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This research purposed to analyze the financial performance of PT. Indo-Rama Synthetics Tbk. The research was conducted using a quantitative approach with financial reports as a data source to examine financial performance based on profitability ratios, liquidity ratios, activity ratios and solvency ratios. The research examines financial performance starting from 2020 to 2022 with financial reports obtained from the official website of the Indonesia Stock Exchange (BEI). Based on the results of the analysis, it was found that in the profitability assessment only the return on assets ratio had reached the efficient criteria, while the net profit margin and return on equity ratios were considered inefficient. In assessing liquidity, the current ratio and quick ratio are not yet liquid. Activity assessment through inventory ratios, fixed asset turnover and total asset turnover is considered to have not met the efficient level each year. Meanwhile, in the solvency assessment, it was found that the overall ratios used, namely the debt to asset ratio and the debt to equity ratio, met good criteria.

Mudharabah contracts are the main type of choice that people are interested in for sharia financing. Mudarabah is an agreement in which an item is sold at cost price plus profit, with the seller obliged to transparently disclose the purchase amount to the buyer, including the profit margin received. This research uses the Literature Review method, namely comparing and analyzing theories that are relevant to the research problem being faced. The aim of the research is to analyze further how the profit sharing ratio is distributed in mudharabah contracts, as well as analyze what sharia principles are applied during the mudharabah agreement process so that there are no misperceptions when the contract is agreed to take place. Of the research can provide information regarding the mechanism for distributing the ratio for the proceeds of mudharabah contracts and are expected to be able to apply sharia principles at the time of the contract.

This study aims to examine the impact of NPM, ROI, and ROE on stock prices. The population of this research consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. This study uses secondary data obtained from the financial statements of infrastructure companies listed on the IDX between 2019 and 2022, which were accessed through the website www.idx.co.id.  The research population consists of 23 infrastructure companies listed on the IDX during the 2019-2022 period. Purposive sampling was used to select a sample of 81 observations, which were analyzed using multiple linear regression. The results show that NPM has an effect on stock prices, while ROI and ROE do not have an impact on stock prices.

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market

Purpose of the Study :This study aims to explore the challenges of multiculturalism in Indonesia within the context of citizenship and the recognition of local cultures. It focuses on how cultural diversity can be managed to form an inclusive national identity and address issues such as marginalization, homogenization, and ethnic conflicts. Methodology : The research employs a literature review and qualitative analysis of primary and secondary sources. Data was gathered through a review of existing literature, interviews with community leaders, and observation of public policies related to multiculturalism in Indonesia. Findings : The study reveals that marginalization of local cultures and homogenization due to globalization are major challenges. Conflicts between ethnic groups have also increased due to tensions related to cultural and economic differences. Current public policies do not fully reflect the country's cultural diversity. Conclusion : To address these challenges, it is necessary to strengthen multicultural education, preserve local cultures, and foster intercultural dialogue. Effective management of globalization's impact is also crucial to maintaining cultural diversity. With these measures, Indonesia can build an inclusive and harmonious national identity while reinforcing social cohesion.

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

Tax revenue from this sector is not small, so the government must optimize its services and also be able to provide stimulus to the community so that they are willing to pay taxes, because with the high tax revenue from this sector, financing for regional development will be able to be carried out properly. This research aims to determine the influence of taxpayer income, service quality and understanding of tax literacy in Keboledan Village. This research is with a quantitative descriptive approach. Data analysis technique with multiple linear regression analysis. The population in this study is all taxpayers in Keboledan Village of 2.39 people. The sampling technique in this study used the Slovin formula with a margin of error of 5% obtained by 343 respondents. The results of this study obtained a t-value of 4,115>1,967 and a significance value of 0.000<0.05, which means that taxpayer income has a positive and significant effect on the compliance of land and building tax taxpayers in Keboledan Village. The quality of service has a t calculation of 4,434>1,967 and a significance value of 0.000<0.05 which means that the quality of service has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. The understanding of tax literacy has a t count of 8,131>1,967 and a significance value of 0.000<0.05 which means that the understanding of tax literacy has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. It is believed that taxpayer income, service quality and tax literacy understanding together affect land and building tax compliance in Keboledan Village.

