Publication Search

Lombok Coffee Palace has a business brand called ETNIC COFFEE. CV. Lombok Coffee Palace is a partner of Lombok coffee farmers in Gunungsari District, West Lombok Regency. The problem faced by partners is the customer demand for healthier coffee where the coffee contains less caffeine or what is commonly known as decaffeinated coffee. The type of coffee that has a high caffeine content is Robusta coffee. So, processing is needed that can reduce the caffeine levels in robusta coffee. The solution that can be offered is providing training on processing decaffeinated robusta coffee and as a coffee product innovation. The method used in this training is counseling in the form of delivering material and discussions about decaffeinated coffee and coffee processing practices in the form of practicing how to process decaffeinated coffee. The output is in the form of a brochure resulting from the service which can be used by students and the community, especially target partners. In the long term, it is hoped that the activities that have been gained can provide progress for coffee business people.

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

The Community Service was carried out in Beji Village, East Ungaran District, which consisted of 13 RW 51 densely populated RT. Most of participant work in the private and government sectors. Some of entrepreneurs are held fish farming which are managed by the community as an additional necessity for life. To sum up, the implementation of Community Service in Beji village, sub-district East Ungaran can be concluded as follows: Community service activities in Beji Village, East Ungaran District, Semarang Regency run well so that participants gained knowledge which can be implemented. Participants were given an explanation on how to make good Biofloc pond fish food and providing tarpaulins to partners as a form of concern for developing biofloc ponds.

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

Graphic design has become a necessity in various areas of life, including branding and website design. Nowadays, graphic design has become an important part of various sectors of life, especially to support the economic and marketing sectors. Therefore, graphic design visual arts abilities and skills are very necessary. This is an opportunity to equip young people with graphic design skills. The results of a survey conducted by the service team showed that Medan city teenagers have a high interest in graphic design art. So real efforts need to be made to equip Medan city teenagers with graphic design skills. Therefore, in this community service activity, graphic design training and assistance was carried out using the Canva application to increase the creativity of Medan city teenagers. The method of implementing community service is in the form of lectures providing material directly by resource persons to partners.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

Opportunities for crime in the digital business world include various forms of threats, such as system hacking, theft of personal data, financial fraud, and other criminal acts that can harm companies and damage consumer trust. Digital business is a business activity that in its implementation utilizes technology as a medium, either when creating or in a series of marketing activities. In an effort to deal with opportunities for crime in the world of e-business, companies must prioritize information security, strict policy implementation, education and training for employees, as well as partnerships with security and government agencies. This research uses a qualitative literature study method by obtaining secondary data through published journal articles with the question "Are there many opportunities for crime in the utilization or use of e-business?". Based on this, it is clear that there are still many opportunities for crime in the digital business world and continue to occur, where the crimes that often occur are fraud, hacking, as well as cybercrime and cyberfraud.

Information Technology is technology used to manipulate data in various ways. For example, this technology can process, access, organize and store data. The aim of using information technology is to produce high quality information. Information and Communication Technology has influenced the way humans communicate, work and live. In the business sector, ICT has helped efficiency in business processes and communication between customers, employees and business partners. In the field of education, ICT has changed the way of teaching and learning, providing access to online educational resources, and opening up opportunities for distance learning as discussed this time regarding the utilization or use of information and communication technology in BANUH RAYA, SIMALUNGUN, which has a population of approximately 150 families where the use of technology in this area is still lacking due to network difficulties where sometimes residents have to climb to higher places to get a network. Information Technology is technology used to manipulate data in various ways. For example, this technology can process, access, organize and store data. The aim of using information technology is to produce high quality information. Information and Communication Technology has influenced the way humans communicate, work and live. In the business sector, ICT has helped efficiency in business processes and communication between customers, employees and business partners. In the field of education, ICT has changed the way of teaching and learning, providing access to online educational resources, and opening up opportunities for distance learning as discussed this time regarding the utilization or use of information and communication technology in BANUH RAYA, SIMALUNGUN, which has a population of approximately 150 families where the use of technology in this area is still lacking due to network difficulties where sometimes residents have to climb to higher places to get a network.

Abstract.The aim of this research is to analyze the implementation of the Social Security Administering Agency for work accidents experienced by workers and the implementation of the Social Security Administering Agency for work accidents experienced by workers. This research uses descriptive analytical research with a normative juridical approach. The results of this research show that BPJS Employment protects online motorcycle taxi partners with its five programs, namely; work accident insurance, old age insurance, death insurance, pension insurance and job loss insurance. The obstacle in employment protection for online motorcycle taxi partners is that there are still several online motorcycle taxi partners who are not registered as BPJS Employment participants due to various reasons, which means that protection for online motorcycle taxi partners is still not optimal.    

This research was conducted with the aim of analyzing the guarantees contained in profit sharing agreements such as mudharabah agreements contained in sharia banking. In this research, a normative approach is used. A normative approach is used to examine the provision of guarantees in production sharing agreements from the perspective of Muamalat jurisprudence. This research shows that profit sharing contracts such as mudarabah essentially have no guarantees, except for guarantees against the possibility of moral hazard on the part of the contracting parties. In practice, Islamic financial institutions, especially Islamic banks, remove mandatory guarantees from the profit sharing agreements they make with their partners (customers). However, keep in mind that the guarantee of absolute rights will only end if the loss arises due to your fault, negligence or breach of contract. If the loss is caused by negligence, or a breach of customer contract, then warranty coverage should not be addressed.

