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This study aims to analyze the effect of cash turnover and inventory turnover on the level of profitability of food and beverage manufacturing companies listed on the IDX in 2019-2022. This research method uses a quantitative approach using company financial data during the specified research period. With the purposive sampling technique, the number of samples in this study was obtained as many as 31 companies. Data analysis techniques include descriptive statistical tests, classical assumption tests, multiple regression tests, hypothesis tests consisting of partial tests (t test) and simultaneous tests (F test), test the coefficient of determination. The data were processed using the SPSS version 22 program. The results showed that partially, cash turnover (CTR) had a positive and significant effect on company profitability. Then, inventory turnover (ITO) has a positive and significant effect on company profitability. Furthermore, simultaneously, both CTR and ITO have had a positive and significant effect on the profitability of food and beverage manufacturing companies listed on the IDX in 2019-2022. The practical implication of this research is that company management can use the findings of this research to optimize the management of their cash flow and inventory turnover, so as to increase the company's profitability.  

This research aims to analyze the detection and internal control applied in the revenue accounting information system of a café business, as well as the importance of compliance auditing in maintaining the reliability and accuracy of financial data. A good accounting information system is an essential component in managing the revenue of a café business. Effective detection and internal control are highly needed to prevent and detect fraud or errors that may occur in the revenue collection process. This research utilizes a qualitative method with a case study approach on a café business. Data is collected through interviews with café management, direct observation, and analysis of documents related to the revenue accounting information system. The research findings indicate that the café business has implemented several steps of detection and internal control, including task segregation, document verification, the use of automated systems, and periodic reconciliations.

Every business has a buying process, be it services, buying and selling, manufacturing or industry, including the purchasing system that occurs at the New Palapa Rungkut Surabaya Store. This purchase transaction is divided into two, namely cash and credit purchases. In this article, we will present a credit purchase accounting information system at the New Pala Elektronik Store in Rungkut. The research method that we use is descriptive qualitative which aims to find out how the accounting information system for credit purchases at electronic stores. The results of this study are, there are still some parts that are lacking, namely the receiving of goods and IT. So we suggest adding this section to make it easier for the internal control section in the credit purchasing process.

This article was created to find out how the decision to grant a Home Ownership Credit or KPR at BTN bank is. Lending has a very large risk that may be borne by the bank against the uncertainty of loan repayments from the debtor. The emergence of non-performing loans can then become a difficulty for the bank. Bank BTN plays an important role in providing mortgage loans to customers, in granting mortgage loans the bank must conduct research and proper calculations for prospective borrowers and many factors must be considered when making decisions in granting mortgages to customers, so that there are no mistakes in making decisions that are wrong. can result in losses to the bank, namely the possibility of bad credit. Seeing the frequent occurrence of bad credit risks borne by Bank BTN due to the uncertainty of debtor loan repayments, and where nonperforming loans can certainly affect the health of a bank. This study uses a qualitative method with a descriptive approach. This research study focuses on how the BTN bank, especially the KC Karawang, determines the decision to provide mortgage financing to its customers. The results of the study show that there are many series of processes until the decision to grant or the realization of the mortgage occurs. One of them is by checking BI, which is in the form of checking customer credit history, such as motorbike loans, car loans, credit on credit or paylater and others that will be seen in BI. If the BI is good and smooth, there are no arrears, then the mortgage application is accepted, but conversely, if the BI is not good, then the mortgage application will not be accepted.

One of the problems in the world of industrial work is work accidents. Occupational accidents have a negative impact on workers who experience and do not experience. For partners and for the company itself. So there must be a good application of occupational safety and health (K3) to overcome it. The purpose of this research is to explain the application of Occupational Safety and Health at PT. Pharmaceutical Industry Ethics. This research was conducted with a qualitative descriptive method. Data obtained from interviews with one of the staff and also employees at PT. Pharmaceutical Industry Ethics. Documentation is carried out on documents regarding company profiles and other supporting documents. data analysis is done by giving meaning to the data collected and finally a conclusion is drawn.