This study investigates the role of customary law in determining citizenship status in Indonesia, with a particular emphasis on how customary law interacts with the state legal system and how this impacts Indigenous communities. Indigenous communities often face administrative issues, such as the process of citizenship registration and access to public services, due to the misalignment between uniform state laws and traditional local customary laws. This study found the main issues faced by indigenous communities in Indonesia, such as legal uncertainty and social marginalization. This research aims to comprehensively study the influence of customary law on the determination of citizenship status in Indonesia and to compare it with experiences in other countries. The research method used is normative, doctrinal, or library research method. This study provides information on how to improve the integration between customary law and state law to create a citizenship system that is fairer and more inclusive for Indigenous communities. Reducing inequality and increasing the participation of indigenous communities in social and political life is expected through policy reforms that take into account the needs of indigenous peoples.

This study explores the intersection of citizenship and land tenure, examining how legal frameworks influence access to land and impact social identities within agrarian contexts. Employing doctrinal legal research, this research synthesizes literature and analyzes primary legal sources to uncover the principles governing land rights as they relate to citizenship status. The study utilizes a combination of statutory, case, conceptual, historical, and comparative approaches to provide a comprehensive view of land tenure systems across different regions and cultures. Findings indicate that citizenship status significantly affects land ownership and tenure security, often marginalizing certain groups such as women, indigenous communities, and non-citizens. The results underscore the need for legal reforms that recognize equitable land rights and address social disparities within land governance frameworks. This research contributes to the ongoing discourse on agrarian law, advocating for policies that prioritize social justice and inclusivity, thereby enhancing sustainable development and resource management.Keywords: agrarian law, land ownership rights, citizenship dynamics, Indonesian citizens, legal framework.  

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.

This research aims: (1). To determine the productivity of snake fruit farming in Sindang Kasih Village, (2). Knowing the margin, costs and marketing channels for snake fruit in Sindang Kasih Village, and (3). Knowing the marketing efficiency of snake fruit farming in Sindang Kasih Village. The analysis in this research is analysis and uses primary data and secondary data. Determining the population in this research uses the census sampling method, while in marketing institutions the Snowball Sampling method is used. The results of this research show (1). The total productivity of salak farmers is 5,533 Kg/Ha/Year with an average of 2,160 Kg/Ha/Year in one harvest season. (2). There are 3 salak marketing channels in Sindang Kasih Village, namely Channel I: (Farmers - Consumers) direct channel, Channel II: (Farmers - Collectors - Retailers - Consumers) indirect channel, and Channel III (Farmers - Retailers). - Consumer) indirect channels. Successive marketing margin, namely channel I, is IDR. 12,500/Kg, Channel II at the collector level has a margin of Rp. 2,000/Kg and at the retailer level it has a margin of Rp. 5,000/Kg, and for channel III margin, at the retailer level the margin is IDR. 13,000/Kg. (3). The results of the analysis of (Farmer's Share) from the three channels, respectively Channel I is 100%, channel II is 41.67% and channel III is 64%

This aims to determine the profitability ratio to measure financial performance at PT Fast Food Indonesia. This research uses quantitative methods and focuses on finding out how Profitability ratios measure financial performance at PT Fast Food Indonesia Tbk from 2019 to 2023. Based on the results of research that has been carried out using profitability ratio calculations, namely Net Profit Margin, Return On Assets, and Return On It is known that Equity at PT Fast Food Indonesia Tbk experiences fluctuations every year except 2023. So it is concluded that the company's financial performance after being calculated using these three indicators is still below the industry average standard except in 2023 capable of being above industry standards.

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.

