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Agro-industry is a strategic sector that supports rural economic growth and food security. Agro-industry, as a strategic sector, often faces challenges in financial management, which have an impact on business stability and sustainability. This research analyzes the financial performance of the Tahu Bulat Putra Mandiri Agroindustry in Ciamis Regency based on liquidity, solvency and profitability ratios. Financial report data for the last three years (2022-2024) was analyzed using the case study method by calculating financial ratios, such as current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets (ROA), and return on equity (ROE). The results show fluctuations in financial performance, where the liquidity ratio is good enough to meet short-term obligations, but solvency reflects high financial risk due to dependence on debt, while profitability experiences a decrease in efficiency in generating profits. This research recommends improving capital structure, increasing operational efficiency, and business diversification to ensure the company's financial sustainability and stability.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

Improving teacher competency is a key factor in improving the quality of education. One of the latest innovations in teacher professional development in Indonesia is the Merdeka Mengajar Platform (PMM), a digital-based platform designed to provide flexible access to independent training. This study aims to evaluate the effectiveness of PMM in improving teachers' pedagogical and professional competencies, especially in the context of educational transformation in the digital era. The method used is a literature study, by collecting and analyzing relevant literature from reputable academic sources. The results of the study indicate that PMM significantly improves teacher competency through interactive modules, online learning communities, and digital resources designed for learning personalization. Teachers who participate in training through PMM show better ability in implementing innovative learning strategies compared to those who do not use this platform or participate in traditional training. However, the effectiveness of PMM can be influenced by teachers' technological readiness and digital literacy, especially in areas with limited infrastructure. This study highlights the importance of supporting technology-based education policies to ensure that the benefits of PMM can be felt inclusively and sustainably. In conclusion, PMM is a promising solution to address the teacher training gap in Indonesia, but requires a strategic approach to improve its access and effectiveness. Further research is needed to evaluate the long-term empirical impact of this platform on teacher professional development and student learning quality.

Independent Learning Independent Campus (MBKM Mandiri) activities are mandatory activities for every student of the Faculty of Teacher Training and Education, Widya Mandira Catholic University, Kupang to gain new knowledge and gain factual experience from the place where the field activities are carried out. MBKM activities outside the classroom are carried out through community service. Community service is carried out through social service activities that take place at SMA Negeri 4 Kupang and Pantai Warna Oesapa, Kec. Kelapa Lima, East Nusa Tenggara Province. Social service activities aim to increase the participation of MBKM students and school residents, to be directly involved in social service, and to direct students to be able to create a clean, healthy, and comfortable environment. This community service uses a participatory method of implementation, where this method involves direct collaboration between KKN participants and school residents. The results of this study indicate that the social service activities carried out provide enormous benefits where the school and beach environments become more beautiful, neat, and well-maintained.

This research aimed to determine the influenced of perceived ease of use and perceived usefulness on continuance intention of Kopra by Mandiri which is mediated by trust in the Tapal Kuda area. This research used the Explanatory Research type. Researchers used the proportional random sampling method or random sampling. The author used the determination of the sample size in this research based on the Slovin method as a measuring tool for calculating sample size so that research could be made easier. The number of research samples determined using the Slovin formula was 321 people. The data analysis method used Structural Equation Modeling (SEM) with the SmaprtPLS application. The results of the research showed that Perceived Ease of Use influenced Trust Kopra by Mandiri in the Tapal Kuda area. Perceived Usefulness influenced Trust Kopra by Mandiri in the Tapal Kuda area. Perceived Ease of Use influenced Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Perceived Usefulness influenced Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust influenced the Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust mediated the influence of Perceived Ease of Use on Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust mediated the influence of Perceived Usefulness on Continuance Intention of Kopra by Mandiri in the Tapal Kuda area.