The Office of Population and Family Planning Control (DPPKB) Karawang district is a government agency that has an important role in controlling the population in Karawang district through the family planning (KB) program. Practical Work is carried out by means of an internship in an agency or company in the Karawang area related to the aim of providing insight to students about the real world of work. This practical work report aims to find out the Work Environment at the Karawang Population Control and Family Planning Office. The basic method of obtaining data is by means of direct interviews, observations, and direct field observations. Overall the work environment at the Population Control and Family Planning Office in Karawang is running well, comfortably and smoothly, but the problems that often occur in the population control and family planning services are that there are often obstacles to the attendance application, namely SIAP which often occurs errors and makes it difficult for employees, besides that in the work environment of the Karawang Population Control and Family Planning Service there are several people who are not harmonious in carrying out their work. The solution that must be done is to add an internet connection to make it faster and provide training for this SIAP application, while to overcome The solution for workers who are not in harmony is to negotiate and bring someone together in an amicable way so that they are back in harmony again.

Direct Cash Assistance (BLT) is a government program that aims to reduce poverty and improve people's welfare. This program provides direct financial assistance to poor families in an effort to meet their basic needs. The purpose of this study was to examine the effect of BLT on public health and social behavior. The research method used in this study is a quantitative approach using survey data from respondents who have received BLT. The data collected included information about the health conditions of the respondents before and after receiving BLT, as well as changes in their social behavior. Statistical analysis was used to identify the relationship between BLT and health and social behavior. The results of this study indicate that the provision of BLT has a significant positive effect on public health. Respondents who received BLT reported increased access to health services, including access to medicines, medical care, and immunization. In addition, there have been improvements in health behaviors, such as better diets, better personal hygiene, and higher levels of physical activity. Apart from health, BLT also had a positive impact on people's social behavior. Respondents reported increases in participation in community activities, awareness of social issues, and involvement in social activities. This shows that acceptance of BLT not only affects individual health conditions, but also strengthens social bonds and community participation.

Background back : Important Indonesian no only hold role important in scale national , but also play a role in global scale as Language foreign . this become basis and motivation they For Can Indonesian . So from that , a lot speaker who started interested For Study Indonesian and fluent in its use . Learning Indonesian for speaker foreign neither is this only done in Indonesia, will but Already Lots seller Indonesian for speaker foreign exchange (BIPA) . teaching abroad , here prove that tall enthusiasts speaker foreign For learn and master Indonesian . The variety activity it requires they For communicate One each other, fine That with colleague business nor other communities in Indonesia. Goals : goals study This is For know sounds what is difficult in Indonesian pronounced with right by the speaker foreign and the position where the sounds That difficult pronounced. Method : Method research This is method descriptive so that the data in the form of a consonant word obtained from results interaction with speaker Foreigners who are at the UMSU BIPA Institute . Result : For get inside data study this , researcher can obtain text reading recording the sound produced by the respondent . researcher find 30 pronounced consonant vocabulary speaker foreign to in Language Indonesia. Conclusion : difficulty pronunciation experienced by the speaker foreign origin Cambodia caused how strong influence Language mother ( language kmher ) so often No realize appropriate pronunciation Language indonesia. difficulty pronunciation consonant Indonesian often Experienced by speakers foreign Cambodia in a manner general despicable be , consonant { / b/ /d/ /p/ }, { /m/ /t/ /s/ }, and {/k/ / i / /l/}.

The Mangongkal Holi tradition which is carried out at each event makes the writer interested in researching it because in its implementation there are symbols and behaviors/activities that are interconnected and have their own meaning. What is the importance of the Mangongkal Holi tradition for the Toba Batak people so that this tradition must be carried out. This study uses descriptive analysis with qualitative research, which emphasizes the perspectives, ways of life, tastes or expressions of emotions and beliefs from the people studied regarding the problems studied which are also data. In this study the authors used a descriptive research method with a qualitative method. Therefore, the research subjects were traditional leaders, families who carry out the Mangongkal Holi ceremony, and local residents in North Sumatra. And the object of this research is the symbolic meaning of the Mangongkal Holi ceremony for the Toba Batak people in North Sumatra. Purposive sampling technique used to take informants.

Given the wage disparity and perceived injustice experienced by both permanent and contract workers, it is necessary to conduct a study on legal protection regarding wages for the well-being of laborers. Therefore, this research aims to examine the role of labor protection policies, including social security for workers, fair wages, and the protection of labor rights, in promoting labor welfare. This study utilizes a qualitative method, which involves describing data and organizing it into various sentences. Additionally, a descriptive method is employed, where data is derived from words, sentences, images, and information from various books, journals, and other scholarly works that serve as references for labor protection and worker well-being. The findings of the discussion indicate that labor protection in the form of social security, fair wages, and labor rights plays a significant role in improving labor welfare.

