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This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity, economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach

The progress of Islamic banking in Indonesia led to the merger of three Islamic banks, namely Bank Mandiri Syariah, Bank BNI Syariah, and Bank BRI Syariah became PT. Bank Syariah Indonesia. Financial performance is expected to improve compared to before, indicating the success of the merger. This study aims to determine the difference in financial performance using a comparative analysis of the profitability ratio of state-owned Islamic banks before the merger in 2019-2020 and after merging into PT. Bank Syariah Indonesia Tbk. for 2021-2022 by measuring the level of ROA, ROE, and BOPO ratios in each bank. Data collection is used using documentation techniques. Data analysis was carried out using paired T-tests to determine there were significant differences before and after the merger. The results showed that there was a significant increase in each ratio after the merger. This indicates that there is an increase in financial performance after the merger.

This article discusses the consequences of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri (BSM). The focus is to highlight the obstacles faced by the Islamic banking industry due to the impact of the pandemic, as well as the need for creative and innovative strategies to accommodate change and maintain continuity. This pandemic has affected the role of sharia banking as an intermediary, especially in terms of providing credit and recovering third party funds. Bank Mandiri Syariah experienced fluctuations in financing and third party funds from January to March 2020, due to a decrease in funding demand and economic uncertainty. To face this challenge, Bank Syariah Mandiri and other sharia banking institutions are adopting operational strategies that involve digitalization and technology. Digitalization is considered a crucial step in providing banking services during the pandemic. The aim of this research is to assess the operational tactics used by sharia banks to fulfill their role as mediators during the pandemic, as well as the impact of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri.  

The cigarette industry is an industry that has an important role in the economy and employment. The objectives of this research are (i) to determine the share of female workers compared to male workers at the Tunas Mandiri Cigarette Factory; (ii) To find out the benefits obtained by female workers in helping their household economy. The method used is a qualitative method supported by primary data, namely sourced from interviews. The results of this research are (i) The share of workers at the Tunas Mandiri Cigarette Factory, female workers, is greater than male workers, in 2023, namely the share of female workers will reach 95.4% and the share of male workers 4.6%; (ii) Women workers receive various benefits that are useful in helping their household economy, namely for school fees, for paying motorbike loans, for paying bank installments, for saving, for daily food costs. The implication of this research is to provide information and references that women can help their household economy by working in various industrial sectors.  

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.

Television programming has a profound impact on the formation and development of behavior in people of all ages. Understanding the age categorization code for television broadcast programs and practicing self – censorship on television broadcast programs are two ways to prevent the occurrence of harmful influences.  The purpose of this study is to determine the extent to which the age classification code for television broadcast programs influences parents' self – censorship of their children's viewing.  This study employs a quantitative methodology using survey methods.  Random sampling was utilized to acquire sample data, and questionnaires were used to collect data.  The findings of this study indicate that the age categorization code of television broadcast shows has a favorable influence on parents' self – censorship of their children's viewing.

This research aims to analyze student entrepreneurial activities. Specifically, the target of this research is to determine the independent attitude, motivation and knowledge of entrepreneurship towards the entrepreneurial interest of students at the Faculty of Economics, University of Proclamation 45 (UP45). The type of research used in this research is qualitative research with a phenomological approach. The information obtained was in the form of written and verbal data from informants. Meanwhile, the data collection techniques used in this research are observation and interviews. The number of respondents was 7 Management students class of 2021 who took entrepreneurship classes. The results of this research show that increasing interest in entrepreneurship for students at the UP45 Faculty of Economics can be done by conducting structured entrepreneurship lectures, guest lectures, entrepreneurship internships, and student creative programs, while students' efforts to start a business begin with finding product ideas first, discovering partners and links to work together, then the process of creating products.

Every village is required to provide the best possible service to the community in the areas of writing letters, population data collection, and other needs related to village office services. The process still requires residents to come and follow the procedures to get the letter. In this case, the letter cannot be processed in one day because often the village head who is authorized to sign the letter is not there because he is on assignment out of the area. So wait for the next day or wait for a confirmation Wats app from the Kadilangon village administration department to come and pick up the letter that has been processed. This process requires more time to carry out and obtain services and documentation of letters submitted by Kadilangon village residents. The process of serving letters submitted online is to make it easier for residents in terms of the application process and for employees themselves to make the documentation and report letter process easier. The author created a community service information system in Kadilangon village. In this system, residents can apply for letter permits online. It is hoped that this will make the letter application process faster and easier because the system can be accessed from anywhere. With this community service system, it is hoped that it can improve the quality of the service process to the people of Kadilangon village.