This training aims to increase entrepreneurial interest and ability to utilize social media among housewives in Jero Gunung Village, West Sakra District, East Lombok. In today's digital era, social media has become an effective tool for promoting products and services, as well as expanding market reach. However, many housewives still lack understanding on how to utilize it optimally. This training activity consisted of educational sessions on the basics of entrepreneurship, marketing strategies, and the use of social media as a business platform. In addition, this training also provides assistance in planning and managing small businesses that have the potential to increase family income and realize an independent economy. The results of the training showed an increase in participants' knowledge and skills in entrepreneurship, as well as their increased confidence to start a new business or develop an existing one. Thus, this training is expected to have a positive impact on the family economy and community welfare in Jero Gunung Village.

The aim of this research is to analyze internal and external factors and determine strategy choices in developing the round tofu agroindustry. This research uses a qualitative approach with case study methods and SWOT matrix analysis. Internal Strength Factors (Strength): Putra Mandiri's tofu agroindustry has well-organized management, adequate processing machine capabilities, and maintained product quality. Weakness: Increasing employee capacity is still situational, and processing machines are not yet equipped with an automatic system. External Factors: Opportunities: There is demand for round tofu products from outside the island, soybeans are available as raw materials, and the majority of competitors are in Cipaku District, providing room for expansion. Threat: Round tofu products have limited durability, raw material prices tend to fluctuate, and price competition is tight. Based on the SWOT analysis, the strategy that can be implemented is the S-O (Strength-Opportunity) Strategy, namely by maximizing the quality of round tofu, meeting market demand, collaborating with other factories, and establishing partnerships with modern markets to expand product distribution.

The importance of implementing Community Service (PKM) in the Tri Dharma of Higher Education can make a positive contribution to society. The implementation of this PKM is entitled "Innovation in Making Gropak Made from Cassava in the Dasawisma Group in Central Sokaraja Village RT 2 RW 7 in an Effort to Pioneer Independent Business Opportunities." This Community Service will be carried out on Jalan Sidodadi RT 2 RW 7 Sokaraja Tengah Banyumas. The method used in implementing PKM is a participatory approach, lectures, and an FGD (Focus Group Discussion) approach containing counseling on how to find out how to create greater space for women who want to try to develop themselves through productive efforts. Other benefits of women's empowerment through a creative economy by utilizing natural resources as an effort to empower women in improving the economy of dasawisma groups and village communities. Apart from that, it is hoped that with community service, the existence of universities can contribute to the development of the application of science to society. It is hoped that the knowledge gained in this community service will provide further insight into the use of natural potential to optimize the role of women, especially in improving the family economy so that women can be independent, especially in Sokaraja Tengah Village, Sokaraja Banyumas District, Central Java.

ABSTRACT This article discusses curriculum innovation and literacy from the perspective of two Indonesian education ministers, Muhadjir Efendi and Nadiem Makarim, who brought significant changes to the Indonesian education system. Muhadjir Efendi introduced the full day school program and zoning policy, which sparked pros and cons among the community regarding its implementation. On the other hand, Nadiem Makarim introduced the concept of Merdeka Belajar which focuses on independent learning and developing student character through National Examination reform, Minimum Competency Assessment, simplification of RPP, and flexibility in admitting new students (PPDB). This article explores how the policies of the two ministers seek to improve the quality of education in Indonesia, although they still face challenges in implementation and acceptance by society. ABSTRAK Artikel ini membahas inovasi dan literasi kurikulum dalam perspektif dua menteri pendidikan Indonesia, Muhadjir Efendi dan Nadiem Makarim, yang membawa perubahan signifikan dalam sistem pendidikan Indonesia. Muhadjir Efendi memperkenalkan program full day school dan kebijakan zonasi, yang memicu pro dan kontra di kalangan masyarakat terkait penerapannya. Di sisi lain, Nadiem Makarim memperkenalkan konsep Merdeka Belajar yang berfokus pada pembelajaran mandiri dan pengembangan karakter siswa melalui reformasi Ujian Nasional, Asesmen Kompetensi Minimum, penyederhanaan RPP, dan fleksibilitas dalam penerimaan siswa baru (PPDB). Artikel ini mengeksplorasi bagaimana kebijakan kedua menteri tersebut berupaya untuk memperbaiki kualitas pendidikan di Indonesia, meskipun masih menghadapi tantangan dalam implementasi dan penerimaannya oleh masyarakat.