The purpose of this innovation is to add to the menu at Resto kebun Naga Poernama. Data collection was carried out by organoleptic tests on 25 people conducted by lecturers, industry and consumers. Based on the tabulation of organoleptic test data, the author can conclude that the Dragon Fruit Uduk Rice at Resto Kebun Naga Poernama. from the results of the calculation on the level of liking obtained the value in the main test as follows: appearance 80% (very like), 20% (like). Color 68% (very like), 32% (like). Aroma 44% (very like). 56% (like). Texture 76% (like), 24% (like). Taste 84% (like very much), 16% (like). Taste 80% (really like), 20% (like). so it is stated that Tamagiri Dragon Fruit Shrimp Rice is liked and acceptable by panelists. After obtaining the results of the Break Event Point calculation, it is concluded that for 1 portion of Tamagiri Dragon Fruit Shrimp Rice, it is Rp.6,075, while the selling price per portion is Rp.16,000 with a food cost of 37%, BEP of 166 pcs, fixed cost of Rp. 1,500,000 and it is concluded that in order to get a target margin of Rp. 2,000,000,- / month, it must sell as many as 388 pcs / month or 13pcs / day. The author's suggestion for future researchers is to make eggshells that are not fishy and add more varied fillings.    

Inflation is a complex economic phenomenon and has a broad impact, including on a country's import policy. When inflation occurs, domestic prices of goods and services increase, thereby increasing production and consumption costs. As a result, producers must increase product prices to maintain profit margins, which can reduce domestic demand and increase demand for imports because local prices become more expensive than imported goods. In addition, inflation also weakens the value of a country's currency, increases the demand for foreign exchange to pay for imports, and worsens the exchange rate. Countries with high inflation rates often experience trade deficits due to a surge in imports and a decline in exports, which in turn depletes foreign exchange reserves because they are needed to pay foreign debt and import goods that are needed but can no longer be exported. To overcome inflation, countries can adjust their strategies. import with more effective measures. Several steps that can be taken include: (1) Optimizing the Import List, namely prioritizing essential goods that are difficult to re-export; (2) Negotiation of Import Tariffs, with the aim of reducing import costs and increasing trade flexibility; and (3) Investment in the Local Manufacturing Sector, in order to reduce dependence on imports and increase domestic competitiveness. With this strategy, import policies can be anticipated and prepared proactively to be more effective in dealing with inflationary conditions. This abstract discusses the impact of inflation on import policies and strategies to deal with it, such as optimizing import lists, negotiating import tariffs, and investing in the local manufacturing sector.

Onion rings are made from onion slices coated in breadcrumbs and fried, typically served with tartar sauce. Chicken onion rings are a variation that combines onion rings with a chicken batter that envelops the onions. The chicken batter is made from ground chicken breast fillet mixed with tapioca flour as a binder and various spices to impart a distinctive flavor. This research aims to determine the panelists' level of preference for the organoleptic test, which includes appearance, aroma, color, texture, and taste, as well as standard recipes and business analysis. The research method employed is research and development. The study results reveal the standard recipe for making Chicken Onion Rings with Tartar Sauce, consisting of the following ingredients: 250g chicken breast fillet, 50g tapioca flour, 2 onions, 50g all-purpose flour, 250g breadcrumbs, 2 eggs, 500ml cooking oil, 5g salt, 10g chicken powder, 15g MSG, 3g ground pepper, 100g mayonnaise, 20g gherkin, and 50ml water. The evaluation criteria indicate that for appearance, 92% (very much liked) and 8% (liked); for color, 96% (very much liked) and 4% (liked); for aroma, 84% (very much liked) and 16% (liked); for texture, 88% (very much liked) and 12% (liked); and for taste, 92% (very much liked) and 8% (liked). Based on the business analysis of the Chicken Onion Rings with Tartar Sauce, the following conclusions can be drawn: food cost is Rp8,778, and selling price is Rp22,000. The product will break even after selling 151 portions. To achieve a target margin of Rp3,000,000 per month, the author must sell 378 portions per month. The author takes a profit of 40% from sales.