Aproblems in urban areas, this is because in addition to limited residential land but food needs also increase significantly. Meanwhile, agricultural output is getting lower because a lot of land is converted for infrastructure development. The use of the home yard as a cultivation land is one of the efforts that can be done by the community in meeting pagan needs mandri. Fish farming in buckets is one of the systems of cultivating plants as well as fish on narrow land by utilizing buckets as a cultivation medium. The result obtained by the service partner is to be able to harvest catfish and kangkong after two to three months of treatment.

For organizations, the most important asset is human resources, because basically human resources are the driving factor in every activity within the company. For an organization to carry out its activities to achieve its desired goals, it requires good management, especially human resources, because human resources are the main capital for planning, organizing, coaching and mobilizing other resources in the organization. Human resource management is a part of organizational management that focuses on the elements of human resources. The level of job satisfaction is the company's focus in retaining its employees. One of them is PT Bank Mandiri Taspen which is a private company that provides banking services for retirees. PT Bank Mandiri Taspen is a subsidiary of PT Bank Mandiri and PT Taspen which was founded on November 3 1992. Currently the company is trying to improve employee performance by paying attention to employee job satisfaction.The aim of this research is to analyze the impact of employee job satisfaction in terms of the work environment, work commitment and compensation on employees of PT Bank Mandiri Taspen KC Jakarta. The type of research used is descriptive and the method used is quantitative research methods. with the population being all employees of PT Bank Mandiri Taspen KC Jakarta. The sample used in this research was 75 respondents. The research data used is primary data, which was obtained through distributing questionnaires to samples or research respondents. The data analysis techniques used are multiple linear analysis, correlation, coefficient of determination, and hypothesis testing. The research results show that the work environment contributes to job satisfaction. Work commitment contributes to job satisfaction. Compensation contributes to job satisfaction. Then the work environment, work commitment and compensation simultaneously contribute to job satisfaction.

In Indonesia it has been proven that MSMEs make an important contribution to the economy, such as creating jobs, increasing GDP, increasing export value, and increasing domestic investment. However, business actors still face various challenges, one of which is the problem of using accounting information. The problem involves accounting knowledge and business experience. This study is intended to determine and analyze the impact of accounting knowledge and business experience on the use of accounting information. This study involved a population of 110 Mitra Mandiri MSMEs, with 52 respondents taken as a sample using an accidental sampling technique. Quantitative approach is used in this research. Testing the hypothesis using IBM SPSS Statistics 20. Testing the research data using the validity test, reliability test, classic assumption test, and hypothesis testing. This study shows the results that accounting knowledge partially has a significant effect on the use of accounting information, as well as business experience which also partially has a significant effect on the use of accounting information. In addition, accounting knowledge and business experience simultaneously also have a significant effect on the use of accounting information.

The purpose of this study was to see the effect of loan capital and accounts receivable turnover on the remaining operating results of the cooperative employees of PT. Tristex Mandiri Cimahi. The population in this study is data on cooperative financial reports as many as 6 financial reports for 2015-2020. The sampling technique uses the census sampling method or saturated samples. The research design uses descriptive methods and associative methods. The analytical method uses multiple linear regression analysis. Based on the results of the study showed that partially there is no significant effect of loan capital variable on the remaining operating results , and partially there is a positive and significant effect of accounts receivable turnover on the remaining operating results . Simultaneously there is the effect of loan capital and accounts receivable turnover on the remaining operating results . Based on the value of R Square obtained by 0.908 or 90.8 %, this means that loan capital and accounts receivable turnover can affect the remaining operating results of 90.8 % , the remaining 90.8 % 9.2 % is influenced by other variables that are not involved in this study    