PT Primayudha Mandirijaya merupakan suatu perusahaan yang bergerak dibidang pemintalan benang yang terletak di Desa Ngadirojo, Kecamatan Ampel, Kabupaten Boyolali, Provinsi Jawa Tengah. Pada data produksi benang cotton pada bulan Februari 2024 cacat yang paling sering terjadi yaitu cacat kotor sebanyak 21 unit, cacat stitching sebanyak 15 unit dan cacat non standar sebanyak 8 unit. Studi ini menggunakan metodologi Six Sigma yang bertujuan untuk mengurangi tingkat cacat dengan mendorong pemahaman, pengukuran dan perbaikan proses. Lima fase Six Sigma adalah Define, Measure, Analize, Improve dan Control. Upaya yang dilakukan untuk menurunkan ambang batas kecacatan pada PT Primayudha Mandirijaya, memberikan pemahaman mengenai penggunaan mesin dan perawatan mesin, melakukan pengecekan dan lebih meningkatkan kebersihan mesin, SOP di share ke operator dan di tempel di mesin, dan memberikan pemahaman bagaimana menciptakan kenyamanan lingkungan saat bekerja.

PT Primayudha Mandirijaya merupakan suatu perusahaan yang bergerak dibidang pemintalan benang yang terletak di Desa Ngadirojo, Kecamatan Ampel, Kabupaten Boyolali, Provinsi Jawa Tengah. Pada data produksi benang cotton pada bulan Februari 2024 cacat yang paling sering terjadi yaitu cacat kotor sebanyak 21 unit, cacat stitching sebanyak 15 unit dan cacat non standar sebanyak 8 unit. Studi ini menggunakan metodologi Six Sigma yang bertujuan untuk mengurangi tingkat cacat dengan mendorong pemahaman, pengukuran dan perbaikan proses. Lima fase Six Sigma adalah Define, Measure, Analize, Improve dan Control. Upaya yang dilakukan untuk menurunkan ambang batas kecacatan pada PT Primayudha Mandirijaya, memberikan pemahaman mengenai penggunaan mesin dan perawatan mesin, melakukan pengecekan dan lebih meningkatkan kebersihan mesin, SOP di share ke operator dan di tempel di mesin, dan memberikan pemahaman bagaimana menciptakan kenyamanan lingkungan saat bekerja.

This study aims to explore the role of entrepreneurship-based social studies learning in building the independent character of 5th grade elementary school students. Using a qualitative approach, this study examines the impact of implementing entrepreneurial learning in the context of social studies on the development of students' independent attitudes, social skills, and ability to innovate. Data were obtained through literature review and content analysis of various relevant literatures, as well as observation of entrepreneurship learning practices in elementary schools. The results show that entrepreneurship-based social studies learning significantly contributes to improving students' independent character, including the ability to make decisions, manage resources, and innovate in solving problems. In addition, this learning also strengthens students' social skills, such as cooperation, communication and leadership. This research suggests that entrepreneurship-based social studies learning should be further expanded at the primary school level to support better development of students' independent character and prepare them to face future social and economic challenges.  