High microbial contamination in food is an indicator of hygiene that determines the health of food for consumption. Meatballs are a very popular snack in Majene City. Apart from their delicious taste, meatballs also have a relatively cheap price, so they have always been a popular snack alternative. The high nutritional content in meatballs can be a medium for the growth of bacteria so meatballs can be carriers of disease. The aims of this study were to determine the total number of bacterial contaminants and identify the coliform in meatballs at Majene City. The study used a quantitative descriptive method with a sample of 10 traders. The test carried out was culturing bacteria on NA (Nutrient Agar) media to calculate the total number of microbes in meatballs using the Total Plate Count (TPC) method and EMBA (Eosin Methylene Blue Agar) media to determine the presence of coliform bacteria in the sample then continued with gram staining test. The results of the study showed that 3 samples were found on NA media which had microbial contamination levels exceeding the threshold specified in SNI (Indonesian National Standard) 3818:2014 where the highest amount allowed was 1 × 105 cfu/g. Samples that exceeded the threshold namely sample A was 1.33 × 106 cfu/g; sample C was 1.06 × 105 cfu/g; and sample G was 5.8 × 106 cfu/g. There were 5 samples that tested positive for coliform, namely samples A, B, C, D, and G

ERP is an aspect that is very necessary for many leading or advanced companies today, one of which is PT Unilever Indonesia. The purpose of this analysis is to determine the influence of the ERP system on supply chain management at PT Unilever Indonesia. The method used is a qualitative method with data sourced from journals and the internet. This analysis shows the benefits of the ERP system for Unilever companies after implementing ERP.

This research was conducted to determine how much organizational culture of an educational organization. One of the factors supporting the success of an Educational Management is the existence of a balanced organizational culture that is applied in an educational institution itself. Quality educational institutions must be able to determine the balance influences the quality of an educational management within the scope of educational institutions. The dynamics of the success of Education Management in Indonesia determine the quality in community satisfaction as consumers. Educational Institutions must be built from an Organizational Culture that provides strength in the process of carrying out Education Management. Data collection methods used in this study using quantitative methods. The data collection technique used in this study was carried out by developing relevant data and theories from various journals, theses, articles and theses. The research results are obtained if there are still many educational institutions in Indonesia that still do not implement organizational culture which results in a lack of educational management that has an impact on the community itself.

The background of this research is on the subject of Islamic Religious Education that teachers still rarely use the discovery learning learning model in learning so that students are not effective in participating in the learning process and when students are given assignments by the teacher, almost all students in class VII cannot do the assignments given, so symptoms or phenomena are found, especially in subjects Islamic Religious Education, namely the learning outcomes of class VII students are still relatively low and have not yet reached the minimum completeness criteria (KKM) set at SMP N 1 JUJUHAN, namely 75. The purpose of this research is to find out whether student learning outcomes have increased by applying the discovery learning model to the eyes Islamic religious education lessons. This research is a Class Action Research (CAR) which is carried out in two cycles, with each cycle consisting of planning, implementing actions, observing and reflecting. The subjects of this study were class VII students of SMP N 1 JUJUHAN, Jujuhan Ilir District, Bungo Regency, Jambi, even semester of the 2021/2022 academic year, which consisted of 15 male students and 5 female students. In collecting data the author uses the method of observation, learning achievement tests, and documentation. The data analysis technique used is descriptive data analysis, where the data is analyzed qualitatively and quantitatively in the form of percentages. The results of this study are that the application of discovery learning learning models can improve student learning outcomes in the material Al-Khulafaur Ar Rasyidun The Successor of the Struggle of the Prophet Muhammad. Before the action, it was known that 8 students had completed with 40% classical completeness, in cycle I, 12 students had completed with 60% classical completeness, in cycle II, 18 students had completed with 90% classical completeness. Thus it can be concluded that by applying the discovery learning model it can improve student PAI results at SMP N 1 JUJUHAN.

The war between Russia and Ukraine has recently been in the international spotlight. One of the things seen is the weapons technology used. The modernization of weapons technology has prolonged the war on both sides. This article will discuss Javelin and NLAW which are types of portable anti-tank missiles and their use in the Russia-Ukraine war. Man-Portable Anti-tank Systems are shoulder-fired missiles that are used to destroy opposing tanks. Weapons such as the Javelin and NLAW are the result of the development of earlier versions of the Anti-Tank Guided Missile. These "fire and forget" type missiles such as the Javelin belong to the third generation ATGM system. The method used in this research is descriptive qualitative. Data will be obtained through literature studies from secondary sources such as books, documents, online articles, and media online. The data obtained will be analyzed descriptively. The results of this study show that Javelin and NLAW missiles are very effectively used by Ukraine in repelling Russian tanks.