Edupraner adalah salah satu mata kuliah wajib yang dipelajari oleh mahasiswa semester VI di Program Studi Pendidikan Guru Sekolah Dasar. Mata kuliah ini kompetensi akhir yang diharapkan yaitu, mahasiswa mampu memiliki jiwa kepemimpinan, kemampuan manajerial, kemampuan membangun jaringan, menguasai jenis produk, cara produksi, operasi untuk pengadaan produk, pemasaran, serta operasi permodalan. Edupraner secara etimologisnya diartikan sebagai pendidikan kewirausahaan. Pendidikan kewirausahaan dalam teori dan praktinya diterapkan oleh mahasiswa melalui pelatihan, simulasi, dan magang. Hal ini dilakukan agar mahasiswa mampu untuk menciptakan produk yang inovatifi dan kreatif, memiliki pengalaman berkreasi, serta belajar untuk mempertimbangkan segala risiko. Pendidikan kewirausahaan mengajarkan mahasiswa untuk memiliki kreativitas yang tidak hanya mumpuni pada bidang pengajaran di kelas formal, tetapi juga mampu menciptakan ruang usaha mandiri. Untuk itu pada mata kuliah edupraner mereka dibekali ilmu pendidikan berwirausaha, capaian akhir yang diharapkan mereka dapat merancang manajemen produksi produk mandiri dan memasarkan. Kegiatan ini terangkum dalam acara ‘Market Produk SD dan Workshop. Pengabdian masyarakat yang berelevansi dengan mata kuliah edupraner dalam kegiatan pelatihan dan pendampingan membuat gerabah dan market produk menggunakan metode instruksional. Di dalam metode tersebut, terdapat beragam jenis-jenis metode kegiatan, namun pada riset pengabdian masyarakat ini metode yang digunakan disesuaikan dalam proses perkuliahan yang capaian akhirnya belajar pendidikan kewirausahaan melalui pelatihan membuat gerabah, kemudian memasarkan, selanjutnya belajar mandiri membuat produk yang disukai oleh anak SD, sehingga orientasi dari hasil produk tersebut di jual melalui kegiatan ‘market produk SD dan workshop’. Kata kunci: Edupraner, Capaian, Lulusan, Mata Kuliah  

Furniture is a term that refers to objects that are used to support human activities in the room, such as sitting, lying down, eating, working, or storing goods. Furniture is an important part of the interior design of a room, because apart from its practical function, furniture also provides aesthetics and an atmosphere that is in accordance with the style and purpose of the room. The researcher uses qualitative research methods. Qualitative research methods are research approaches that focus on deep understanding of social phenomena or human life. This method collects and analyzes descriptive data, such as interviews, observations, or document analysis to explore meanings, patterns, and interpretations of the information collected on consumer behavior in different Furnichia Furniture independent businesses. Monthly income data obtained from research, it is known that some respondents in this study have their own way of determining the payment method used to buy furniture products. Some respondents who consume according to their financial capabilities will choose the cash payment method. And there are also those who do consumption, choosing the payment method in installments. Part of the consumption behavior of consumers in the independent business of Furnichia Furniture has not fully implemented the consumption guidelines taught in Islam. Consumption activities that are carried out sometimes just want to fulfill their desires without seeing the benefits. Buying Furniture products because they are influenced by friends or the environment so they don't think about whether the purchase is in accordance with their financial capabilities or not.

Based on the results of the initial study conducted at the Mandiri ABCD Kindergarten, Sipoholon District, there were several problems with the Pat Ni Gajah game, namely the lack of gross motor skills in children when playing, and children still lacking in developing body movements, but through playing activities, children can develop agility and balance as well as eye and eye coordination. foot. Some children also lack the natural ability to maintain balance when trying to play the Pat Ni Gajah game. The aim of this research was to determine the effect of the traditional game Pat Ni Gajah on the gross motor skills of children aged 5-6 years at the Mandiri ABCD Kindergarten, Sipoholon District. The method used in this research is an inferential quantitative research method. The population is all children aged 5-6 years in Mandiri ABCD Kindergarten, Sipoholon District, 2022/2023 Academic Year, totaling 101 people and a sample of 40 children was determined using random sampling techniques. Data was collected with 19 positive closed questionnaire items. The results of the data analysis show that there is an influence of the traditional Pat Ni Gajah game on the gross motor skills of children aged 5-6 years in the Mandiri ABCD Kindergarten, Sipoholon District: 1) Test the analysis requirements: a) positive relationship test obtained by the value rxy = 0.552 > rtable(a= 0.05,n=40) = 0.312, thus it is known that there is a positive relationship between variable =38)= 2.021, thus there is a significant relationship between variable .63"+0.50X. Thus Ha is accepted and H0 is rejected.

This research aims to describe the application of the precautionary principle in dealing with bad credit and to determine the assessment in providing financing to PT. BSM Kcp Script. This type of research is descriptive qualitative, data collection techniques use interviews and documentation, data analysis uses qualitative data analysis techniques using inductive thinking, and this research data uses primary data sources obtained from supporting sources, namely books, the internet and literature. other. PT. BSM Kcp Aksara has applied the precautionary principle in bad credit using the 5C principle analysis, which includes Character, Capacity, Capital, Condition and Colliteral as well as producers that customers must go through in submitting financing applications, providing financing, paying financing installments and obstacles to bad credit. . The results of this research, PT. BSM Kcp Aksara in implementing the principle of prudence in the financing that has been carried out is not good enough, BSM provides financing by emphasizing the 5C principle which includes Character, Capacity, Capital, Condition and Collateral. The important thing in providing financing to customers is Collateral (Guarantee). Judging from the results of customer data, the 5C principle has not been able to completely prevent bad credit due to the Account Office (AO) being less careful in analyzing financing. However, BSM's consistency in handling problematic financing customers has been carried out according to producers by collecting them periodically and providing warning letters I, II and III in stages.  