In achieving targets, a company cannot be separated from organizational culture, where a company has rules as a differentiator from other companies, the difference is what becomes a characteristic in the company and the different characteristics are called organizational culture. According to Stoner et al (in Fauzi et al 2016:4) organizational culture is a combination of patterns of several basic assumptions, behaviors, stories, and also other ideas. While organizational culture is a very important appreciation such as values, beliefs, and ethics formed by a group that is shared by all members of the organization. This study aims to test: (1) organizational culture influences organizational commitment at PT. Laris Mandiri Pratama, (2) the work environment influences organizational commitment at PT. Laris Mandiri Pratama and (3) organizational culture and work environment influence organizational commitment at PT. Laris Mandiri Pratama. The design of this study is quantitative research and is a survey study. The research population is all employees of PT. Laris Mandiri Pratama and a sample of 38 respondents with Multiple Linear Regression data analysis. Based on the results of the T-Test (Partial Test), partially the Organizational Culture variable (X1) from t count 2.088 > t table 1.659 shows that organizational culture has a significant effect on organizational commitment, partially the Work Environment variable (X2) from t count 3.197 > t table 1.659 shows that the work environment has a significant effect on organizational commitment. While the F-test (Simultaneous Test) F count 29.976 > F table 3.27 proves that organizational culture and work environment significantly affect organizational commitment.

Background: Lower back pain is common in pregnant women, especially in the third trimester, due to physiological changes such as weight gain, shifts in the body’s center of gravity, and ligament relaxation. Prenatal exercise is a non-pharmacological method that improves flexibility, strengthens muscles, and enhances posture, reducing lower back pain. However, its implementation remains limited due to a lack of education and supporting facilities. Objective: This study evaluates the effect of prenatal exercise on lower back pain reduction in third-trimester pregnant women at the Independent Practice of Midwife Novia Br Karo, Sunggal District, Deli Serdang Regency. Method: A pre-experimental design with a one-group pretest-posttest approach was used. The study included 32 third-trimester pregnant women experiencing lower back pain. Prenatal exercise was provided, and pain levels were measured before and after using an observation sheet. Results: Before the intervention, most respondents (53.1%) reported moderate pain. After prenatal exercise, the majority (59.4%) experienced reduced pain in the mild category. The Wilcoxon test yielded a Z value of -3.122 with p = 0.002 (p < 0.05), indicating a significant effect of prenatal exercise in reducing lower back pain. Conclusion: Prenatal exercise effectively reduces lower back pain intensity in third-trimester pregnant women. It should be promoted as a non-pharmacological intervention for pregnancy-related back pain and incorporated into maternal health programs.

The results of the 2018 Riskesdas show an increase in the prevalence of non-communicable diseases (NCDs) compared to 2013 data, such as cancer, stroke, chronic kidney disease, diabetes mellitus, and hypertension. The prevalence of diabetes mellitus increased from 6.9% to 8.5%, while hypertension increased from 25.8% to 34.1% based on blood sugar and blood pressure examinations. In this context, community empowerment is very important to increase awareness of the importance of routine health checks and early detection of NCDs. One strategic effort is the establishment of Posbindu in each region to facilitate public health checks. However, several regions, including Cipta Graha Mandiri Housing in Tasikmalaya City, do not yet have Posbindu due to low community participation in routine health checks and limited procurement of Posbindu by the Health Center. This condition risks making people unaware of their health problems, which can cause serious complications and reduce quality of life. Through this empowerment program, it is hoped that the community will be more active in maintaining their health, carrying out early detection of NCDs, and increasing awareness of the importance of a healthy lifestyle.

