradition. They consider him to be an unclean bid'ah. Because the tahlilan tradition has never been disyariatkat by Allah and has never been done by the prophet and his friend. While those who support the tahlilan tradition assume that this tradition is tantamount to the teachings of reciting the holy verses of the Koran for the dead, which is an Islamic recommendation. In addition, the tahlilan tradition also contains social concerns. This paper aims to examine how the ritual tradition of death in Kejawen Islam. The researcher used a historical analysis approach. The ritual tradition of the death of Islam Kejawen is the reading of prayer for the deceased whose implementation is adapted to the Javanese cultural heritage before the arrival of Islam. the essence of this ritual is to foster the spirit of da'wah, build togetherness, draw closer to Allah through dzikir, prayer, and recitation of the Qur'an. So if this is the meaning of tahlilan, even though the practice is not in the Shari'a and the Sunnah, according to the researchers it is good to do it.

Abstract. Gunawan, Rizki MI, Anafarida O, Mahmudah N. 2021. Modeling potential distribution of Baccaurea macrocarpa in South Kalimantan, Indonesia. Biodiversitas 22: 3230-3236. Baccaurea macrocarpa is fruit tree that has a potential source of food and medicine. However, little is known about the occurrences and potential distribution of B. macrocarpa mainly in South Kalimantan. This study is the first to predict the distribution of B. macrocarpa in South Kalimantan using maximum entropy (MaxEnt). Modeling included 102 occurrence records with 19 bioclimatic variables, solar radiation, altitude, and slope. Temperature, solar radiation, and precipitation were the key environmental factor influencing the distribution of B. macrocarpa. The district of HS (Hulu Sungai Selatan), HT (Hulu Sungai Tengah), HU (Hulu Sungai Utara), BL (Balangan), and TG (Tabalong) were predicted as highly suitable areas (IHS 0.6-1) for this species. The MaxEnt model performed better than the random method with an Area Under Curve (AUC) value of 0.817, indicating that the model is good and informative model for habitat suitability of B. macrocarpa. The predicted model we presented here can help habitat conservation, biodiversity conservation planning and monitoring, and cultivation in the future for B. macrocarpa.

Kuliah Pengabdian Masyarakat ini bertujuan untuk menerapkan ilmu yang bersifat ihterdisipliner sehingga mampu menambahkan pengetahuan sekaligus meningkatkan ketrampilan mahasiswa dalam mengembangkan potensi dilingkungan masyarakat Desa Tanjung Agung  yaitu mengangkat potensi buah durian mahasiswa KPM Metro adakan pengelolahan Durian terutama dalam hal peningkatan produksi, dan pemasarannya. KPM dilaksanakan mulai tanggal Januari-Februari 2020 menggunakan metode Participatory Action Research. transfer IPTEK digelar dengan tata cara pembuatan beberapa jenis makanan olahan berbahan baku buah durian.