Loa Kulu Kota merupakan salah satu Desa Mandiri yang berada di Kabupaten Kutai Kartanegara Kalimantan Timur. Berdasarkan data yang diperoleh ternyata Desa Loa Kulu Kota merupakan lumbung penyedia ikan Nila terbesar di Kabupaten Kutai Kartanegara sehingga Desa ini memiliki potensi yang tinggi dalam bidang perikanan, namun belum dikembangkan secara maksimal sebagai sumber penghasilan masyarakat. Hal ini dikarenakan rendahnya ketrampilan dan pengetahuan masyarakat dalam pengelolaan potensi yang ada di Desa. Selama ini Kelompok Wanita Tani Desa Loa Kulu Kota telah melakukan usaha olahan ikan berupa kerupuk Amplang dari ikan Belida, namun ikan Belida sering mengalami kendala ketersediaannya, sehingga usaha ini menjadi tersendat. Dengan melihat potensi yang dimiliki Desa dan permasalahan tersebut, melalui kegiatan KKN 46 Kondisi Luar Biasa (KLB) Universitas Mulawarman berupaya membantu untuk meningkatan pemahaman dan pengetahuan masyarakat dalam inovasi produk olahan ikan dengan kegiatan penyuluhan,  pelatihan  dan pendampingan untuk mengembangkan wirausaha masyarakat khususnya kepada Kelompok Wanita Tani Desa Loa Kulu Kota, mengenai cara memproduksi pengolahan ikan Nila menjadi kerupuk mentah dan Abon ikan Nila.  Metode dilakukan dengan memberikan pengetahuan (penyuluhan), demonstrasi serta peragaan melalui video dan pendampingan serta berdiskusi secara virtual dengan aparat Desa dan Kelompok Wanita Tani. Dari kegiatan pengabdian masyarakat ini Aparat Desa dan KWT merasa sangat terbantu karena sudah dapat pengetahuan untuk mengembangkan wirausaha melalui pengolahan ikan Nila. Dan saat ini Kelompok Wanita Tani sudah memproduksi kerupuk ikan Nila  untuk penyediaan ke luar Desa dan ke luar Kalimantan Timur.

This study aims to answer the questions that become the formulation of the problem “How is the method of measuring the Qibla direction of the supermarket prayer room in Cirebon City” and “How to analyze the accuracy of the supermarket prayer room Qibla direction in Cirebon City.” This study uses qualitative research; the data collected uses observation, interviews, documentation, and literature study. They were then analyzed by the descriptive analysis method in narration. The results of this study: that the Qibla direction of the supermarket in Cirebon City has all measured the Qibla direction. The method of measuring the Qibla direction was carried out by the musala supermarket, where the author’s research uses the Qibla compass and the Qibla direction application on the smartphone. Of course, using the Qibla direction application on a smartphone is an inaccurate method. This method’s method is partly an error in determining the Qibla direction. Due to his ignorance of astronomy in measuring the Qibla direction and ignorance of the magnitude of the Qibla direction angle in the Cirebon City area, resulting in the Qibla direction of the supermarket in the Cirebon City area experiencing a wrong Qibla direction.

The Javanese Islamic Aboge calendar is one of the local Indonesian calendars whose calculations are static and standard. The Javanese calendar is a special calendar because it is a blend of Islamic culture and Javanese Hindu-Buddhist culture whose calculations are based on the moon around the sun. Astronomically, the Javanese calendar is classified as a mathematical calendar, while the Hijri calendar is an astronomical calendar. Methodologically this paper is a Research Library where the data collected comes from library sources that are considered representatively related to the object of this study. This paper is descriptive-analytical, where this paper will explain and explain the truth and error of a fact. Then also analytically developed in a balanced manner by looking at the advantages and disadvantages of the object under study. According to the reckoning rukyah discourse, the Aboge system which includes 'urfi reckoning is no longer relevant to what is required by syara' and cannot be used in determining the beginning of the Lunar month related to the implementation of worship (determination of Ramadan fasting and holidays). Because according to this system, the age of Sha'ban remains 29 days while the month of Ramadan also remains 30 days.