PT Primayudha Mandirijaya adalah perusahan manufaktur pemintal benang yang pada setiap kegiatan produksinya mesin sangat berperan penting. Salah satu mesin produksi pengolah material rayon menjadi sliver yaitu mesin carding. Penelitian ini membahas mengenai perawatan dan perbaikan unit mesin carding di spinning 3 PT Primayudha Mandirijaya yang menyebabkan penurunan kinerja produktivitas pada tahap selanjutnya yaitu drawing menjadi tidak optimum. Tujuan dari penelitian ini untuk mengetahui komponen mesin carding yang memiliki nilai RPN (Risk Priority Number) paling tinggi dan melakukan evaluasi pada komponen tersebut. Pada penelitian ini metode yang digunakan adalah metode FMEA (Failure Mode and Effect Analysis). Kegagalan dari setiap komponen akan dilakukan perankingan dengan menghitung nilai RPN untuk menentukan komponen prioritas perbaikan. Berdasarkan hasil analisis menggunakan metode FMEA diperoleh nilai rata-rata skala Risk Priority Number (RPN) yaitu 161,6, dan komponen yang menjadi pritoritas utama adalah Mounting Doffer sebesar 360, kemudian Stationary Flat dengan RPN sebesar 280, delivery roll dengan RPN sebesar 175, dan Belt Cylinder dengan RPN sebesar 168. Faktor penyebab kegagalan setiap komponen adalah lifetime tercapai, kelalaian manusia, dan perbedaan antara komponen import dan lokal.

This research aims to determine the impact of Project Based Learning (MBKM) on Problem Solving for Undergraduate Students in Educational Technology at Bina Mandiri University, Gorontalo. The research method used is a qualitative and quantitative approach at four research stages. According to Creswel and Clark, mixed methods research is a research design with philosophical assumptions as well as being an inquiry method. As a methodology, this mixed research involves philosophical assumptions that guide the direction of data collection and analysis, as well as cultivating qualitative and quantitative research approaches throughout many phases of the research process. This research is in the first stage, namely identifying problem solving for Bachelor of Educational Technology students and measuring the effectiveness of MBKM project-based learning at UBMG. The results of the research show that project-based learning (MBKM) can influence Problem Solving for students in the Bachelor of Educational Technology study program at Bina Mandiri University, Gorontalo. This can be seen from the achievement of the problem solving method indicator for the Educational Technology S1 PRODI students, which was initially 75%, increasing to 87% after participating in project-based learning (MBKM) for one semester. The conclusion of this research is that project-based learning (MBKM) has a positive impact on improving problem solving skills in undergraduate students in educational technology so that it can be applied to subsequent learning processes.

This research aims to understand and analyze Article 73 of Government Regulation No. 11 of 2021 on Village-Owned Enterprises (BUM Desa) with a focus on the transformation of Community Revolving Funds (DBM) from the former PNPM MPd into BUM Desa bersama LKD). The research discusses the use of DBM assets from the former PNPM MPd as capital in the formation of BUM Desa bersama LKD, as mandated by Article 73 of Government Regulation No. 11 of 2021 on Village-Owned Enterprises. This regulation is in accordance with the mandate of Law No. 6 of 2023 on the Enactment of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation as a Law and Law No. 3 of 2024 on the Second Amendment to Law No. 6 of 2014 on Villages. The data collection technique used in this research is documentation with an analytical matrix instrument. This study employs a normative juridical legal research method, as the title indicates a juridical review. The research concludes that the management of DBM from the former PNPM MPd must transform into BUM Desa bersama LKD to provide a legal foundation and certainty for DBM activities, ensure the preservation of communal assets in one sub-district, and utilize DBM assets from the former PNPM MPd as capital in the establishment of BUM Desa bersama LKD. The issuance of Government Regulation No. 11 of 2021 on BUM Desa is seen as the government's responsibility in overseeing the management of DBM from the former PNPM MPd as part of poverty alleviation efforts.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

CV Wangun Mandiri is a manufacturing company that produces tapioca flour. In order to achieve maximum profit targets and smooth production activities, the company is faced with problems relating to the amount of tapioca flour products due to the uncertainty of its demand that tends to fluctuate and the imbalance of machine capacity. Therefore, it is required to plan the amount of production using the forecasting and fuzzy inference system approach as an effective method to determine the optimal production level. This research relies on the availability of datasets to determine the appropriate forecasting method and fuzzy method. The Fuzzy Mamdani method concludes that CV Wangun Mandiri can produce 82.9 tons to maximize existing demand and the capacity of its machines.