CV Berkah Kecambah Tauge Aling is a company engaged in the field of food or vegetable bean sprouts made from green beans. In the production of CV Berkah Kecambah Tauge Aling there was a product defect in January 2023 which occurred, namely the result of the defect rate which was known to have the highest number of defects in the yellow color defect of 1818 packages, with a defect percentage of 58.3%. Then the Bad Smell defects with a total of 879 defects, a percentage of defects obtained by 28.2%, the type of defective packaging torn with a total of 423 defects, a percentage of defects of 13.6%. it is known that the diagram (p-chart) with the type of product defect still has 13 points exceeding the upper control limit or UCL and there are 12 points exceeding the lower control limit or LCL with a proportion of 0.148. Judging from the results of DPMO calculations and Sigma Levels, an average DPMO of 49619 is obtained, so that if there is a product defect of 49619 out of 1,000,000 opportunities in the Sprouts production process at CV. The Blessing of Aling Bean Sprouts. In the FMEA diagram to find out the factors and RPN values that result in product defects including human factors, machines, materials, methods, and the environment, the results of the FMEA analysis cause the biggest defects, namely yellowing defects with an RPN value of 810.

The problem in this research is what is the strategy for the halo ustad program in attracting audience interest on salam tv. This study aims to find out how the strategy in the Halo Ustad program is to attract public interest on Salam TV. This study uses a qualitative method. Data collection was carried out using observation techniques and direct interviews at the research location. The strategy in the halo ustad program starts with compiling a broadcast schedule, choosing and preparing questions, choosing a teacher to present the program, which is very influential on the intended audience. For that we need a strategy in an event program.

In an era that is increasingly controlled by technology and information, it requires people to always know when sharing information. The mass media is one of the most important means of information in human life. The mass media currently playing a role in presenting information to the wider community is television. TvOne Medan Bureau is one of the TV One bureaus in North Sumatra. Precisely in the city of Medan. Through daily observations, TV One focuses on wrapping its various programs in the form of news. The research method used is qualitative research using a descriptive approach so that it emphasizes more on the understanding aspect of a problem. The descriptive approach focuses on the actual problem as it was at the time the research took place. In the pre-production stage, there are several stages, namely field data research, camera, lighting and audio. The production stage of the process of sending signals to various locations simultaneously. This process can be via satellite, radio, television and SNG cars. Lastly, post-production, at this stage the editing process will begin after everything is okay, it will be broadcast every Friday at 10.00 am.

The adjustment of new students is an individual process in carrying out the process of adjusting to the new activities and environment that they will occupy. In qualitative research, the aim is to explain and analyze the adjustment of new students to activities at the Al Husna Jember Student Islamic Boarding School. Researchers use the phenomenological approach method. Researchers used data collection techniques in the form of observation, documentation, and interview methods. The first result of the research is that there are two forms of adjustment of new students to activities at the Al Husna Student Islamic Boarding School, namely a good form of adjustment marked by obeying all the rules and carrying out obligations as students and the last form of adjustment is a wrong adjustment marked by the large number of new students who breaking the rules. The second is the process of adjusting the new students to activities at the Al Husna Jember Student Islamic Boarding School, there are two, namely the adjustment process that begins with a conflict caused by the compulsion of new students to enter the boarding school because their parents told them to. And what follows is an adjustment process without being based on conflict experienced by new students who have had the desire to enter and study religion at Islamic boarding schools from the start.

A justice collaborator are suspect, defendants or convicts but work together with law enforcement officials to provide information in uncovering criminal acts that have occurred. The aim of the research is to analyze the legal protection of justice collaborators in terms of Law 31/2014. This study uses normative legal research methods with qualitative data. The results of the study show that (1) Legal protection for justice collaborators in terms of Law Number 31 of 2014 explained in article 5 that law enforcement officials have the obligation to provide protection and assistance to justice collaborator from legal entities so that they feel safe from threats which will come. (2) Legal protection for justice collaborators in terms of five basic principles or commonly called Maqashid Asy-Syariah which can be concluded that Islam highly upholds the protection of human rights, which in this case is legal protection for justice collaborators who have important services in helping officials Law enforcers uncover a crime.