Ravioli is a dish similar to dumplings, filled and wrapped in thin pasta dough. It is a staple in traditional Italian cuisine. In this study, the author collaborated with Cafe Sanji Eatery to create a pasta menu variant using Chicken and Woku. The research aims to determine the preference levels of panelists based on five evaluation attributes: appearance, aroma, color, texture, and taste, as well as to establish standard recipes and conduct a business analysis of the Chicken Woku Ravioli product. The methodology used in this study is research and development, involving five expert panelists from the faculty and 20 moderately trained student panelists. The results of the preference evaluation for the appearance, aroma, color, texture, and taste of Chicken Woku Ravioli showed: appearance 64% liked it very much, aroma 52% liked it very much, color 64% liked it very much, texture 68% liked it very much, and taste 52% liked it very much. Based on the research findings, the standard recipe consists of 50g chicken breast, 100g flour, 80g eggs, 10g chicken powder, 10g basil, 50g tomatoes, 25g garlic, 36g shallots, 30g lemongrass, 75g red chili, 9g bird’s eye chili, 4g pandan leaves, 2g turmeric leaves, 15g turmeric, 20g ginger, 5g salt, and 5g sugar. The business analysis results indicate a food cost of Rp 9,000 per serving with a selling price of Rp 22,500 per serving. The Chicken Woku Ravioli seller will break even (BEP) after selling 287 servings. To achieve a target margin of Rp 2,000,000 per month, the author plans to sell 435 servings per month. The seller aims for a profit margin of 40%. It is recommended to add more pasta shape variations to increase consumer interest.    

Penelitian ini bertujuan untuk menganalisis stabilitas keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023. Rentang waktu penelitian adalah 3 tahun. Analisis yang digunakan adalah analisis kuantitatif dengan menggunakan rasio-rasio keuangan seperti utang terhadap ekuitas (DER), rasio utang terhadap aset (DAR), rasio lancar (current ratio), margin laba bersih (NPM), rasio perputaran asset (TATO), dan rasio pertumbuhan aset (ACHANGE) yang telah dihitung dan dianalisis dengan menggunakan analisis time series. Hasil analisis dari penelitian ini menunjukkan bahwa perusahaan PT. Charoen Pokphand Indonesia (CPIN) dan PT. Sekar Laut (SKLT) memiliki stabilitas yang paling baik, selain dapat meningkatkan kepercayaan dan hubungan jangka panjang dengan berbagai pemangku kepentingan, perusahaan tersebut juga menandakan bahwa mereka dapat menjaga kinerja keuangan mereka secara konsisten.

The Office of the Ministry of Religious Affairs in Bogor Regency continues to strive to improve its performance and services. One of the efforts made is through a work training program for employees. The purpose of this research is to determine the influence of organizational culture and work training on employee performance. The research method used is a quantitative approach with data collection techniques using saturated samples or non-probability sampling, where the entire population is used as a sample. The population in question includes all employees of the personnel division of the Office of the Ministry of Religious Affairs in Bogor Regency, totaling 52 respondents, using a questionnaire measured on a Likert scale. In processing the data for analysis using SPSS 26 software with multiple linear analysis techniques, the research results showed that Y = 4.434, X1 = 0.402, and X2 = 0.361, which includes instrument tests, classical assumption tests, partial hypothesis tests with T values of 3.560 for X1 and 3.325 for X2. Simultaneously, both independent variables obtained an F value of 18.588. The coefficient of determination test indicated that the two independent variables have a 43.1% influence on employee performance

This study aims to identify the marketing channels of spring onions and analyze the efficiency of spring onion marketing in the research area. The population in this study were all farmers in Linonggasai Village, Wonggeduku Barat District, Konawe Regency who grow spring onions and marketing institutions, namely 10 farmers, 4 collectors and 5 retailers, farmer samples were taken by census and trader samples used the snowball sampling method. Based on the results of field research, it can be concluded that; the marketing channels for spring onions in this research area are farmers to collectors to retailers and then to consumers. The margin obtained by collectors is IDR 10,000 / kg with a profit of IDR 8,500 / kg. While the margin obtained by retailers is IDR 10,000 / kg with a profit of IDR 8,900 / kg. The efficiency value of the spring onion marketing channel in the research area is efficient with a marketing efficiency level obtained by collectors of 2.5% and retailers of 1.5%, and the farmer share received by farmers is 72%.