Risk factors during pregnancy can increase complications including gestational hypertension which can contribute to MMR.Maternal mortality according to WHO (2021) is 329,000 people, in Indonesia (2021) there are 7,389 cases, in Central Java (2022) there are 864 cases, in Brebes Regency (2022) there are 50 cases and at the Bumiayu Health Center which is a shade of Brebes Regency also contributes 2 cases. The purpose of this study is to provide midwifery care for pregnant women, maternity, newborns, postpartum and family planning comprehensively. The method in this study used descriptive qualitative with a case study approach.  Data collection techniques with interviews, measurements, physical examination and documentation. The main informant is Mrs. S with additional informants namely husband, family, midwife and Dr. Sp.OG. Based on the results of pregnancy, childbirth, newborn, postpartum and family planning. Found problems during pregnancy, namely Mrs. S with blood pressure 140/103 mmHg, negative urine protein which is classified as gestational hypertension.

The purpose of this study was to analyze Johnson & Johnson's stock of trade goods and analyze the assessment of Johnson & Johnson's stock of trade goods using FIFO method on distributor PT Supralita Mandiri. This study used a type of case study with a qualitative approach. The data collection techniques used are interviews and documentation. This study used secondary data.The results of this study show that PT Supralita Mandiri has 115 products and is divided into two, namely baby care and adult care, where baby care has 7 types of products with 69 products and adult care has 5 types of products with 46 products. The Standard Operational Procedure (SOP) set by PT Supralita Mandiri for inventory registration is to use the perpetual method and the inventory assessment is to use the First In First Out (FIFO) method. Operatively the company has implemented FIFO methods in accordance with the company's SOP. However, on the goods supply card, the company has not implemented the FIFO method.

This research was conducted with the aim of explaining the influence of compensation, work environment and employee competency on employee performance at UD. Berkah Andita Mandiri Group. The variables in this research are Compensation (X1), Work Environment (X2), Employee Competency (X3) and Employee Performance (Y). This research uses data collection techniques in the form of observation, interviews, and distributing questionnaires to UD employees. Blessings Andita Mandiri Group. This research has a population of 84 respondents and a sample of 70 respondents. The techniques for normality testing, heteroscedasticity testing, linearity testing, multicollinearity testing and hypothesis testing are expected to be able to answer the four problem formulations in this research. The analysis was carried out using SPSS for Windows version 25 software. Based on the results of the tests carried out, it can be concluded that: Compensation (X1) partially has a significant effect on employee performance (Y) at UD. Blessings Andita Mandiri Group. Work Environment (X2) partially has a significant effect on employee performance (Y) at UD. Blessings Andita Mandiri Group. Competency (X1) partially has a significant effect on Employee Performance (Y) at UD. Berkah Andita Mandiri Group; Compensation, work environment and competency simultaneously have a significant effect on employee performance and Competency simultaneously have a significant effect on Employee Performance (Y) at UD Berkah Andita Mandiri Group.

Tujuan utama dari kegiatan pengabdian masyarakat di KSPPS Bina Insan Mandiri adalah untuk memberikan pemahaman dan akses modal halal kepada komunitas UMKM. Penting bagi perkembangan UMKM untuk memiliki akses modal halal. Namun, masih terdapat tantangan seperti kurangnya pemahaman tentang prinsip-prinsip keuangan syariah dan kesulitan dalam memenuhi persyaratan lembaga keuangan syariah. Dalam kegiatan ini, narasumber dilibatkan untuk memberikan pemahaman yang komprehensif tentang prinsip-prinsip keuangan syariah, konsep harta dalam Islam, serta berbagai akad yang terkait dengan pembiayaan lembaga keuangan syariah. Kegiatan ini diharapkan dapat meningkatkan pemahaman peserta, yang sebagian besar adalah pelaku UMKM, mengenai akses modal halal dan praktik bisnis sesuai syariah. Tujuannya adalah untuk memberikan kontribusi pada pertumbuhan ekonomi dan penciptaan lapangan kerja, serta mempromosikan pertumbuhan ekonomi lokal. Diharapkan melibatkan lembaga keuangan syariah akan membantu dalam mencapai peningkatan akses modal yang lebih luas dan berkelanjutan bagi UMKM.