The Bina Village program is a learning activity for students to jump directly in the community. The activity requires students to contribute actively and creatively to partners. This community service activity is the education of garbage sorting for 1st grade students in Penangungan SDN, Trawas District, Mojokerto Regency. This community service activity involves 31 students and is carried out through two methods, namely board game socialization and 2D animation video viewing. The first stage, students are asked to watch interactive animated videos depicting organic and inorganic waste management. The content of this 2-dimensional animated video includes the definition of garbage, the impact of garbage collection, the types of garbage with color symbols to identify the type of garbage, and the benefits of garbage sorting. The second stage, students are involved in board games. The main focus of the material given is the sorting of organic and inorganic wastes. This is in line with the Adiwiyata program of the school, which is a caring and environmentally cultured school, and has a real program to integrate environmental preservation. Students contribute to creating educational and training facilities to develop students' motor and memory for waste sorting materials. This is expected to form an environmental awareness for students early on, encourage the behavior of the surrounding community in terms of garbage sorting, and preserve the environment for the future through recycling of garbage.

MSME Kerupuk 32 wants to create a competitive advantage so that it can compete to maintain the sustainability of its business by having halal certification and labels issued by BPJPH as the aim of the community service team providing assistance to help carry out the registration process. One of the things that can increase consumer confidence and is a value of excellence is by having recognition of the halalness of cracker products from the government through halal certificates and labels, besides that, because in Indonesia the majority of the population is Muslim, the government must guarantee the halalness of every product circulating in society which is a requirement. The main thing for Muslim consumers to consume food, in this case crackers. This mentoring activity goes through several stages, namely: preparation stage with interviews and observations with partners, document collection stage, account creation stage, data filling stage, data sending stage, validation process stage, inspection stage, halal certificate issuance stage, and certificate submission stage to partners. This mentoring activity ran smoothly and according to targets, and its success was marked by the issuance of a halal certificate which was handed over to partners. This activity can be continued to help MSMEs increase the value of their products in the eyes of consumers or the public so that it is hoped that they can increase sales and income for MSMEs in developing their businesses.

Geographically, Kadirejo village is located to the south of the Karanganom sub-district capital, which is still an integral part of the Klaten Regency area with a distance of 2 km from the sub-district capital and 7 km from the district capital, while from the provincial capital it is around 100 km. The Kadirejo village government has several parts of land that will have no access due to the closure of the Solo – Jogja toll road. To get around this, the Kadirejo Village Head wants to create a new tourist spot in the form of a Tiban market and fishing pond so that the village remains busy and increases the village's cash fund income through Bumdes. For this reason, the village head collaborated with academics to participate in planning the idea. The purpose of this community service is to help the community provide a brief description of partner problems and the goals of community service. The methods used are field surveys, data processing and reports. The final result is suggestions or recommendations regarding parking patterns and types of access roads to the tourist location in question. The recommended parking pattern is an island parking pattern with a type A fishbone shape (60° angle), and the road type is paving.

The purpose of this study is to determine the application of company resource management and supply chain management at the Grand Pet Shop. In conducting an analysis of business partners, researchers used qualitative methods in the form of direct interview techniques with the owner of the Grand Pet Shop. The results found through analysis, Grand Pet Shop has implemented a supply chain process including planning, processing, storage, shipping and returns of goods then partners have also involved 4 functional areas, namely marketing and sales, supply chain management (SCM), accounting and finance, and human resources in running their business as well as analyzing the use of Enterprise Resource Planning (ERP) is still not recommended at this time because there has not been found a suitability for Grand Pet Shop use due to the high cost and the Enterprise Resource Planning system is too complicated for Grand Pet Shops which are still SMEs, but do not rule out the possibility in the future.

Many businesses experienced losses due to the Covid-19 pandemic, one of which was Mitra who was laid off from his job due to his business going bankrupt. Partners have cake-making skills that they acquired while working. Mitra wants to open his own business but doesn't have the capital so he can't afford cake ingredients and machines. There are two problems with Partners, namely the production sector, Partners do not have capital and marketing problems, Partners do not know how to market their products. The goal of service is that partners have income and the business they run runs and develops. As a result of dedication, the provision of an oven machine has resulted in Mitra getting a lot of orders, as can be seen from the evaluation carried out over seven days of orders, usually only 3 bolus cakes every day, but now it can reach 15 bolus cakes every day. In conclusion, the oven provided by the Service Team is the result of a discussion group forum which is really needed by Partners. Partner's income has increased since the Service Team provided the oven to Partners as seen from the evaluation carried out by the Service Team

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.    

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

Growth and development is a continuous process that occurs from conception and continues until adulthood. The pre-school period is a golden age where stimulation of all aspects of development plays an important role in subsequent developmental tasks, where 80% of children's cognitive development has been achieved at pre-school age. However, in reality there are still many parents who do not understand the importance of screening and stimulating growth and development in children. Screening is carried out to detect irregularities early so that it will be easier to overcome them. Currently, the KPSP Pro application is available, which can be accessed via smartphone, which can be used by parents to carry out independent developmental screening of their respective children. The problems currently faced by partners are the minimal knowledge of parents regarding screening and stimulating growth and development in children, the lack of utilization of the facilities that are already available for conducting screening, many parents who are not open to technology, and do not understand how to access and use applications. KPSP Pro is also unable to utilize information from screening results. The solutions offered to partners are: conducting seminars for teachers and parents regarding the importance of screening and stimulating growth and development in children, informing regarding the availability of the KPSP Pro application, teaching how to access/download the KPSP Pro application, conducting roleplays, carrying out development screening using KPSP Pro and provide an understanding regarding the use of screening results. The results of this activity showed an increase in mothers' knowledge about developmental screening of preschool-age children.